Korea Listed Stock Gift Valuation and Regift Timing Calculator

Compare Korean 2026 KOSPI/KOSDAQ gift-date alternatives from daily closes over two months before and after each base date. Review the 20% shareholder premium and exceptions, ten-year deductions and assessed-tax credits, actual return deadlines and a new forward gift without treating future prices as final.

Korean 2026 KOSPI/KOSDAQ single-stock comparison. Future prices are assumptions. Suspensions, designated issues, capital changes, mergers and splits need separate valuation. Foreign/unlisted shares, nonresidents, debt-bearing gifts and marriage/childbirth special deductions are outside scope.

1. Stock and gift-date alternatives

Use the actual transfer date. For public holidays and Saturdays, verify the preceding-day basis under Article 63 and edit the valuation base date. Changing the gift date resets its base to the same date.

2. Daily published closes

Fictional sample: weekday prices do not follow the actual exchange holiday calendar. Replace them with the stock’s real published closes.

Example: 2026-01-15,50000 or 2026-01-15,"50,000". Use YYYY-MM-DD and an optional date,close header. Omit closed days without a published quote; include published quotes even without trading volume. Missing values are not interpolated.

3. Premium, deduction and prior gifts

The mid-sized exception requires prior three-year average sales below KRW 500 billion. Record original prior taxable bases and assessed tax even when prior gift value is below KRW 10 million. Such gifts are excluded initially but enter B aggregation when prior value plus A reaches the threshold. Include deduction use from other donors separately. Assessed tax differs from tax actually paid. Grandchild gifts with prior aggregated gifts require separate review.

4. Actual return followed by a new gift

Calendar filing base date: 2026-04-30 · Three months from next day (before holiday adjustments): 2026-07-31
Verify holiday adjustments and extensions for both actual deadlines. B is a new gift to the same recipient after the return. Article 4’s “gift again” describes the reverse transfer to the original donor; it does not exempt the new forward gift.

A original gift / alternative

Prices or base unverified · provisional

Gift date: 2026-01-15
Valuation window: 2025-11-15 ~ 2026-03-15
85 published closes · future inputs 0

Mean of entered closes
50,000 KRW
Largest-shareholder premium
0%
Total gift valuation
500,000,000 KRW
Deduction on this gift
50,000,000 KRW
Aggregate taxable base
450,000,000 KRW
Base assessed tax
80,000,000 KRW
Generation-skip surcharge
0 KRW
Prior assessed-tax credit
0 KRW
Filing credit
2,400,000 KRW
Estimated tax payable
77,600,000 KRW
Show closes in this valuation window
A original gift / alternative closes used in valuation
DateClose (KRW)Type
2025-11-1750,000Entered close
2025-11-1850,000Entered close
2025-11-1950,000Entered close
2025-11-2050,000Entered close
2025-11-2150,000Entered close
2025-11-2450,000Entered close
2025-11-2550,000Entered close
2025-11-2650,000Entered close
2025-11-2750,000Entered close
2025-11-2850,000Entered close
2025-12-0150,000Entered close
2025-12-0250,000Entered close
2025-12-0350,000Entered close
2025-12-0450,000Entered close
2025-12-0550,000Entered close
2025-12-0850,000Entered close
2025-12-0950,000Entered close
2025-12-1050,000Entered close
2025-12-1150,000Entered close
2025-12-1250,000Entered close
2025-12-1550,000Entered close
2025-12-1650,000Entered close
2025-12-1750,000Entered close
2025-12-1850,000Entered close
2025-12-1950,000Entered close
2025-12-2250,000Entered close
2025-12-2350,000Entered close
2025-12-2450,000Entered close
2025-12-2550,000Entered close
2025-12-2650,000Entered close
2025-12-2950,000Entered close
2025-12-3050,000Entered close
2025-12-3150,000Entered close
2026-01-0150,000Entered close
2026-01-0250,000Entered close
2026-01-0550,000Entered close
2026-01-0650,000Entered close
2026-01-0750,000Entered close
2026-01-0850,000Entered close
2026-01-0950,000Entered close
2026-01-1250,000Entered close
2026-01-1350,000Entered close
2026-01-1450,000Entered close
2026-01-1550,000Entered close
2026-01-1650,000Entered close
2026-01-1950,000Entered close
2026-01-2050,000Entered close
2026-01-2150,000Entered close
2026-01-2250,000Entered close
2026-01-2350,000Entered close
2026-01-2650,000Entered close
2026-01-2750,000Entered close
2026-01-2850,000Entered close
2026-01-2950,000Entered close
2026-01-3050,000Entered close
2026-02-0250,000Entered close
2026-02-0350,000Entered close
2026-02-0450,000Entered close
2026-02-0550,000Entered close
2026-02-0650,000Entered close
2026-02-0950,000Entered close
2026-02-1050,000Entered close
2026-02-1150,000Entered close
2026-02-1250,000Entered close
2026-02-1350,000Entered close
2026-02-1650,000Entered close
2026-02-1750,000Entered close
2026-02-1850,000Entered close
2026-02-1950,000Entered close
2026-02-2050,000Entered close
2026-02-2350,000Entered close
2026-02-2450,000Entered close
2026-02-2550,000Entered close
2026-02-2650,000Entered close
2026-02-2750,000Entered close
2026-03-0250,000Entered close
2026-03-0350,000Entered close
2026-03-0450,000Entered close
2026-03-0550,000Entered close
2026-03-0650,000Entered close
2026-03-0950,000Entered close
2026-03-1050,000Entered close
2026-03-1150,000Entered close
2026-03-1250,000Entered close
2026-03-1350,000Entered close

