How to use this tool
- Choose whether your amount excludes or already includes VAT.
- Enter whole KRW, then check the rate and rounding rule.
- Verify that supply value plus tax reconciles with the transaction total.
Separate 10% VAT from KRW 110,000
- Input and settings
- Tax-inclusive KRW 110,000 at 10%
- Result
- Supply value KRW 100,000; VAT KRW 10,000
The supply value is obtained by dividing the total by 1.1, rather than taking 10% of the total.
Splitting a tax-inclusive total
Adding 10% VAT makes the total 110% of supply value. For an inclusive amount, divide by 1.1 to obtain supply value and use the remaining difference as VAT, keeping the transaction reconciled.
Choose nearest-won or downward rounding to match the transaction’s documentation convention. Rounding a single total can differ from rounding individual invoice lines.
A transaction split is not a tax return
The tool models standard 10% VAT or performs 0% arithmetic. It does not determine legal eligibility for zero-rating or exemption; selecting 0% does not decide filing obligations.
Tax payable requires a separate computation of output tax less eligible input credits and other adjustments. Simplified-taxpayer industry percentages, exempt purchases and return-level credits are not included in this transaction split.
Common questions
Isn’t 10% of a KRW 110,000 total KRW 11,000?
That uses a total already containing tax as the denominator. VAT is 10% of the pretax supply value, so KRW 110,000 contains KRW 10,000 VAT on KRW 100,000 of supply.