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Acquisition tax home count and rate

judge_acquisition_homes_and_rate
Read-onlyIdempotent

Count homes and determine acquisition tax rate (1/8/12%), temporary two-home relief, and corporate/gift rules.

Instructions

Count homes for acquisition tax and decide the rate (1/8/12%), temporary two-home relief, corporate rules.

취득세 주택수 산정 + 일시적 2주택 + 세율·부가세 실효율 판정
(지방세법 §13의2·§151, 영 §28의2~6, 농특세법 §5).

homes: 취득 주택 포함 세대 보유 목록. 각 원소 {"종류": 주택|조합원입주권|주택분양권|
오피스텔|부속토지, "시가표준액": 원, "수도권": bool, "정비구역": bool, "상속개시_5년내": bool,
"혼전분양권_배우자혼전주택": bool, "전용면적": ㎡, "취득당시가액": 원,
"신축최초유상승계일": "YYYY-MM-DD", "라벨": str}.

acquire_date를 반드시 넣을 것 — 비수도권 저가주택 기준이 2025-01-02를 경계로 1억↔2억으로
갈리고(영 35477호 부칙 §2) 일시적 2주택 3년 기산의 시작점이기도 하다.

자동 적용: 저가주택(수도권 1억/비수도권 1억→2억)·오피스텔 1억·1억 이하 부속토지(⑥5호)·
1.10대책 소형 오피스텔(⑥8·9호, 전용 60㎡ + 수도권 6억/지방 3억)·상속 5년·혼인 완충 제외.

일시적 2주택(영 §28의5)은 양도세 §155①과 별개다 — 1년 경과 요건이 없고 3년이며, '처분'은
타인에게 새로운 취득이 발생하거나 멸실되는 것을 말한다. 동일 세대원 이전은 처분이 아니고
(disposal_to_same_household=True), 상속으로 인한 이전은 처분이다. 취득 사유는 예시일 뿐이라
임대목적 취득(new_home_for_rental)도 가능하고 신규주택 전입은 요건이 아니다.

is_gift=True면 유상거래 매트릭스가 아니라 무상취득 트랙으로 간다 — 조정대상지역 +
gift_std_value 3억 이상이면 12%, 1세대1주택자→배우자·직계존비속이면 제외.
분양권 취득 주택은 잔금일이 아니라 권리 취득일 기준으로 목록을 구성할 것(영 §28의4① 후단).

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
homesYes
is_giftNo
acquire_dateNo
gift_std_valueNo
is_corporationNo
in_adjusted_areaYes
exclusive_area_m2No
prev_disposal_dateNo
prev_disposal_kindNo매각
new_home_for_rentalNo
disposal_to_same_householdNo
gift_from_one_home_household_to_familyNo

Schema Changelog

Changes observed during successful MCP inspections.

  1. First observedv0.1.0

TDQS

A3.7/5.0
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnly/idempotent/non-destructive, so the safety profile is covered. The description adds substantial behavioral context beyond annotations: which exemptions are auto-applied, the boundary date 2025-01-02 changing 1억↔2억, that 임대목적 취득 is allowed, and that gift follow a distinct 무상취득 track. It adds real value, though it omits a statement about the output result's shape (no output schema exists).

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness3/5

Is the description appropriately sized, front-loaded, and free of redundancy?

The purpose is front-loaded in the opening line, and legal citations are compact. However the body is dense and bilingual with largely duplicated English/Korean phrasing, and several sentences carry overlapping legal context that could be trimmed without losing invocation-critical meaning.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness4/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a 12-param, 0%-coverage, annotation-only, no-output-schema legal computation tool, the description conveys the domain logic, auto-applied rules, and the pivotal acquire_date requirement well. Residual gaps are the undocumented prev_disposal/area parameters and any indication of the returned result, keeping it just under fully complete.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema description coverage is 0% across 12 params, so the description must compensate, and it largely does: detailed structure of each `homes` element, the criticality and semantics of acquire_date, gift_std_value's 3억 threshold, and the meaning of disposal_to_same_household, new_home_for_rental, and is_gift. It leaves exclusive_area_m2, prev_disposal_date, prev_disposal_kind, and is_corporation largely unexplained, so the compensation is incomplete but strong.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose4/5

Does the description clearly state what the tool does and how it differs from similar tools?

States a specific verb+resource: counts homes for acquisition tax and decides the 1/8/12% rate, plus temporary two-home and corporate rules. It implicitly distinguishes itself from sibling judge_temporary_two_homes and from transfer-tax rules by explicitly noting the acquisition two-home relief is separate from transfer tax §155①. It stops short of naming alternatives outright, so not a 5.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines3/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

It gives conditions under which internal rules apply (low-price housing thresholds, gift track, corporate rules) and mandates including acquire_date, which is de facto usage guidance. However, it never says when to prefer this tool over calc_acquisition_tax, judge_temporary_two_homes, or count_heavy_homes, leaving alternative routing to inference.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.