1. Transfer fee 2% calculated from the appraised value.
2.Personal income tax Calculated according to the number of years acquired by not exceeding 2.5% of the appraised value
3.(In the case of acquisition more than 5 years) Stamp duty 0.5% calculated from the higher price. between cost price and appraised value
4. (In the case of acquisition not more than 5 years) Specific business tax 3.3% calculated from the higher price. between cost price and appraised value

*** In case of juristic person ***
1. 2% fee, calculated from the appraised value
2. 1% corporate income tax, calculated from the high price between the selling price and the appraised value
3. Specific business tax of 3.3 percent, calculated from the high price. between the selling price and the appraised value
**Sales juristic person Must pay specific business tax on every business. According to the Revenue Code**