# Verification record — `kr/nts/year-end-tax-settlement-income-deduction-report` v1.0.0 This file is the **source-review record** for this document version, per the `manual-source-review-v1` practice. It documents the provenance of the published fields and states the current verification claim honestly. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-05` Every field in this schema was read directly from the text layer of the National Tax Service's own official English-language guide, which reproduces the gazetted Enforcement Rule of the Income Tax Act's Attached Form No. 37(1)-(3) as an English original (not a translation). It remains `draft`, not `verified`, because a live NTS Hometax portal walkthrough and a second independent reviewer's field-by-field pass have not yet occurred — see "What is NOT yet independently verified" below. ## Access notes - Retrieved directly from `nts.go.kr`, HTTP 200, no login required, three editions cross-checked: the 2020 edition (`nts.go.kr/upload/english/sub/2020 Easy Guide for Foreigners' Year-end Tax Settlement.pdf`), a 2022 edition (`d.nts.go.kr`), and the current 2025 edition (issue date Dec. 2025, `nts.go.kr/comm/nttFileDownload.do`). All three are genuine text-layer PDFs (not scanned images); this document is sourced from the **2025 edition**, the most current at retrieval time. - Extracted with `pdfjs-dist`'s `getTextContent` (238 pages), the same technique used throughout this registry for encrypted/complex-layout gov PDFs (see memory note `gov-form-pdf-extraction`). Chapter IX "Tax Forms" (guide pp.187-214) was read in full; Form 37(1)-(3) spans guide pp.199-203 (3 of the form's official 10 printed pages — the guide's English section reproduces only the substantive, non-duplicative pages of the form, per its own "(Page 1 of 10)"/"(Page 2 of 10)"/"(Page 3 of 10)" page markers). A second, coordinate-based extraction (grouping text items by y-position to reconstruct table rows) was run over the same three PDF pages to disambiguate the form's multi-column matrix layout (personal-deduction table, pension/insurance/housing-fund tables, tax-credit table) before fields were authored. - This is the fourth South Korean schema in the registry (`kr/mofa/passport-application-first-adult`, GOV-1289; `kr/koroad/driving-licence-application`, GOV-1291; `kr/nec/overseas-voter-registration`, GOV-1294; `kr/moj/visa-application`, GOV-1292) and closes the last of the five KR verticals GOV-1289's research rated STRONG (Passport, DMV, Visa, National ID, Taxes) — only Business Formation remains unmodelled for KR, rated WEAK in that research since IROS/startbiz.go.kr both require certificate login. This is also the registry's first schema sourced from a guide document that is itself an **official English original** of a Korean gazetted form, rather than a bilingual form or a Claude-vision reading of a Korean-only source — the lowest translation-risk KR source found so far. ## Sources examined - **Document `(id, version)`:** `kr/nts/year-end-tax-settlement-income-deduction-report` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** National Tax Service (국세청, NTS), Republic of Korea - **Primary source (directly retrieved, HTTP 200, text layer read in full):** — "2025 Easy Guide for Foreigners' Year-end Tax Settlement" (Issue Date Dec. 2025), Chapter IX "Tax Forms", pp.199-203: Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3), "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income". - **Corroborating context (read for scope/background, not field-sourced):** guide Chapter VI "Examples of Income Tax Calculation for 2025" (pp.139-151, used for the mock-data conformance run below), guide p.55 (documentary evidence table, used to populate `documents[]`), guide p.211/213 (Form 8 and Form 29-2(3), the flat-tax-rate and tax-treaty companion election forms, referenced but not separately field-modelled), and guide p.205 (the companion "Statement of Income Deduction & Tax Credit for Pension, Savings, etc." form, likewise referenced but not separately field-modelled). ## What was confirmed against the source - **Header/income-earner identification fields** (`incomeEarnerName` through `taxWithholdingRatio`): read verbatim from the form's own header block — name, resident/alien registration number, place of work, business registration number, household head/member, nationality (+code), length of service, tax reduction/exemption period, residency