{"id":264,"date":"2026-01-08T19:38:40","date_gmt":"2026-01-08T10:38:40","guid":{"rendered":"https:\/\/goodlifetips.co.kr\/?p=264"},"modified":"2026-01-08T19:38:43","modified_gmt":"2026-01-08T10:38:43","slug":"changes-to-the-2025-year-end-tax-settlement","status":"publish","type":"post","link":"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/","title":{"rendered":"Changes to the 2025 Year-End Tax Settlement"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#2025%EB%85%84_%EA%B7%80%EC%86%8D_%EC%97%B0%EB%A7%90%EC%A0%95%EC%82%B0_%EB%8B%AC%EB%9D%BC%EC%A7%84_%EC%82%AC%ED%95%AD\" >Changes to the 2025 Year-End Tax Settlement<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%8B%A0%EA%B3%A0_%EB%B0%A9%EC%8B%9D%EA%B3%BC_%EC%A0%84%EC%9E%90%EC%9E%90%EB%A3%8C_%EC%A0%9C%EA%B3%B5_%ED%99%95%EB%8C%80\" >Expanding reporting methods and electronic data provision<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%A0%84%EC%9E%90%EC%A0%9C%EC%B6%9C_%EC%A4%91%EC%8B%AC%EC%9C%BC%EB%A1%9C_%EB%B0%94%EB%80%90_%EC%A0%90\" >Changes to electronic submission<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%8B%A4%EB%AC%B4_%ED%8C%81\" >Practical Tips<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EA%B3%B5%EC%A0%9C_%ED%95%AD%EB%AA%A9_%EC%A1%B0%EC%A0%95%EA%B3%BC_%EA%B8%B0%EC%A4%80_%EB%B3%80%EA%B2%BD\" >Adjustment of deduction items and change of criteria<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EA%B3%B5%EC%A0%9C_%ED%95%AD%EB%AA%A9%EB%B3%84_%EC%9C%A0%EC%9D%98%EC%82%AC%ED%95%AD\" >Notes on each deduction item<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EA%B5%AC%EC%B2%B4%EC%A0%81_%EC%98%88%EC%8B%9C%EC%99%80_%EB%8C%80%EC%9D%91%EB%B0%A9%EB%B2%95\" >Specific examples and response methods<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%8B%A0%EC%84%A4_%EB%98%90%EB%8A%94_%ED%99%95%EB%8C%80%EB%90%9C_%EA%B3%B5%EC%A0%9C%EC%99%80_%EA%B0%90%EB%A9%B4_%ED%95%AD%EB%AA%A9\" >New or expanded deductions and exemptions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%8B%A0%EA%B7%9C_%ED%98%9C%ED%83%9D_%EC%B2%B4%ED%81%AC_%ED%8F%AC%EC%9D%B8%ED%8A%B8\" >New Benefit Checkpoints<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%8B%A4%EC%A0%84_%EC%98%88%EC%8B%9C\" >Practical examples<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%9D%98%EB%A3%8C%EB%B9%84%C2%B7%EA%B5%90%EC%9C%A1%EB%B9%84%C2%B7%EC%A3%BC%EA%B1%B0%EB%B9%84_%EA%B3%B5%EC%A0%9C%EC%9D%98_%EC%84%B8%EB%B6%80_%EB%B3%80%EA%B2%BD\" >Detailed changes to medical, education, and housing expense deductions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%9D%98%EB%A3%8C%EB%B9%84_%EA%B4%80%EB%A0%A8_%EC%9C%A0%EC%9D%98%EC%82%AC%ED%95%AD\" >Things to note about medical expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EA%B5%90%EC%9C%A1%EB%B9%84%C2%B7%EC%A3%BC%EA%B1%B0%EB%B9%84_%ED%8C%81\" >Tips for tuition and housing expenses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EA%B0%80%EC%A1%B1%EA%B3%B5%EC%A0%9C%EC%99%80_%EB%B6%80%EC%96%91%EA%B0%80%EC%A1%B1_%EC%9D%B8%EC%A0%95_%EA%B8%B0%EC%A4%80\" >Family deduction and dependent recognition criteria<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EB%B6%80%EC%96%91%EA%B0%80%EC%A1%B1_%EB%B2%94%EC%9C%84%EC%99%80_%EC%9A%94%EA%B1%B4_%EB%B3%80%ED%99%94\" >Changes in the scope and requirements for dependents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%ED%99%95%EC%9D%B8_%EC%A0%88%EC%B0%A8%EC%99%80_%ED%8C%81\" >Verification