B independent alternative

Prices or base unverified · provisional

Gift date: 2026-05-15
Valuation window: 2026-03-15 ~ 2026-07-15
88 published closes · future inputs 0

Mean of entered closes
40,000 KRW
Largest-shareholder premium
0%
Total gift valuation
400,000,000 KRW
Deduction on this gift
50,000,000 KRW
Aggregate taxable base
350,000,000 KRW
Base assessed tax
60,000,000 KRW
Generation-skip surcharge
0 KRW
Prior assessed-tax credit
0 KRW
Filing credit
1,800,000 KRW
Estimated tax payable
58,200,000 KRW
Show closes in this valuation window
B independent alternative closes used in valuation
DateClose (KRW)Type
2026-03-1640,000Entered close
2026-03-1740,000Entered close
2026-03-1840,000Entered close
2026-03-1940,000Entered close
2026-03-2040,000Entered close
2026-03-2340,000Entered close
2026-03-2440,000Entered close
2026-03-2540,000Entered close
2026-03-2640,000Entered close
2026-03-2740,000Entered close
2026-03-3040,000Entered close
2026-03-3140,000Entered close
2026-04-0140,000Entered close
2026-04-0240,000Entered close
2026-04-0340,000Entered close
2026-04-0640,000Entered close
2026-04-0740,000Entered close
2026-04-0840,000Entered close
2026-04-0940,000Entered close
2026-04-1040,000Entered close
2026-04-1340,000Entered close
2026-04-1440,000Entered close
2026-04-1540,000Entered close
2026-04-1640,000Entered close
2026-04-1740,000Entered close
2026-04-2040,000Entered close
2026-04-2140,000Entered close
2026-04-2240,000Entered close
2026-04-2340,000Entered close
2026-04-2440,000Entered close
2026-04-2740,000Entered close
2026-04-2840,000Entered close
2026-04-2940,000Entered close
2026-04-3040,000Entered close
2026-05-0140,000Entered close
2026-05-0440,000Entered close
2026-05-0540,000Entered close
2026-05-0640,000Entered close
2026-05-0740,000Entered close
2026-05-0840,000Entered close
2026-05-1140,000Entered close
2026-05-1240,000Entered close
2026-05-1340,000Entered close
2026-05-1440,000Entered close
2026-05-1540,000Entered close
2026-05-1840,000Entered close
2026-05-1940,000Entered close
2026-05-2040,000Entered close
2026-05-2140,000Entered close
2026-05-2240,000Entered close
2026-05-2540,000Entered close
2026-05-2640,000Entered close
2026-05-2740,000Entered close
2026-05-2840,000Entered close
2026-05-2940,000Entered close
2026-06-0140,000Entered close
2026-06-0240,000Entered close
2026-06-0340,000Entered close
2026-06-0440,000Entered close
2026-06-0540,000Entered close
2026-06-0840,000Entered close
2026-06-0940,000Entered close
2026-06-1040,000Entered close
2026-06-1140,000Entered close
2026-06-1240,000Entered close
2026-06-1540,000Entered close
2026-06-1640,000Entered close
2026-06-1740,000Entered close
2026-06-1840,000Entered close
2026-06-1940,000Entered close
2026-06-2240,000Entered close
2026-06-2340,000Entered close
2026-06-2440,000Entered close
2026-06-2540,000Entered close
2026-06-2640,000Entered close
2026-06-2940,000Entered close
2026-06-3040,000Entered close
2026-07-0140,000Entered close
2026-07-0240,000Entered close
2026-07-0340,000Entered close
2026-07-0640,000Entered close
2026-07-0740,000Entered close
2026-07-0840,000Entered close
2026-07-0940,000Entered close
2026-07-1040,000Entered close
2026-07-1340,000Entered close
2026-07-1440,000Entered close
2026-07-1540,000Entered close

