{
  "site": "web-calculators",
  "toolId": "income-tax",
  "verifiedOn": "2026-07-11",
  "productSourcePaths": [
    "server/web-calculators/src/app/[locale]/tax/income-tax/IncomeTaxClient.tsx",
    "server/web-calculators/src/lib/finance/comprehensive-income-tax.ts",
    "server/web-calculators/src/lib/finance/__tests__/comprehensive-income-tax.test.ts"
  ],
  "fixtureSha256": "05ac0228c9fe46b89df78dc72454a15504e57b892dce237321ea134c1344819b",
  "productSourcesSha256": "a633cb1607b8810ce3800c7ee54636ca1306a52f98923e3a7edb30d39d8b72c9",
  "inputLimits": "Positive safe-integer taxable income in won",
  "outputFormat": "Income tax, local income tax, total tax, effective rate, and eight-bracket breakdown",
  "assertions": [
    "20M official-rate example",
    "all seven bracket boundaries at minus one, exact, and plus one",
    "breakdown sum and strict invalid rejection"
  ],
  "limitations": [
    "Estimate before deductions and tax credits",
    "Applies the 2023-and-later basic rate table reviewed on 2026-07-11"
  ],
  "verificationCommands": [
    "npm test -- src/lib/finance/__tests__/comprehensive-income-tax.test.ts",
    "node scripts/verify-finance-output.mjs"
  ],
  "fixture": {
    "taxableIncome": 20000000
  },
  "expected": {
    "incomeTax": 1740000,
    "localIncomeTax": 174000,
    "totalTax": 1914000
  },
  "officialSources": [
    ["nts-income-rates", "https://www.law.go.kr/LSW/lsLinkCommonInfo.do?ancYnChk=&chrClsCd=010202&lsJoLnkSeq=1019372661"],
    ["local-income-tax-law", "https://www.law.go.kr/법령/지방세법/제103조의13"]
  ]
}