procedures and tips<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%ED%94%84%EB%A6%AC%EB%9E%9C%EC%84%9C%C2%B7%EC%82%AC%EC%97%85%EC%86%8C%EB%93%9D%EC%9E%90_%EB%93%B1_%EB%B9%84%EC%A0%95%EA%B7%9C_%EC%86%8C%EB%93%9D%EC%9E%90_%EC%B2%98%EB%A6%AC\" >Handling of irregular income earners such as freelancers and business owners<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%9B%90%EC%B2%9C%EC%A7%95%EC%88%98%EC%99%80_%EC%97%B0%EB%A7%90%EC%A0%95%EC%82%B0_%EC%A0%81%EC%9A%A9_%EB%B2%94%EC%9C%84\" >Scope of application of withholding tax and year-end tax settlement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%8B%A4%EB%AC%B4_%ED%8C%81-2\" >Practical Tips<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%ED%99%98%EA%B8%89_%EC%8B%9C%EA%B8%B0%EC%99%80_%EC%9D%B4%EC%9D%98%EC%8B%A0%EC%B2%AD_%EC%A0%88%EC%B0%A8\" >Refund timing and objection procedures<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%ED%99%98%EA%B8%89_%ED%9D%90%EB%A6%84_%EC%9D%B4%ED%95%B4%ED%95%98%EA%B8%B0\" >Understanding the Refund Flow<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%9D%B4%EC%9D%98%EC%8B%A0%EC%B2%AD_%EB%8B%A8%EA%B3%84%EB%B3%84_%ED%8C%81\" >Step-by-step tips for filing an objection<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EB%B9%84%EA%B5%90%EC%99%80_%EC%B2%B4%ED%81%AC%EB%A6%AC%EC%8A%A4%ED%8A%B8\" >Comparison and Checklist<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EB%B3%80%EA%B2%BD_%EC%A0%84%ED%9B%84_%EB%B9%84%EA%B5%90%ED%91%9C\" >Before and after comparison table<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%97%B0%EB%A7%90%EC%A0%95%EC%82%B0_%EC%A4%80%EB%B9%84_%EC%B2%B4%ED%81%AC%EB%A6%AC%EC%8A%A4%ED%8A%B8\" >Year-end Tax Settlement Preparation Checklist<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#%EC%9E%90%EC%A3%BC_%EB%AC%BB%EB%8A%94_%EC%A7%88%EB%AC%B8_FAQ\" >Frequently Asked Questions FAQ<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#Q1_%EC%97%B0%EB%A7%90%EC%A0%95%EC%82%B0_%EC%A0%81%EC%9A%A9_%EC%8B%9C%EC%A0%90%EC%9D%80_%EC%96%B8%EC%A0%9C%EC%9D%B8%EC%A7%80\" >Q1 When is the year-end tax settlement applied?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#Q2_%EA%B0%84%EC%86%8C%ED%99%94_%EC%84%9C%EB%B9%84%EC%8A%A4%EC%97%90_%EC%97%86%EB%8A%94_%EC%98%81%EC%88%98%EC%A6%9D%EC%9D%80_%EC%96%B4%EB%96%BB%EA%B2%8C_%EC%B2%98%EB%A6%AC%ED%95%B4%EC%95%BC_%ED%95%98%EB%8A%94%EC%A7%80\" >Q2 How should I handle receipts that are not included in the simplified service?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#Q3_%EA%B0%80%EC%A1%B1%EA%B3%B5%EC%A0%9C_%EC%9D%B8%EC%A0%95_%EA%B8%B0%EC%A4%80%EC%9D%B4_%EB%B0%94%EB%80%8C%EC%97%88%EB%8A%94%EC%A7%80\" >Q3 Has the family deduction recognition standard changed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#Q4_%ED%99%98%EA%B8%89%EC%9D%B4_%EB%8A%A6%EC%96%B4%EC%A7%88_%EB%95%8C_%EC%96%B4%EB%94%94%EC%97%90_%EB%AC%B8%EC%9D%98%ED%95%B4%EC%95%BC_%ED%95%98%EB%8A%94%EC%A7%80\" >Q4 Where should I contact if my refund is delayed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/#Q5_%ED%94%84%EB%A6%AC%EB%9E%9C%EC%84%9C_%EC%86%8C%EB%93%9D%EC%9D%B4_%EC%9E%88%EB%8A%94_%EA%B7%BC%EB%A1%9C%EC%9E%90%EB%8A%94_%EC%96%B4%EB%96%BB%EA%B2%8C_%EC%8B%A0%EA%B3%A0%ED%95%B4%EC%95%BC_%ED%95%98%EB%8A%94%EC%A7%80\" >Q5 How should workers with freelance income report their income?