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We opened the provisions themselves. The 3.3% turns out to be 3% x 1.1, and the 8.8% takes three provisions multiplied together.

Refunds peak at ₩500,791 on ₩43.18M of income, then shrink. Above ₩62.26M you owe money instead.

We recomputed the tax office's published worked example and matched it to the won. Plus what really counts toward the 15-million-won pension line.