Total after return and new gift

Verify actual filing/extra deadline and full agreed return

New B gift tax payable

Pending review

Original + new gift total

Pending review

Saving versus keeping A (negative = increase)

Pending review

Independent B can differ from the new B after return. A late return carries A’s base, used deduction and assessed tax into B. Totals are withheld if B is on/before return, valuation is unverified or future-based, or grandchild aggregation, expired relief or an assessed early return needs review. Special deductions, penalties, transaction/advice fees and final payment rounding are excluded.

Next: take the worksheet, transfer records, published prices, base dates, deduction history and assessment status to a Korean tax adviser, confirm the actual transfers with your broker, then file.

Related calculators

Compare a Korean stock gift by date and valuation

This calculator applies South Korean 2026 rules to one ordinary KOSPI or KOSDAQ stock gifted by an individual to a Korean resident. All monetary inputs and results are KRW. A broker’s account value on the transfer date is not necessarily the gift value used for tax.

Daily closing-price data produce two independent date alternatives, A and B. A separate calculation follows an actual return of the original A gift to the donor and a new forward gift to the same recipient on B. Keeping these two comparisons separate matters: an independent B can still use a deduction that a late-return sequence has already consumed.

Who can use the worksheet?

Parents planning a transfer, families considering a return after a price decline, and owners reviewing the largest-shareholder premium can organize their evidence before speaking with a Korean tax adviser. The output supports the date decision, published-price review and next transfer/filing steps; it does not predict prices or guarantee a tax saving.

Two months before and two months after

Inheritance Tax and Gift Tax Act Article 63(1)(1)(a) uses the arithmetic mean of published daily exchange final prices for the two months before and after the valuation base date. Include a published price even if there was no trading volume. Neither volume weighting nor average purchase cost replaces this rule.

Window and formula

The supported ordinary window includes both endpoints, from base date minus two calendar months to base date plus two calendar months. If a target month lacks the day number, use that month’s last day. Mean close = sum of included published closes / number of included closes. Total valuation = mean close × shares × premium multiplier.

Transfer date versus base date

The gift date is the actual transfer date and drives the filing deadline. Article 63 refers to a preceding-day basis for a public holiday or Saturday. Verify the applicable base against exchange records and edit the separate valuation-base field. Changing a gift date resets its base to the same date and clears the relevant verification.