<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2025%EB%85%84_%EA%B7%80%EC%86%8D_%EC%97%B0%EB%A7%90%EC%A0%95%EC%82%B0_%EB%8B%AC%EB%9D%BC%EC%A7%84_%EC%82%AC%ED%95%AD\"><\/span>Changes to the 2025 Year-End Tax Settlement<span class=\"ez-toc-section-end\"><\/span><\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">As the year-end tax settlement season approaches, the same questions arise every year: What has changed this year? Where should I start preparing for the year-end tax settlement? This article will explore this. <b>Year-end tax settlement<\/b>\uacfc <b>2025 attribution<\/b> We&#039;ve compiled a comprehensive overview of the essential changes and practical tips for your year-end tax settlement. We&#039;ll cover everything from key changes in each item, preparation checklists, real-world examples, and refund tips.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/goodlifetips.co.kr\/wp-content\/uploads\/2026\/01\/thumbnail_695f87f318dea.jpg\" alt=\"Changes to the 2025 Year-End Tax Settlement\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%8B%A0%EA%B3%A0_%EB%B0%A9%EC%8B%9D%EA%B3%BC_%EC%A0%84%EC%9E%90%EC%9E%90%EB%A3%8C_%EC%A0%9C%EA%B3%B5_%ED%99%95%EB%8C%80\"><\/span>Expanding reporting methods and electronic data provision<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/oaidalleapiprodscus.blob.core.windows.net\/private\/org-xYRSxDEDyjanmeI3wiQ1GWla\/user-fSvinlzu1xmqQiDjqhwXJtR3\/img-PN04sDuk5FSHbk8o96LLCEXb.png?st=2026-01-08T09%3A32%3A33Z&amp;se=2026-01-08T11%3A32%3A33Z&amp;sp=r&amp;sv=2024-08-04&amp;sr=b&amp;rscd=inline&amp;rsct=image\/png&amp;skoid=b2c0e1c0-cf97-4e19-8986-8073905d5723&amp;sktid=a48cca56-e6da-484e-a814-9c849652bcb3&amp;skt=2026-01-08T10%3A32%3A33Z&amp;ske=2026-01-09T10%3A32%3A33Z&amp;sks=b&amp;skv=2024-08-04&amp;sig=re2nWnEtkJEVHa%2BBajnJERSR1bpRf9kIg7PMWG9aflc%3D\" alt=\"Changes to the 2025 Year-End Tax Settlement\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%A0%84%EC%9E%90%EC%A0%9C%EC%B6%9C_%EC%A4%91%EC%8B%AC%EC%9C%BC%EB%A1%9C_%EB%B0%94%EB%80%90_%EC%A0%90\"><\/span>Changes to electronic submission<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Electronic filing is becoming increasingly important for both businesses and employees. The scope of data provided through the simplified year-end tax settlement service is expanding, and the proportion of mobile submissions is increasing.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%8B%A4%EB%AC%B4_%ED%8C%81\"><\/span>Practical Tips<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Check the instructions from the company and prepare a public certificate or simple authentication in advance.<\/li>\n\n\n\n<li>For items omitted in the simplified year-end tax settlement, keep receipts separately and upload them electronically.<\/li>\n\n\n\n<li><b>\ud301<\/b> Before actual submission, run a simulation to check the expected refund amount.