Take all the income deductions for books and performances.
Check the income deduction mark when purchasing the product.
Cultural Expenses Income Deduction - Books, Performance Expenses
At the time of year-end settlement of devolved earned income in 2021
Credit cards for book performances in the second half of 2021
added to the amount used
subject to deduction
Among those earning less than 70 million won in annual gross salary
Amount of credit card use
More than 25% of gross salary
Books and performances subject to income deduction
대상 도서 대상 공연
Author, publisher, publication date, publisher, International Standard Book Number (ISBN)
Publications sold as recorded publications
Paper books, e-books,
Foreign publications, used books
The book purchase fee includes
Including shipping fee
As an example in performance law
Music, dance, theater, entertainment, traditional music, acrobatics, etc.
In addition, musicals, popular music concerts, operas,
Ballet, magic, madang plays, children's plays, etc. are also performed.
Publications under the Periodicals Act, such as magazines;
Harmful publications, borrowed publications