This problem set is a test preparation book consisting of 300 questions, systematically organized to cover the scope of the Corporate Tax Law Proficiency Test Level 2. It is structured to allow for step-by-step learning, from theoretical problems to calculation problems and comprehensive problems. It can be used for a final review in the crucial period before the exam, as well as for checking your skills and reinforcing weak areas. ⸻ ■Structure of this book ・Determination of closely-held companies and executive compensation ・Non-deductibility of entertainment expenses, etc. ・Deductible limit for donations ・Treatment of taxes and public charges ・Depreciation and fixed assets ・Compressed accounting system ・Carryforward and deduction of net operating losses ・Bad debt losses and provision for bad debts ・Non-taxable income from dividend receipts, etc. ・Valuation of securities ・Retained earnings tax ・Comprehensive corporate tax calculation problems (300 questions in total) The structure is designed to deepen understanding through the flow of basic theory → tax calculation → comprehensive practice. ⸻ ■Features ・Covers the entire scope of the Corporate Tax Law Proficiency Test Level 2 ・Organizes important topics such as executive compensation, entertainment expenses, and donations ・Strengthens understanding of tax adjustments (Schedule 4) ・Develops practical skills through calculation and comprehensive problems ・Systematic structure that makes it easy to study independently