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EA%B3%B5%EC%A0%9C_%ED%95%AD%EB%AA%A9_%EC%A1%B0%EC%A0%95%EA%B3%BC_%EA%B8%B0%EC%A4%80_%EB%B3%80%EA%B2%BD\"><\/span>Adjustment of deduction items and change of criteria<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/oaidalleapiprodscus.blob.core.windows.net\/private\/org-xYRSxDEDyjanmeI3wiQ1GWla\/user-fSvinlzu1xmqQiDjqhwXJtR3\/img-V04jHNvTBQ3h9YDfdnhmUsSt.png?st=2026-01-08T09%3A32%3A44Z&amp;se=2026-01-08T11%3A32%3A44Z&amp;sp=r&amp;sv=2024-08-04&amp;sr=b&amp;rscd=inline&amp;rsct=image\/png&amp;skoid=38e27a3b-6174-4d3e-90ac-d7d9ad49543f&amp;sktid=a48cca56-e6da-484e-a814-9c849652bcb3&amp;skt=2026-01-08T10%3A32%3A44Z&amp;ske=2026-01-09T10%3A32%3A44Z&amp;sks=b&amp;skv=2024-08-04&amp;sig=ur%2B6l0GFB5Ps%2BdRIfwHhtuySjcKay34erad3CLpeUss%3D\" alt=\"Changes to the 2025 Year-End Tax Settlement\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EA%B3%B5%EC%A0%9C_%ED%95%AD%EB%AA%A9%EB%B3%84_%EC%9C%A0%EC%9D%98%EC%82%AC%ED%95%AD\"><\/span>Notes on each deduction item<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Rather than the basic deduction or earned income deduction itself changing significantly, the income requirements, document submission method, and application criteria for each deduction are often adjusted in detail.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EA%B5%AC%EC%B2%B4%EC%A0%81_%EC%98%88%EC%8B%9C%EC%99%80_%EB%8C%80%EC%9D%91%EB%B0%A9%EB%B2%95\"><\/span>Specific examples and response methods<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As the method of providing receipts for deductions on education and medical expenses may be strengthened, be sure to keep the originals.<\/li>\n\n\n\n<li>It is important to distinguish between the purposes of use for credit card and cash receipt deductions, so organize the usage details for each card.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%8B%A0%EC%84%A4_%EB%98%90%EB%8A%94_%ED%99%95%EB%8C%80%EB%90%9C_%EA%B3%B5%EC%A0%9C%EC%99%80_%EA%B0%90%EB%A9%B4_%ED%95%AD%EB%AA%A9\"><\/span>New or expanded deductions and exemptions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/oaidalleapiprodscus.blob.core.windows.net\/private\/org-xYRSxDEDyjanmeI3wiQ1GWla\/user-fSvinlzu1xmqQiDjqhwXJtR3\/img-4Vq9TAm5e2tf8AK3hTVews2o.png?st=2026-01-08T09%3A32%3A55Z&amp;se=2026-01-08T11%3A32%3A55Z&amp;sp=r&amp;sv=2024-08-04&amp;sr=b&amp;rscd=inline&amp;rsct=image\/png&amp;skoid=c6569cb0-0faa-463d-9694-97df3dc1dfb1&amp;sktid=a48cca56-e6da-484e-a814-9c849652bcb3&amp;skt=2026-01-08T08%3A31%3A44Z&amp;ske=2026-01-09T08%3A31%3A44Z&amp;sks=b&amp;skv=2024-08-04&amp;sig=aYXaHJ1JqN5Fm7lgMqvbIupv8OA1\/XUgj36FIEb7lq4%3D\" alt=\"Changes to the 2025 Year-End Tax Settlement\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%8B%A0%EA%B7%9C_%ED%98%9C%ED%83%9D_%EC%B2%B4%ED%81%AC_%ED%8F%AC%EC%9D%B8%ED%8A%B8\"><\/span>New Benefit Checkpoints<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on government policy, new deductions or special exemptions may be introduced for certain social welfare or environmentally friendly expenditures. For these items, you should check the deduction requirements and application procedures in advance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%8B%A4%EC%A0%84_%EC%98%88%EC%8B%9C\"><\/span>Practical examples<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To apply for the newly introduced deduction, you must provide proof of the item name and purpose of use on the receipt.<\/li>\n\n\n\n<li>First, check with your company&#039;s HR department or tax accountant to see if duplicate deductions are possible.