참고법Legal & Tax Calculators
🌐 English

The calculation you need, step by step

Gift with assumed debt calculator

Separate gift tax on the net gift from capital gains tax on assumed debt.

Information needed

Enter amounts in Korean won (KRW), without commas. Do not enter names or resident registration numbers.

After changing an entry, calculate again. This calculator does not transmit or store your entries.

Reference results

Check the entries, then select Calculate.

Formula and scope

Net gift = market value minus recognized assumed debt. The existing gift-tax engine applies relationship deductions. Debt is treated as the donor’s disposal proceeds, with total acquisition costs/expenses allocated by debt ÷ market value, then passed to the existing ordinary-property capital-gains engine. Gift and transfer taxes belong to different taxpayers.

What this calculator cannot apply

Only ordinary real estate held at least two years, without exemptions or surcharges. Debt recognition between spouses/lineal relatives, valuation, aggregation of past gifts, generation-skipping/marriage/birth/filing credits, single-home exemption, housing surcharges and acquisition tax are excluded. Total combines liabilities of different taxpayers for reference.

Calculation basis and official sources

Sources checked: 8 November 2026 (KST, Asia/Seoul)