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Bomgichul Tax Accountant is a dedicated learning app that allows you to solve past National Tax Accountant Qualification Exam questions by question.

■ Information Source Guide

This app is a private learning app that organizes past questions from the National Tax Accountant Qualification Exam and related laws for study purposes. The sources of the public information covered in this app are as follows:

· Tax Accountant Exam Subject Information — Human Resources Development Service of Korea (HRD Korea) Q-Net

https://www.q-net.or.kr/crf005.do?id=crf00503&jmCd=0790

· Tax Accountant Past Exam Questions & Answers Original Text — Human Resources Development Service of Korea (HRD Korea) Q-Net

https://www.q-net.or.kr/cst003.do?gId=41&gSite=Q&id=cst00301

· Related Laws and Regulations, such as Tax Law and Civil Law — National Law Information Center, Ministry of Government Legislation

https://www.law.go.kr

Please be sure to check official information, such as exam schedules, eligibility requirements, and final answers, on the websites of the agencies mentioned above.

In the event of discrepancies between the content of this app and official announcements, the official announcements shall prevail.

■ Disclaimer

This app is not a government agency and does not represent any government agency.

There is no partnership, sponsorship, or approval relationship with any public institution, including the Human Resources Development Service of Korea, the Ministry of Government Legislation, or the National Tax Service. This app does not provide government services and has no authority regarding the registration, examination, or pass/fail status of the qualification exam.

The explanations and summaries are for study reference only and do not constitute official authoritative interpretations.

This app contains past exam questions for the six subjects of the first stage of the Certified Tax Accountant (CTA) National Qualification Examination.

It includes Public Finance, Introduction to Tax Law, Introduction to Accounting, and the elective subjects Commercial Law (Company), Civil Law (General Provisions), and Administrative Litigation Law, covering the 54th (2017) and exams from the 58th (2021) through the 63rd (2026) sessions, totaling 1,680 questions.

Past exam questions for the four subjects of the second stage (Accounting Parts 1 & 2, Tax Law Parts 1 & 2) are also included.

■ Solve problems using passages, not questions

Instead of selecting an entire multiple-choice question, you evaluate each option individually using O or X. 1,680 questions become 8,400 passages, and the details of which answer choice was incorrect remain intact.

■ Explanations are provided for all 8,400 passages.

For each answer choice, I have explained why it is correct or incorrect. For calculation questions, I have guided you through the solution process.

I compared the statutes with the original texts from the National Law Information Center and read the versions that were in effect on the day the exam was taken. This is because if past exam questions were tested using current statutes, perfectly valid passages would be deemed incorrect.

Afterward, I separately noted [Amendment] where the law had changed.

For case law, I did not merely match the case numbers but read the rulings to verify if the issues were correct.

Clicking on the cited statute leads to the original text from the National Law Information Center.

■ 1,680 Easy Explanations — Solve the same questions again from the beginning

If the explanations for answer choices answer "Why this is wrong," the easy explanations answer "How to solve this type of question." Write the rule or answer on the first line, and solve the problem in the order of Formula → Substitution → Result.

Place confusing pairs side by side for comparison.

Diagrams have been included for calculation questions. Journal entries and tax adjustments are illustrated using T-maps with debits and credits placed side by side, while cost flow and tax calculations are shown using flow maps that follow the steps. The specific errors that lead to incorrect answers are highlighted separately in red boxes.

■ 2nd Round Past Questions — Answers Not Pre-written

The Certified Public Tax Accountant (CTA) 2nd Round exam does not disclose finalized answers. Therefore, we have not included pre-written answers. Instead, we have included 128 past 2nd Round questions from the 56th (2019) to the 63rd (2026) rounds exactly as they are, and we provide example answers for each question on the spot.

For Tax Law, we provide example answers and warnings regarding deductions in the order of Grading Issues → Relevant Legal Principles → Application to the Case → Conclusion, while for Accounting, we show the calculation basis and the answer. The content is tailored to the amount of material you can actually use in a 90-minute, 100-point exam setting. You can also pass the same question to an external AI service to ask questions and paste the received answers into the app.

■ Instant AI Concepts

For each column in the subject outline, the AI ​​summarizes the concept on the spot.

You can rewrite using the past exam passages assigned to that column as material, and ask further questions if you have any additional inquiries.

■ Pocket Study — Continue on the Go

Pocket OX allows you to flip through past exam passages line by line, recalling keywords as you go. It contains 6,159 sentences across six subjects from the first round. Pocket Audio allows you to listen without looking at the screen.

■ Other

· Progress is organized into two paths: by year and by table of contents.

· Incorrect answers accumulate in the error notebook and are reviewed again during today's study.

· In Exam Mode, you solve problems just like a real exam by selecting only the answer choices, without O or X.

· You can select the font, font size, and study screen background.

· Dark Mode

The questions are past exam questions from the Certified Public Tax Accountant National Qualification Examination released by the Human Resources Development Service of Korea.