Table 1 Changes in transfer income tax rate

Date		Division	Rate	Progressive deduction
2005.12.31	2007.01.01	~ 1,000 ten thousand won	9%
		1,000 ten thousand won～4,000 ten thousand won	18%	90
		4,000 ten thousand won～8,000 ten thousand won	27%	450
		8,000 ten thousand won ~	36%	1,170
2007.01.01	2008.01.01	~ 1,000 ten thousand won	9%
		1,000 ten thousand won～4,000 ten thousand won	18%	90
		4,000 ten thousand won～8,000 ten thousand won	27%	450
		8,000 ten thousand won ~	36%	1,170
2008.01.01	2009.01.01	~ 1,000 ten thousand won	9%
		1,000 ten thousand won～4,000 ten thousand won	18%	90
		4,000 ten thousand won～8,000 ten thousand won	27%	450
		8,000 ten thousand won ~	36%	1,170
2009.01.01	2010.01.01	~ 1,200 ten thousand won	6%
		1,200 ten thousand won～4,600 ten thousand won	16%	120
		4,600 ten thousand won～8,000 ten thousand won	25%	534
		8,000 ten thousand won ~	35%	1,414
2010.01.01	2011.01.01	~ 1,200 ten thousand won	6%
		1,200 ten thousand won～4,600 ten thousand won	15%	108
		4,600 ten thousand won～8,800 ten thousand won	24%	522
		8,800 ten thousand won ~	33%	1,490
2011.01.01	2012.01.01	~ 1,200 ten thousand won	6%
		1,200 ten thousand won～4,600 ten thousand won	15%	108
		4,600 ten thousand won～8,800 ten thousand won	24%	522
		8,800 ten thousand won ~	35%	1,490
2012.01.01	2013.01.01	~ 1,200 ten thousand won	6%
		1,200 ten thousand won～4,600 ten thousand won	15%	108
		4,600 ten thousand won～8,800 ten thousand won	24%	522
		8,800 ten thousand won~3 hundred million won	35%	1490
		3hundred million won ~	38%	2,390
2013.01.01	2014.01.01	~ 1,200 ten thousand won	6%
		1,200 ten thousand won～4,600 ten thousand won	15%	108
		4,600 ten thousand won～8,800 ten thousand won	24%	522
		8,800 ten thousand won~3 hundred million won	35%	1490
		3 hundred million won ~	38%	2,390