The tool does not fetch an exchange holiday calendar or fill missing days with the previous price. Verify every published close in each window and confirm A and B separately. A missing verification produces a provisional result. A future-dated price, or a window that has not ended as of your chosen date, produces a scenario rather than a final historical valuation.

Largest-shareholder 20% premium and exceptions

Act Article 63(3) adds 20% to the basic value of qualifying largest-shareholder-group shares. A KRW 50,000 mean becomes KRW 60,000 per share. This valuation test is distinct from the major-shareholder test used for stock capital gains tax.

Evidence needed before selecting an exception

  • Confirm statutory SME classification under Decree Article 53(6).
  • For a statutory mid-sized company, verify average sales for the previous three tax or fiscal periods below KRW 500 billion.
  • Annualize sales in periods shorter than one year as required by Article 53(7).
  • Select another Article 53(8) exception, such as qualifying continuous losses, only after confirming its specific facts and evidence.

KRW 499,999,999,999 and KRW 500,000,000,000 lie on opposite sides of the sales boundary. Low sales alone do not turn an ordinary company into a qualifying mid-sized company. The calculator does not establish corporate classification or group ownership; recheck them for each base date. The comparison assumes the same corporate exception, recipient age category and historical aggregation/deduction scope at both dates. If any of these change between A and B, calculate each date separately with its own evidence.

Deductions, ten-year history and progressive tax

The ordinary resident relationship deductions are KRW 600 million from a spouse; KRW 50 million for an adult receiving from an ancestor and KRW 20 million for a minor; KRW 50 million from a descendant; and KRW 10 million from qualifying other relatives. Article 53’s latter group covers blood relatives within four degrees and relatives by marriage within three. Subtract deduction already used over the relevant ten-year period.

Use verified historical fields

Prior gift value is the same-donor ten-year value total, including gifts whose taxable base was zero because of a deduction. Such gifts still count toward the aggregation-value threshold. Record the original taxable bases after prior deductions and assessed tax for the same-donor group, including gifts whose prior value total is below KRW 10 million. These are initially excluded from aggregation; if earlier value plus A reaches the threshold, those earlier taxable bases and assessed tax enter new B aggregation. Same-donor gifts over ten years aggregate when their combined value reaches KRW 10 million; an ancestor donor’s spouse belongs to that same-donor group. Deduction use by other donors can still affect the relationship balance. Do not deduct the same historical allowance again. Prior assessed tax means the tax before filing credit, rather than the final amount actually paid.

The calculator adds the new value after its remaining deduction to the verified prior taxable base. Progressive brackets are 10% through KRW 100 million, 20% through KRW 500 million, 30% through KRW 1 billion, 40% through KRW 3 billion, and 50% above that. Corresponding quick deductions are KRW 0, 10 million, 60 million, 160 million and 460 million.

Article 58 limits prior assessed-tax credit to aggregate assessed tax × prior taxable base / total taxable base. The eligible prior assessed amount is credited only up to that limit. Under the timely-filing assumption, Article 69 provides a 3% filing credit after applicable assessed-tax credits and the supported surcharge.

For a descendant who is not the donor’s child, Article 57 normally adds 30% to assessed tax. A minor grandchild’s gift value above KRW 2 billion uses 40%; exactly KRW 2 billion does not cross that threshold. Select the deceased-nearest-descendant exception only when legally verified. This tool supports a new standalone grandchild gift, and withholds generation-skipping tax when prior aggregated gifts or a late-return/new-grandchild sequence require a more complex assessment.

Distinguish return, gift back and a new forward gift

Agreed return by the filing deadline

For original gifted property other than money, Article 4(4) provides a never-gifted treatment when the property is returned by agreement by the filing deadline, before assessment of the tax base and tax. Once the actual full return and deadline are verified, the worksheet assumes A is canceled and uses B’s independent tax for the new forward gift. An agreement document alone does not establish completion of the account transfer.