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%9D%98%EB%A3%8C%EB%B9%84%C2%B7%EA%B5%90%EC%9C%A1%EB%B9%84%C2%B7%EC%A3%BC%EA%B1%B0%EB%B9%84_%EA%B3%B5%EC%A0%9C%EC%9D%98_%EC%84%B8%EB%B6%80_%EB%B3%80%EA%B2%BD\"><\/span>Detailed changes to medical, education, and housing expense deductions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/oaidalleapiprodscus.blob.core.windows.net\/private\/org-xYRSxDEDyjanmeI3wiQ1GWla\/user-fSvinlzu1xmqQiDjqhwXJtR3\/img-N7geuWwbGowW9Mp38e3XrS98.png?st=2026-01-08T09%3A33%3A05Z&amp;se=2026-01-08T11%3A33%3A05Z&amp;sp=r&amp;sv=2024-08-04&amp;sr=b&amp;rscd=inline&amp;rsct=image\/png&amp;skoid=31d50bd4-689f-439b-a875-f22bd677744d&amp;sktid=a48cca56-e6da-484e-a814-9c849652bcb3&amp;skt=2026-01-08T03%3A38%3A28Z&amp;ske=2026-01-09T03%3A38%3A28Z&amp;sks=b&amp;skv=2024-08-04&amp;sig=D6lWj70dyeVLfg7k8%2B\/cT%2BCwfv9YEdCAFTB5zjiocK0%3D\" alt=\"Changes to the 2025 Year-End Tax Settlement\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%9D%98%EB%A3%8C%EB%B9%84_%EA%B4%80%EB%A0%A8_%EC%9C%A0%EC%9D%98%EC%82%AC%ED%95%AD\"><\/span>Things to note about medical expenses<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The scope of medical expense deductions and the method of documentation can be detailed. It&#039;s helpful to organize non-covered items and actual cost insurance payments in advance for easier reporting.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EA%B5%90%EC%9C%A1%EB%B9%84%C2%B7%EC%A3%BC%EA%B1%B0%EB%B9%84_%ED%8C%81\"><\/span>Tips for tuition and housing expenses<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For tuition and online education fees, please check the business registration information and receipt.<\/li>\n\n\n\n<li>For tax benefits related to housing, prepare proof of contract such as a lease agreement.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EA%B0%80%EC%A1%B1%EA%B3%B5%EC%A0%9C%EC%99%80_%EB%B6%80%EC%96%91%EA%B0%80%EC%A1%B1_%EC%9D%B8%EC%A0%95_%EA%B8%B0%EC%A4%80\"><\/span>Family deduction and dependent recognition criteria<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/oaidalleapiprodscus.blob.core.windows.net\/private\/org-xYRSxDEDyjanmeI3wiQ1GWla\/user-fSvinlzu1xmqQiDjqhwXJtR3\/img-TagmRkihO6e9UY5O4YkO5YO8.png?st=2026-01-08T09%3A33%3A16Z&amp;se=2026-01-08T11%3A33%3A16Z&amp;sp=r&amp;sv=2024-08-04&amp;sr=b&amp;rscd=inline&amp;rsct=image\/png&amp;skoid=31d50bd4-689f-439b-a875-f22bd677744d&amp;sktid=a48cca56-e6da-484e-a814-9c849652bcb3&amp;skt=2026-01-07T11%3A04%3A34Z&amp;ske=2026-01-08T11%3A04%3A34Z&amp;sks=b&amp;skv=2024-08-04&amp;sig=swSM4Uokf2B5wFwghiJDSTSU6Rpg1vDrHmc80OTelzk%3D\" alt=\"Changes to the 2025 Year-End Tax Settlement\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EB%B6%80%EC%96%91%EA%B0%80%EC%A1%B1_%EB%B2%94%EC%9C%84%EC%99%80_%EC%9A%94%EA%B1%B4_%EB%B3%80%ED%99%94\"><\/span>Changes in the scope and requirements for dependents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The criteria for recognizing dependents may be adjusted based on factors such as age and income, and the processing method may also vary depending on whether or not the person is living together or living apart.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%ED%99%95%EC%9D%B8_%EC%A0%88%EC%B0%A8%EC%99%80_%ED%8C%81\"><\/span>Verification procedures and tips<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Before reporting as a dependent, prepare a copy of your resident registration and proof of income.