On a 1bn-won home with a 400m jeonse deposit, 600m is gift-taxed and 400m capital-gains-taxed. Without the multi-home surcharge it saves 45.75m won; with it, it costs 38.71m more.
Acquiring a completed home through an ipjugwon (redevelopment membership right) carries a flat 2.8% acquisition tax regardless of how many homes you own. The same home via a bunyangkwon can reach 8%.
Acquisition tax on a home runs 1% up to 600 million won and 3% above 900 million. In between it is a straight line, not a step — 1.67% at 700 million, before local education tax and the first-home deduction.
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.
Held past two years, a bunyanggwon (presale right) is taxed at a flat 60% while an ipjugwon (redevelopment member's right) drops to the 6-45% basic rates. On a 200 million won gain that is a 70 million won gap. Here is the full comparison.
Korea's acquisition tax (chwideukse) hinges first on how many homes your household will own after the purchase, not how many you own now. One home: 1–3%; a second in a regulated zone or a third elsewhere: 8%; above that: 12%.
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.