Return within three months after that deadline

The reverse transfer to the original donor may be exempt, while A remains a taxable gift. A later B to the same recipient carries forward A’s base, consumed deduction and assessed-tax credit, subject to aggregation. Adding independent A and B taxes would risk using the same deduction twice.

Expired window or assessed early return

After the extra window, reverse-transfer tax needs the original donor’s own relationship deductions and history. An assessment before an early return also prevents automatic cancellation treatment. The calculator reports these states and withholds total tax and saving. Civil-law cancellation and tax-law relief need separate consideration.

The ordinary filing calendar date is three months from the gift month’s end. A gift on 2026-01-15 has a calendar base deadline of 2026-04-30. If that is the verified actual deadline, the extra period begins at midnight on May 1 and ends on 2026-07-31 under Framework Act Article 4 and Civil Act Articles 157, 159 and 160. Do not lose the final month-end day. Verify both the actual filing deadline and the extra-window end, including any applicable holiday treatment. B must be after completion of the return; same-day ordering is withheld.

Step-by-step use and CSV preparation

  1. Enter the stock memo, share count and A/B gift dates. Verify separate valuation bases when holiday treatment matters.
  2. Paste or import two-column date,close CSV covering both windows. Quote comma-separated prices and remove duplicate dates.
  3. Enter the price as-of date, verify each window’s completeness and review any future assumptions. Mark special-stock conditions to withhold ordinary valuation.
  4. Confirm ownership premium, corporate exception, relationship, deduction use and previous gift data. Select timely filing or a verified deceased-descendant exception as applicable.
  5. Enter the completed return date and verified actual filing deadline and extra-window end. Confirm full return by agreement and whether tax assessment preceded it.
  6. Expand each window’s closes, save or print the inputs and results, then verify the actual transfers and filing with your adviser and broker.

Dates use YYYY-MM-DD and the optional header is date,close. Acceptable prices are positive, up to KRW 10 million, with up to two decimals; share counts are integers from 1 through 10 million. Import files up to 200KB and at most 3,000 rows. Omit closed days without published quotes, rather than inserting zero. Reset loads fictional weekday data that do not follow actual exchange holidays and must be replaced before real tax planning.

Worked examples: KRW 500 million versus KRW 400 million

A: mean close KRW 50,000

10,000 shares × KRW 50,000 = KRW 500,000,000. For an adult child with no previous gifts, deduct KRW 50,000,000 to obtain KRW 450,000,000 taxable base. Applying 20% less KRW 10,000,000 gives KRW 80,000,000 assessed tax. The 3% filing credit produces KRW 77,600,000 estimated payable.

B: mean close KRW 40,000

10,000 shares × KRW 40,000 = KRW 400,000,000. The independent alternative has KRW 350,000,000 taxable base and KRW 60,000,000 assessed tax. After the 3% credit, payable is KRW 58,200,000. A legally qualifying early return of A followed by B would save KRW 19,400,000 under these assumptions.

If A is subject to the largest-shareholder premium with no exception, valuation rises to KRW 600,000,000. A KRW 550,000,000 base uses 30% less KRW 60,000,000; after the filing credit, payable is KRW 101,850,000.

Separately, for the ordinary adult-child example without that premium, returning A in the extra three-month window leaves A taxable. New B’s aggregate base becomes KRW 850,000,000. Original A plus new B tax totals KRW 189,150,000; saving versus keeping A is negative KRW 111,550,000. A lower new price alone therefore does not establish a better overall sequence. Real future prices and legal facts can change every result.

Practical scenarios and evidence tips

Before making a gift

Keep shares and deduction history constant while comparing candidate windows. Change future assumptions to reflect optimistic, central and declining scenarios, retaining the future-price label on the saved report. Sharing the entered closes lets the family and adviser examine the same assumptions.

After a gift and a price decline

Collect the original transfer record, return, assessment status and tax filing. Distinguish the agreement date from the completed reverse transfer and check broker processing time. Discuss amendment/refund procedures for already-paid tax and the new gift’s separate filing schedule.