<\/li>\n\n\n\n<li>If your parents or children&#039;s income changes, notify the company immediately.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%ED%94%84%EB%A6%AC%EB%9E%9C%EC%84%9C%C2%B7%EC%82%AC%EC%97%85%EC%86%8C%EB%93%9D%EC%9E%90_%EB%93%B1_%EB%B9%84%EC%A0%95%EA%B7%9C_%EC%86%8C%EB%93%9D%EC%9E%90_%EC%B2%98%EB%A6%AC\"><\/span>Handling of irregular income earners such as freelancers and business owners<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%9B%90%EC%B2%9C%EC%A7%95%EC%88%98%EC%99%80_%EC%97%B0%EB%A7%90%EC%A0%95%EC%82%B0_%EC%A0%81%EC%9A%A9_%EB%B2%94%EC%9C%84\"><\/span>Scope of application of withholding tax and year-end tax settlement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Freelancers and self-employed individuals have separate areas for filing their year-end tax settlement and comprehensive income tax returns. If you have income other than earned income, the reporting method and required documents will differ.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%8B%A4%EB%AC%B4_%ED%8C%81-2\"><\/span>Practical Tips<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For freelancers, organize your income and expenditure details by month to prepare for your comprehensive income tax return.<\/li>\n\n\n\n<li>Workers with business income can check the possibility of additional payment or refund after year-end tax settlement.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%ED%99%98%EA%B8%89_%EC%8B%9C%EA%B8%B0%EC%99%80_%EC%9D%B4%EC%9D%98%EC%8B%A0%EC%B2%AD_%EC%A0%88%EC%B0%A8\"><\/span>Refund timing and objection procedures<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%ED%99%98%EA%B8%89_%ED%9D%90%EB%A6%84_%EC%9D%B4%ED%95%B4%ED%95%98%EA%B8%B0\"><\/span>Understanding the Refund Flow<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Year-end tax refunds may vary depending on your company&#039;s settlement schedule and computer processing speed. If a refund is delayed or an error occurs, you can request a correction through the objection process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%9D%B4%EC%9D%98%EC%8B%A0%EC%B2%AD_%EB%8B%A8%EA%B3%84%EB%B3%84_%ED%8C%81\"><\/span>Step-by-step tips for filing an objection<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>First, consult with your in-house tax representative, and if necessary, contact the National Tax Service Hometax.<\/li>\n\n\n\n<li>Prepare both scanned copies and originals of supporting documents and submit them by the deadline.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EB%B9%84%EA%B5%90%EC%99%80_%EC%B2%B4%ED%81%AC%EB%A6%AC%EC%8A%A4%ED%8A%B8\"><\/span>Comparison and Checklist<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EB%B3%80%EA%B2%BD_%EC%A0%84%ED%9B%84_%EB%B9%84%EA%B5%90%ED%91%9C\"><\/span>Before and after comparison table<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Summary of guidelines for changes to attribution in 2025 compared to existing processing methods.<\/li>\n\n\n\n<li>Expanding the scope of document submission vs. supplementing with electronic data<\/li>\n\n\n\n<li>Manual Receipt Archiving vs. Mobile Uploads<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%97%B0%EB%A7%90%EC%A0%95%EC%82%B0_%EC%A4%80%EB%B9%84_%EC%B2%B4%ED%81%AC%EB%A6%AC%EC%8A%A4%ED%8A%B8\"><\/span>Year-end Tax Settlement Preparation Checklist<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Check the information provided by the simplified year-end tax settlement service.