status, state of residence (+code), change-of-personal-deduction-items election, payment in installments, and the 120%/100%/80% tax-withholding-ratio election (form footnote: "you can choose between 120%, 100%, 80% of the tax amount that you withhold monthly"). - **Section I (personal deduction / income deduction & tax credit items):** the filer-level fields (`numberOfPersonsEligibleForPersonalDeduction`, `numberOfChildren`, `filerIsWoman`, `filerIsSingleParent`, `filerDisabilityCode`) and the per-dependent fields (flattened to one primary dependent, per this registry's established repeating-table convention — see `kr/moj/visa-application`'s `mostRecentKoreaVisitPurpose` precedent, since spec v0.3 has no array/repeating-group model, SPEC.md §6.1) are sourced directly from the form's own column headers and its numbered Instructions 1-7 (relationship codes 0-8, age/income criteria, "Woman" eligibility conditions, disability classification codes 1-3, Citizen=1/Foreigner=9 codes). The education-expense/credit-card-spending/donation fields that follow in the same section (`generalEducationExpenses` through `publicTransportationSpending`) are filer-level aggregate totals per the form's own second sub-table, not further broken out per dependent. - **Section II (pension premium deduction)** and **Section III (special income deduction):** national/other-public pension premium, national-health/employment-insurance premium (each split current-workplace/previous-workplace exactly as the form does), and the housing rental loan / long-term mortgage loan gating booleans and aggregate repayment fields, all sourced directly from the form's own labelled rows. - **Section IV (other income deductions):** individual pension savings (with its 720,000-won-or-40%-of-deposit ceiling note), small-business mutual-aid deposits, housing-purchase savings, investment-association contributions, ESOP contributions, and long-term collective investment securities savings — sourced directly, aggregated across the form's own narrower sub-categories where noted (see "What is NOT yet independently verified" below). - **Section V (tax reduction/exemption & tax credit) — the foreign-worker- specific core of this document:** `foreignWorkerExemptionPurpose`'s four named pathways (inter-government agreement, technology introduction contract, Restriction of Special Taxation Act, tax treaty) are transcribed verbatim from the form's own "Purpose of entry" checkbox row, alongside the receipt/submission-date field pairs for the RSTA and tax-treaty pathways. The tax-credit fields (pension account, special tax credit's insurance/medical/education/donation/foreign-tax-credit/housing-mortgage- interest/monthly-rent items, each with the form's own stated ceiling and credit-rate percentages) are transcribed directly from the form's own "Type of tax credit / Details / Ceiling / Tax credit ratio" table. - **Section VI (additional documents for submission)** and the **Declaration:** the four yes/no document checklist questions (flat-tax- rate application, secondary workplace, pension/savings statement, monthly rent & mortgage statement) and the filer's Article-140 declaration statement are transcribed verbatim, including the form's own note that a filer who fails to report secondary-workplace income to the withholding agent must file global income tax themselves or face penalty tax. - **`documents[]`:** sourced from two places — the form's own Section VI checklist (which gates `pensionSavingsStatement` and `monthlyRentAndMortgageStatement`) and the guide's separate p.55 "Documentary evidence" table (which names the Alien Registration Certificate, the flat-tax-rate election form, and the foreign- engineer/employee tax-reduction application by their official titles). ## Mock-data conformance run A mock application packet (`conformance/kr/nts/year-end-tax-settlement-income-deduction-report/1.0.0/application-packet.json`) models a Chinese-national foreign engineer ("Yuan") employed since 2023-01-01, claiming the Restriction of Special Taxation Act's foreign- engineer tax reduction, with a spouse ("Amy") and one child ("Charlie") as dependents. Wage, national pension premium, national health insurance premium, and credit card spending figures are transcribed verbatim from the guide's own worked calculation example ("Case 5. A foreign engineer's year-end tax settlement", p.151) — Yuan/Amy/Charlie are the guide's own