Check whether chart-adjusted prices match the legally published final prices. Splits and capital changes can alter the statutory valuation period. Returning cash instead of the original stock, selling some shares before return, or returning only part falls outside the full-original-property assumption.

Scope and interpretation limits

This is a Korean resident’s ordinary listed-stock planning comparison under verified 2026 rules. Unlisted or foreign shares, suspended/designated issues, business succession, debt-bearing gifts, marriage/childbirth additional deductions, nonresidents, partial returns, installment arrangements and penalties require separate review. Recheck exceptions and deductions at each valuation date; future amendments are not applied automatically.

Intermediate averages and tax calculations retain fractions; the display rounds to whole KRW. Official final payment rounding, refunds of already-paid tax, transfer fees and professional costs are excluded. Repeated artificial transfers or transactions without actual ownership movement require legal and tax review.

Frequently asked questions

Can I use only the closing price on the gift date?

Ordinary KOSPI/KOSDAQ shares use the average of published daily exchange final prices over the two months before and after the valuation base date. A single-day close can differ substantially. Suspensions, designated issues and corporate actions require a different review.

Is a result final before the following two months have elapsed?

No. Prices dated after the as-of date are assumptions, and a period whose end is still in the future is a scenario. Past prices alone do not complete that valuation window. The combined return-and-new-gift total is withheld until both windows use complete verified historical inputs.

Does every mid-sized company qualify for the premium exception?

The company must satisfy the statutory classification, and its prior three-period average sales must be below KRW 500 billion. Exactly KRW 500 billion does not qualify under this sales test. Annualize sales for periods shorter than a year as required and verify other exceptions independently.

Does returning shares before the filing deadline automatically refund tax?

The original-property return by agreement and the absence of a prior assessment need verification. Even when the original gift is treated as never having occurred, amending a filed return and obtaining a refund are separate procedures. This worksheet does not certify a refund or completion of a transfer.

Is every gift made within the extra three months exempt?

Article 4(4) describes a return or gift back from the recipient to the original donor. It does not exempt the subsequent forward gift from that donor to the original recipient. After the filing deadline, the original gift tax can remain due.

How do earlier gifts and gifts from the other parent affect the result?

Tax aggregation and deduction use have different boundaries. Aggregate same-donor gifts within ten years when their combined value reaches KRW 10 million; the spouse of an ancestor donor is included in the same-donor rule. Other donors may also affect the relationship deduction balance. Enter verified prior taxable base, assessed tax and deduction use separately.

Are gifts to grandchildren taxed like gifts to children?

Normally a 30% assessed-tax surcharge applies to a descendant who is not the donor’s child. For a minor grandchild receiving more than KRW 2 billion, the surcharge is 40%. A statutory deceased-nearest-descendant exception may apply. This tool withholds tax for generation-skipping gifts involving earlier aggregated gifts.

Can I return only some shares or gift them again on the same day?

The combined total requires a verified full agreed return of the original shares. Partial returns cannot be modeled by simply multiplying tax by a returned percentage. A new gift on or before the return date leaves the transaction order unresolved, so the total is withheld.

Official sources and verification dates

Verified directly through the National Law Information OPEN API on 2026-10-05. Act MST276123 is the current 2026-01-02 compilation; the relevant article texts were verified in their 2025-10-01 effective version. Decree MST290845 is effective 2026-10-01. Framework Act MST289999 is effective 2026-10-02; Civil Act MST284415 is effective 2026-03-17.

Future maintenance must recheck the law for the transfer date, exchange published prices, company exceptions, relationship deductions, actual filing deadlines and assessment status.

Save the price worksheet and verify the actual schedule

Review the used closes and bring the saved worksheet to your Korean tax adviser. For return costs and correction procedures, see the gift cancellation and reversal cost calculator. For unlisted shares, use the unlisted stock supplementary valuation calculator. Confirm the actual transfer and filing schedule with the adviser and broker.