◆ Overview of simple ledger (soy sauce)

Simple ledger is an app that allows users to easily and conveniently record and manage daily income and expenses as if they were writing a household account book.

◆ Simple book (soy sauce) main functions

① Transaction input function (income, expenses, fixed assets increase/decrease)
② Search function (search by year, month, category, transaction details, and business partner)
③ Preview function after saving the searched transaction as a PDF
④ Reference function for simple book creation by business type (construction machinery contract business, karaoke room, real estate rental business, commercial printing business, arts and sports affiliated school, clothing wholesale business, restaurant business, automobile car center, general food center, housing new sales business, school instructor, freight truck class, cosmetic salesperson)
⑤ Application of simple ledger notice by the National Tax Service on July 21, 2021.

◆ What is a simple ledger (Source: National Tax Service)

① This is a ledger announced by the National Tax Service so that small business owners can easily and conveniently record their daily income and expenses as if they were writing a household account book. Small business owners who keep a simple book can calculate their income tax using the simple book when filing income tax returns.

② Eligible persons for simple ledger:

Businesses who have started a new business in the current year or whose income amount in the immediately preceding year falls under the following categories are eligible for simplified bookkeeping.

Businesses of less than 300 million won: agriculture, forestry and fisheries, mining, wholesale and retail business (excluding product brokerage), real estate trading business under Article 122 (1), and other businesses not falling under items (b) and (c)

Businesses of less than 150 million won: manufacturing, lodging and restaurant business, electricity, gas, steam and air conditioning supply business, water supply, sewage, waste treatment, raw material recovery business, construction business (excluding non-residential building construction business, including residential building development and supply business) ), transportation and warehousing business, information and communication business, finance and insurance business, product brokerage business

Businesses of less than 75 million won: Real estate rental business under Article 45 (2) of the Act, real estate business (excluding real estate sales business under Article 122 (1)), professional, scientific and technical service business, business facility management, business support, and rental service business; Educational services, health and social welfare services, arts, sports and leisure-related services, associations and organizations, repair and other personal services, and household employment activities

Other businesses are subject to double-entry bookkeeping, and if a person obligated to double-entry bookkeeping reports income tax with a simple ledger, it is deemed non-reporting and a penalty for non-reporting equivalent to 20% of the calculated new amount (or 7/10,000 of the income) is applied. .


③ Benefits of simple bookkeeping: Exemption from tax audit for a certain period of time unless there is a special reason. Even if there are some errors or shortcomings in the bookkeeping, it is recognized as the book contents.

④ If you do not keep the simple book, you will have to pay an additional penalty for long-term storage (20% of the calculated tax amount).



【 Information on purchasing a subscription 】

If you have installed this app, there is no charge. Don't worry. This app is installed for free, and after using it for a while, a payment window will appear. However, even if you pay, the payment will be processed as 0 won, and you can use it for free for 3 days. And you can cancel at any time. After 3 days, the monthly payment of 1,500 won is automatically charged. You can cancel your subscription in 'My Subscriptions' on the Play Store. If it is difficult to cancel the payment, please contact the Google Customer Center at 080-234-0051. Deleting the app does not cancel your subscription.