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.
An 84㎡ Korean apartment is marketed as 34 pyeong because that figure is the supply area, not the exclusive area — 84㎡ converts to just 25.4 pyeong. Apartments and officetels use different area bases, so identical numbers hide very different living space.
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.