<\/li>\n\n\n\n<li>Organize receipts proving major deductions, such as education, medical, and housing expenses.<\/li>\n\n\n\n<li>Obtain proof of income for dependents and copies of resident registration<\/li>\n\n\n\n<li>Preparing income and expenditure statements related to freelance and business income<\/li>\n\n\n\n<li>Check the additional documents and deadlines required by the company<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EC%9E%90%EC%A3%BC_%EB%AC%BB%EB%8A%94_%EC%A7%88%EB%AC%B8_FAQ\"><\/span>Frequently Asked Questions FAQ<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Q1_%EC%97%B0%EB%A7%90%EC%A0%95%EC%82%B0_%EC%A0%81%EC%9A%A9_%EC%8B%9C%EC%A0%90%EC%9D%80_%EC%96%B8%EC%A0%9C%EC%9D%B8%EC%A7%80\"><\/span>Q1 When is the year-end tax settlement applied?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Year-end tax settlement <b>2025 attribution<\/b> This is the process of settling your income at the beginning of the following year. Companies typically announce a settlement schedule, so you can submit your documents according to that schedule.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Q2_%EA%B0%84%EC%86%8C%ED%99%94_%EC%84%9C%EB%B9%84%EC%8A%A4%EC%97%90_%EC%97%86%EB%8A%94_%EC%98%81%EC%88%98%EC%A6%9D%EC%9D%80_%EC%96%B4%EB%96%BB%EA%B2%8C_%EC%B2%98%EB%A6%AC%ED%95%B4%EC%95%BC_%ED%95%98%EB%8A%94%EC%A7%80\"><\/span>Q2 How should I handle receipts that are not included in the simplified service?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For items not included in the streamlined service, you must submit receipts in person or upload them electronically. You may be required to retain the originals, so check your company&#039;s guidelines.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Q3_%EA%B0%80%EC%A1%B1%EA%B3%B5%EC%A0%9C_%EC%9D%B8%EC%A0%95_%EA%B8%B0%EC%A4%80%EC%9D%B4_%EB%B0%94%EB%80%8C%EC%97%88%EB%8A%94%EC%A7%80\"><\/span>Q3 Has the family deduction recognition standard changed?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The criteria for dependent recognition, including income and age, may be strengthened or adjusted. If there are any changes in your or your child&#039;s income, please check and report them immediately.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Q4_%ED%99%98%EA%B8%89%EC%9D%B4_%EB%8A%A6%EC%96%B4%EC%A7%88_%EB%95%8C_%EC%96%B4%EB%94%94%EC%97%90_%EB%AC%B8%EC%9D%98%ED%95%B4%EC%95%BC_%ED%95%98%EB%8A%94%EC%A7%80\"><\/span>Q4 Where should I contact if my refund is delayed?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">First, contact your company&#039;s HR or tax representative. If you have difficulty resolving the issue, contact the National Tax Service Hometax or your tax office to receive guidance on the objection process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Q5_%ED%94%84%EB%A6%AC%EB%9E%9C%EC%84%9C_%EC%86%8C%EB%93%9D%EC%9D%B4_%EC%9E%88%EB%8A%94_%EA%B7%BC%EB%A1%9C%EC%9E%90%EB%8A%94_%EC%96%B4%EB%96%BB%EA%B2%8C_%EC%8B%A0%EA%B3%A0%ED%95%B4%EC%95%BC_%ED%95%98%EB%8A%94%EC%A7%80\"><\/span>Q5 How should workers with freelance income report their income?