Whether an officetel counts toward your housing tally depends on which tax is asking. Acquisition tax counts only units bought after August 12, 2020; capital gains tax counts any unit actually lived in; housing subscription counts none of them.
The answer depends on the tax type. For subscription purposes it is not included; for acquisition tax, units acquired after August 12, 2020 are included; for capital gains tax, actual use determines the count.
After the capital gains tax surcharge took effect in May, Seoul apartment transactions in June dropped sharply. With tax reform and a crackdown on speculation converging, end-users need to rebuild their framework for evaluating taxes — in the right order.