Company Vehicle Log Aggregator (Korea)
Turn thousands of trip rows across every company car into a business-use ratio and a deductible amount — entirely in your browser.
Covers passenger cars under the Korean business-use rules (업무용승용차). Light cars, 9-seaters and up, and vehicles used in a transport business are out of scope. This is a closing worksheet — your tax agent signs off on the filing.
Nothing loaded yet. Paste your log above, or load the sample data to see how it works. Nothing is uploaded — every row is parsed inside this browser tab.
Korean text looks garbled (�)? Switch the encoding to EUC-KR — Excel for Korean Windows saves CSV in CP949.
2. Which column is which?
Guessed from your header row. Map either both odometer columns or a single distance column — whichever your log has.
First 5 rows, exactly as parsed.
3. What does each purpose value mean?
Commuting counts as business use. Values we could not recognise are left as “Needs a choice” — we never assume personal use for you.
4. Annual cost per vehicle
Optional. Leave every field blank to get the business-use ratio only — we will not pass a blank off as ₩0.
Both the 15,000,000 KRW no-log allowance and the 8,000,000 KRW depreciation cap are pro-rated by months ÷ 12 when the fiscal year is shorter than a year (Corporate Tax Act §50-2).
Enter a whole number of months between 1 and 12.
A specified small corporation (부동산임대업 주업 등 특정법인) gets a 5,000,000 KRW no-log allowance and a 4,000,000 KRW depreciation cap instead of the usual 15/8 million (Corporate Tax Act Enforcement Decree §50-2).
Frequently asked questions
Do I really have to keep a vehicle log (업무용승용차 운행기록부)?
Only if it pays off. If a car's total related expenses for the year are 15,000,000 KRW or less, you may skip the log and the full amount is still deductible (차량 비용처리 1500만원 기준). Above that, no log means your deduction is capped at 15,000,000 KRW no matter how much you actually drove for work — so this tool always shows you both numbers side by side, and the gap is what writing the log is worth.
How is the business-use ratio calculated, and does commuting count?
업무사용비율 계산 = business driving distance ÷ total driving distance, per vehicle, over the whole fiscal year. Commuting counts as business use, so this tool adds commuting and general business kilometres together for the numerator. Rows whose purpose value we cannot recognise are never quietly filed as personal — they are held aside until you classify them, because guessing here would silently shrink your ratio.
What is the 8,000,000 KRW depreciation cap, and what happens to the excess?
Depreciation × business-use ratio is deductible only up to 8,000,000 KRW per vehicle per year. The excess is disallowed this year (업무용승용차 손금불산입) and carries over to later years. If your fiscal year is shorter than 12 months, both this cap and the 15,000,000 KRW threshold are pro-rated by months ÷ 12 (Corporate Tax Act §50-2) — set the month count and the tool re-prorates both. For leases and rentals, enter the depreciation-equivalent portion (rental fee × 70%; for a lease, the fee minus insurance, auto tax and maintenance) and put those other components in their own fields.
We never bought business-only auto insurance. Does the ratio still help?
No — and that is why this tool asks. Without 업무전용자동차보험, every related expense for that vehicle is disallowed in full, regardless of how good your ratio looks. The 50% transitional relief that applied in 2024–2025 has ended, so from fiscal 2026 corporations and double-entry sole proprietors are treated the same (it already applied to taxpayers subject to 성실신고확인 from 2024). Untick the insurance box for a car and the tool overwrites its deductible with ₩0 and tells you why, instead of showing you a comfortable number that the filing will not accept.
How is this different from a US IRS mileage calculator?
Completely different maths, which is why this is a company vehicle log calculator korea and says so in the name. The US lets you take a flat standard mileage rate per mile, or actual expenses × business percentage (IRS Pub. 463). Korea has no flat rate: you take actual related expenses × business-use ratio, then run them through the 15,000,000 KRW no-log threshold and the 8,000,000 KRW depreciation cap. Bolting both regimes into one screen would break the tool for both audiences, so a US edition is a separate service.