Was ist Acquisition tax (취득세)?

Acquisition tax (취득세) is charged once, when you acquire property. For a single home the base rate is 1% up to ₩600M, sliding 1–3% between ₩600–900M, and 3% above ₩900M, plus small local-education and (for homes over 85㎡) rural-development surtaxes — a combined ~1.1% / 3.3% / 3.5%. Since 2011 it also covers what used to be a separate registration tax.

Acquisition tax is usually the largest transaction cost when buying. Multiple-home buyers and certain regulated areas pay higher rates, so confirm the current figure for your situation before you commit.