For the first stage of the Certified Tax Accountant exam, reviewing necessary content in a timely manner is more important than solving a large number of problems.
Prepare for four subjects—Public Finance, Introduction to Tax Law, Introduction to Accounting, and Commercial Law—all in one app. It includes self-produced questions and detailed explanations for each subject, and FSRS calculates the next review time based on your memory status for each question.
[Key Features]
Self-produced Questions and Detailed Explanations
We provide study questions tailored to the scope of the first stage exam as defined by the Enforcement Decree of the Certified Tax Accountant Act and the five-option multiple-choice format. You can review key concepts and the rationale for judgment together, rather than just checking the correct answers.
Analysis of Question Frequency
We have categorized publicly available exam questions by subject and chapter to determine which chapters appear most frequently. For Introduction to Tax Law, the Income Tax Act and Corporate Tax Act have a high weight, while the Act on the Punishment of Tax Offenses has a low weight. Use this as a standard to decide where to spend your limited time.
FSRS Smart Review
It widens the intervals between questions you remember well and shows you frequently missed questions again sooner. You can study at the point when your memory starts to fade, without having to manually select the questions to review today.
**Study by Subject**
Study Public Finance, Introduction to Tax Law, Introduction to Accounting, and Commercial Law by dividing them into subjects and chapters. You can select and focus on questions you haven't solved yet and your weak chapters.
**Mock Exams**
Practice with the actual exam format, solving 160 questions within 160 minutes. You can check your results against the passing criteria of an overall average of 60 points or higher and at least 40 points in each subject.
**Preparation for Failing Grades**
For the first stage of the Certified Tax Accountant exam, failing any single subject results in disqualification regardless of the average score. The system displays the correct answer rate for each subject separately, allowing you to identify the risk zones for failing in advance.
**Incorrect Answer Notes and Weakness Analysis**
It automatically collects incorrect questions and displays the correct answer rate by chapter. You can identify your weak areas and immediately proceed to studying the corresponding chapters.
**Learning Records**
Check your daily problem count, correct answer rate, and consecutive study days. You can manage the amount of study accumulated during your commute and spare time at a glance.
Offline Study
You can solve problems even without an internet connection. You can maintain your study flow even while on the go.
Device Synchronization
Once you log in, you can continue viewing the same study records across multiple devices.
[Content Guide]
All questions are study content created in-house based on the exam scope and format. We do not restore or transfer publicly available questions from specific exam sessions.
The study scope for Introduction to Tax Law covers the seven laws specified in the Annex to the Enforcement Decree of the Certified Tax Accountant Act: the Framework Act on National Taxes, the National Tax Collection Act, the Act on Punishment of Tax Crimes, the Income Tax Act, the Corporate Tax Act, the Value Added Tax Act, and the Act on International Tax Adjustment.
This app is an independent private study tool to assist with the first stage of the Certified Tax Accountant exam and is not affiliated with or representative of the National Tax Service, the Human Resources Development Service of Korea, or any other public institution. Please verify the exam schedule and regulations based on the official announcements from the implementing agencies as the final standard.
[Usage Options]
You can select the method that best suits your study plan from monthly, 3-month, and lifetime usage options. Actual payment terms can be checked on the in-app payment screen in the store.
[Terms of Use]
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(c) 2026 DAYLAB, contact@daylab.dev
[Content Source and Non-Governmental Information]
This app is an independent private learning tool designed to assist with studying for the Certified Tax Accountant (CTA) Level 1 exam. It has no partnership, sponsorship, or approval relationship with government or public institutions such as the National Tax Service, the Ministry of Economy and Finance, or the Human Resources Development Service of Korea, and does not represent any of these organizations. It does not act as an agent for government agencies or political organizations, nor does it guarantee passing the exam. Please check the latest announcements from the administering agencies below for the exam schedule and detailed criteria.
Official Exam Schedule, Registration, and Subject Information: https://www.q-net.or.kr/
Repeatedly study your subject-specific weaknesses with the Tax Accountant Round 1 Mock Exam and FSRS Smart Review.