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Holding tax one-home status

judge_jongbu_one_home_status
Read-onlyIdempotent

Judge whether a taxpayer qualifies as a deemed one-household-one-home holder for comprehensive holding tax, checking attached land, temporary, inherited, and cheap provincial home exceptions.

Instructions

Comprehensive holding tax: is the owner deemed a one-household-one-home holder (attached land, temporary, inherited, cheap provincial home).

종부세 1세대1주택자 간주 4유형 판정 (법 §8④·영 §4의2 — 부속토지/일시적 3년/상속
5년·지분40%·6억(3억)/지방저가 4억). 간주 인정 시 12억 공제·세액공제 입구, 과표 합산은
유지·9/16~30 신청제 플래그 포함. base_date는 과세기준일(YYYY-MM-DD, 보통 매년 6/1).

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
base_dateNo
other_homesYes

Schema Changelog

Changes observed during successful MCP inspections.

  1. First observedv0.1.0

TDQS

A3.5/5.0
Behavior4/5

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

Annotations already declare readOnly/idempotent/non-destructive, so the bar is lower; the description still adds genuine behavior beyond them by noting the downstream consequence (12억 deduction and tax-credit entry), that the tax base aggregation is retained, and that a 9/16~30 application flag is included. It does not describe the shape of the verdict returned.

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 English purpose sentence is front-loaded and clear, but the Korean block is dense with terse legal shorthand (6억(3억)/지방저가 4억, §8④·영 §4의2) that reads as notes rather than agent-facing guidance. Duplicated bilingual content costs more space than it earns.

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

Completeness3/5

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

For a complex, no-output-schema judgment tool with one required parameter entirely undocumented in the schema, the description covers legal basis and consequences but leaves the caller guessing about the other_homes payload and the verdict format. Adequate but with a clear gap on the core input.

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

Parameters3/5

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

Schema description coverage is 0%, so the description must compensate. It does explain base_date well (과세기준일, YYYY-MM-DD, typically June 1) and supplies its default meaning, but other_homes — the sole required parameter — is not described at all, leaving its expected object structure and what counts as a 'home' undefined.

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?

The opening states a specific verb and resource: judging whether an owner is deemed a one-household-one-home holder, and enumerates the four types (attached land, temporary, inherited, cheap provincial home). This distinguishes it reasonably from siblings like judge_temporary_two_homes or judge_same_household, though it never explicitly names which sibling covers the overlapping sub-cases.

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?

The description implies usage through legal context (statutory citations and the note that a positive finding is the entry point to the 12억 deduction and tax credit), but it does not state when to call this versus judge_temporary_two_homes, judge_same_household, or judge_inherited_house_priority. Guidance is inferable rather than explicit.

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