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Financial Management Specialist (2026) - 2. Tax Accounting Part 1: Course Introduction and Understanding Taxation

This course prepares students for the Tax Accounting section of the nationally certified Certified Financial Manager qualification exam. Based on tax principles and key provisions of tax law, it covers foundational tax accounting theory, including the Framework Act on National Taxes, principles governing the imposition of national taxes, amended returns, and additional taxes. Through this course, students can acquire the tax knowledge and practical skills needed to perform core corporate finance functions.

1 learners are taking this course

Level Basic

Course period 12 months

Taxation Business
Taxation Business
Financial Management
Financial Management
Accounting
Accounting
Taxation Business
Taxation Business
Financial Management
Financial Management
Accounting
Accounting

What you will gain after the course

  • Understand tax principles and key provisions of tax law, and calculate actual tax liability.

  • Can apply tax procedures in practice, including amended returns, claims for correction, and penalties under the Framework Act on National Taxes.

  • You can grasp the key concepts of tax accounting, a subject on the Certified Financial Manager exam, and prepare for the test.

재경관리사 (2026) · 세무회계 Part.1
From understanding taxation to the Framework Act on National Taxes, principles for imposing national taxes, amended tax returns and requests for correction, additional taxes, and remedies for taxpayers’ rights.
재경관리사 (2026) · 세무회계 Part.1 강의 대표 이미지
ABOUT THIS COURSE
Based on the principles of taxation and key provisions of tax law, you can calculate tax liabilities and build a strong foundation in tax accounting for the Certified Financial Manager exam.
TOOLS

Tools Covered

These are the key learning areas covered in this Part.

세무

Tax Accounting

재경

Certified Management Accountant (Taxation & Accounting)

국세

Framework Act on National Taxes

법인

Corporate tax

CURRICULUM

What You'll Learn Here

See how the five lessons are grouped by topic and the sequence in which they build a foundation in tax accounting.

1강

Understanding the Concept and Structure of Taxation

You can build a big-picture understanding of tax accounting by exploring why taxes exist and grasping the basic principles of tax law.

2~3강

The Framework Act on National Taxes and the Principles of National Tax Imposition

From the establishment of tax obligations to the procedural principles governing the assessment and collection of national taxes, you will learn the legal framework that guides tax administration.

4~5강

Amended Tax Returns, Requests for Rectification, Penalties, and Remedies for Taxpayer Rights

Understand how to respond to filing errors and the structure of penalties, and learn about the procedures available to taxpayers for seeking remedies.

NOTICE

Important Information Before Taking the Course

  • This course covers Part 1 (Fundamental Theory) of the Tax Accounting subject for the Certified Managerial Accountant qualification exam.
  • The course reflects the 2025 tax laws, which may change by the time the exam is administered.
  • Individual questions that arise while taking the course may not receive a response.
  • We recommend watching the videos at an increased speed (1.25x~1.5x) and reviewing important legal provisions repeatedly.
  • The UI and materials as of the time of recording may change later.

Recommended for
these people

Who is this course right for?

  • Practitioners responsible for corporate accounting, tax, cost accounting, and management control

  • Candidates preparing for the Certified Financial Manager qualification exam after earning Accounting Management Level 1 and 2 certifications.

  • Working professionals seeking to strengthen their tax accounting skills as hands-on experts responsible for core corporate financial tasks.

Need to know before starting?

  • Basic accounting knowledge at the Accounting Management Level 1 level.

  • Fundamentals of tax practice at the Level 2 Computerized Tax Accounting level

  • A Basic Understanding of Financial Statement Structure and the Accounting Equation

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6 lectures ∙ (3hr 26min)

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