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Employment income is classified through the company&#039;s year-end tax settlement, while other income is classified through the comprehensive income tax return. If necessary, consult a tax accountant to check for double reporting or overlapping deductions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Summary 1. Year-end tax settlements should focus on the expansion of electronic data provision and changes to detailed deduction criteria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Summary 2 The main documents to prepare are proof of education expenses, medical expenses, dependents, and freelance income and expenditure details.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Summary 3 If a refund is delayed or an error occurs, file an objection with the company and the National Tax Service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, preparing for your year-end tax settlement in advance is the most effective tax-saving strategy. This season, <b>Year-end tax settlement<\/b>\uacfc <b>2025 attribution<\/b> By checking for changes and preparing your documents in advance, you can reduce unnecessary errors and receive your refund faster.<\/p>","protected":false},"excerpt":{"rendered":"<p>As the year-end tax settlement season approaches, the same questions arise every year: What&#039;s changed this year? Where should I start preparing for the year-end tax settlement? This article summarizes the essential changes and practical tips for the year-end tax settlement and the 2025 tax settlement. We&#039;ll cover everything from key item changes, preparation checklists, real-world examples, and refund tips. Changes to the reporting method, expanded electronic data provision, and a focus on electronic submission... <a title=\"Changes to the 2025 Year-End Tax Settlement\" class=\"read-more\" href=\"http:\/\/goodlifetips.co.kr\/en\/2025%eb%85%84-%ea%b7%80%ec%86%8d-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%eb%8b%ac%eb%9d%bc%ec%a7%84-%ec%82%ac%ed%95%ad\/\" aria-label=\"Read more about 2025\ub144 \uadc0\uc18d \uc5f0\ub9d0\uc815\uc0b0 \ub2ec\ub77c\uc9c4 \uc0ac\ud56d\">Read more<\/a><\/p>","protected":false},"author":1,"featured_media":265,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4],"tags":[631,632,630,629,638,626,633,637,640,627,628,635,636,639,634],"class_list":["post-264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-life-tips","tag-631","tag-632","tag-630","tag-629","tag-638","tag-626","tag-633","tag-637","tag-640","tag-627","tag-628","tag-635","tag-636","tag-639","tag-634"],"jetpack_featured_media_url":"http:\/\/goodlifetips.co.kr\/wp-content\/uploads\/2026\/01\/thumbnail_695f87f318dea.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/posts\/264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/comments?post=264"}],"version-history":[{"count":2,"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/posts\/264\/revisions"}],"predecessor-version":[{"id":267,"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/posts\/264\/revisions\/267"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/media\/265"}],"wp:attachment":[{"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/media?parent=264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/categories?post=264"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/goodlifetips.co.kr\/en\/wp-json\/wp\/v2\/tags?post=264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}