illustrative names, not real persons. Administrative values the calculation-only example does not state (registration numbers, business registration number, exemption expiration date, submission dates, declaration date) are synthesized illustrative values, flagged inline in `application-packet.txt`, consistent with this registry's established practice for calculation-example-derived packets (see `kr/nec/overseas-voter-registration`'s `declarationDate` precedent). A from-scratch evaluator script (not reused from any other schema's evaluator) was written to check the packet against every field's effective `required`/`requiredWhen`, `enum`/`minimum`/`maxLength` validation, every `crossFieldValidation` rule, and every `documents[].requiredWhen` condition: - **Result: 0 errors** across all 117 fields, 3 `crossFieldValidation` rules, and 7 `documents[]` entries. - 3 documents evaluated as required for this scenario: `residentAlienRegistrationCopy`, `incomeDeductionTaxCreditEvidence`, and `foreignEngineerOrEmployeeTaxReductionApplication` (gated correctly on `foreignWorkerExemptionPurpose = restriction_of_special_taxation_act`). - **Mutation testing** (to confirm the evaluator is not vacuously passing): three deliberate single-field mutations were run against the same evaluator and packet. All three were correctly flagged: (1) removing `declarationAgreed` → `MISSING REQUIRED`; (2) setting `exemptionExpirationDate` before `technologyContractOrLaborStartDate` → `CROSS-FIELD VIOLATION` (`exemptionExpirationNotBeforeContractStart`); (3) setting `residencyStatus` to an out-of-enum value (`"maybe"`) → `ENUM VIOLATION`. ## What is NOT yet independently verified - **Granular sub-matrix breakdowns are deliberately aggregated, not modelled cell-by-cell:** the source form itself further subdivides several of this document's aggregate fields — long-term housing mortgage loan interest by borrowing year (before/after 2012), term length (10-15/15-29/ 30+ years), and interest-rate type (fixed/non-deferred vs. other); investment-association contributions by contribution year (2023/2024/ 2025) and association (1/2); housing-purchase savings by product type (savings account for housing purchase / worker's housing-purchase savings / collective savings account for housing subscription). Modelling every combination would push this document well past 150 fields for narrow, low-incidence categories; each aggregation is flagged in the relevant field's own `description`. - **Three companion forms are referenced only as `documents[]` entries, not separately field-modelled:** the "Application for Flat Tax Rate for Foreign Employees" (Attached Form No. 8, guide p.211), the "Application for Non-Taxation & Exemption ... Under a Tax Treaty" (Attached Form No. 29-2(3), guide p.213), and the "Statement of Income Deduction & Tax Credit for Pension, Savings, etc." (guide p.205) each have their own field-level structure not modelled here — a future GovSchema document could model each as its own `kr/nts/...` schema. - **The NTS Hometax simplified year-end tax settlement service** (the guide's own Appendix, pp.217-233) — the live portal workflow for looking up and submitting pre-filled income-deduction/tax-credit data — was not exercised; this document only models the paper/PDF form's own field set, consistent with the KR-registry-wide "no login-gated portal" sourcing constraint already recorded for `kr/moj/visa-application` (HiKorea e-Application) and `nz/dia/realme-verified-identity`. - A live filing walkthrough and a second independent reviewer's field-by-field pass have not yet occurred. ## Path to a `verified` claim (next step) A second reviewer should independently re-download the 2025 edition PDF, re-extract Chapter IX pp.199-203, and cross-check each field's `sourceRef` against the extracted text (as done for the other three KR schemas' review gates). If confirmed with no material discrepancies, `status` can move from `draft` to `verified` and `verification.method` can be updated accordingly. ## Re-verification - **Next review due:** `2027-01-05` (per `verification.nextReviewBy`). - Re-check against the NTS's next annual edition of the guide (published each December for the following year's settlement) for any changed ceilings, credit-rate percentages, or added/removed deduction categories — the guide itself documents such year-over-year changes in its own "Summary of Changes to Tax Laws" section.