A securities account management system for capital gains tax savings

Abstract

The present invention relates to a securities account management system for reducing capital gains tax, which adjusts total profits to reduce capital gains tax by realizing profits or losses of remaining stocks through selling and repurchasing according to whether there is a profit or loss of total profits and the amount thereof, and comprises: an account management unit that registers and manages a user’s trading account and a virtual account for said trading account; a transaction information collection unit that collects transaction information of the user’s trading account; a target profit setting unit that calculates the total profits of the trading account to detect taxable profits and sets a target profit using the detected taxable profits; an optimal stock search unit that searches for an optimal group of acquired stocks capable of reducing capital gains tax among the remaining stocks, calculates the realized rate of return of each acquired stock, and selects the top optimal stocks with the largest realized rates of return as the optimal group of acquired stocks; and a scenario creation unit that creates a transaction scenario for selling and repurchasing the acquired stocks of the optimal group of acquired stocks (hereinafter referred to as optimal acquired stocks), wherein the acquired stocks acquired prior to each optimal acquired stock in time from the said trading account are withdrawn to the said virtual account, and then the said optimal acquired stocks are sold. Through the system described above, by realizing the highest / lowest priced stocks in the account, capital gains tax can be reduced by minimizing trading fees and bringing the total profit to converge with the tax assessment threshold.

Description

Technology Field

[0001] The present invention relates to a securities account management system for reducing capital gains tax, which calculates the total profit for the relevant settlement year in a user's trading account, and adjusts the total profit to reduce capital gains tax by realizing the profit or loss of the remaining stocks through selling and repurchasing based on whether the total profit is a profit or a loss and the amount thereof. Background Technology

[0002] Generally, as home trading systems or mobile trading systems that allow buying and selling stocks via computers or mobile devices have become widespread, the barriers to entry for stock investment have lowered, and interest in stock investment is expanding.

[0003] Meanwhile, when a user (or investor) sells stocks they have purchased and hold, the capital gains may vary depending on at what point the purchased stocks are deemed to have been sold (in other words, at what unit price the stocks were purchased).

[0004] For example, assume that an investor holds 1,000 shares purchased at price P1 at time T1 and 1,000 shares purchased at price P2 at time T2, and decides to sell 1,000 of the shares held. In this case, depending on whether this is considered as selling the shares purchased at time T1 or selling the shares purchased at time T2, the acquisition cost of the shares to be sold will differ as P1 or P2, respectively.

[0005] Specifically, when calculating capital gains tax, the method is divided into the First In First Out (FIFO) method, which treats the sale of stocks as the sale of the stocks purchased first, and the Last In First Out (LIFO) method, which treats the sale of stocks as the sale of the stocks purchased last. Additionally, for foreign stocks, the Moving Average (MA) method, which calculates the acquisition cost based on the average price of the purchased stocks, may be selected.

[0006] However, since capital gains serve as the basis for calculating capital gains tax, etc., providing a strategy to determine which stock to sell (which calculation method to choose) can be very useful to stock investors. Furthermore, rather than simply providing a strategy to reduce the capital gains tax that a user must bear at a certain point after trading stocks, it can be very useful to proactively provide information on expected capital gains tax to the investor before the stock transaction or to provide a favorable (at least in terms of capital gains tax) stock transfer (trading) strategy, thereby enabling stock investors to choose an investment strategy that considers not only simple investment returns but also tax implications.

[0007] In addition, if the stocks the user intends to sell are subject to taxation and capital gains tax may be imposed, it can be very useful to provide consulting that helps reduce capital gains tax by actively utilizing the user's stocks that are currently losing money.

[0008] To reduce such capital gains tax, a technology is proposed that selects a calculation method, such as the first-in, first-out method or the last-in, first-out method, for each account that has made a trading transaction and reports it [Patent Documents 1, 2].

[0009] However, the aforementioned prior art has a problem in that it cannot minimize capital gains tax because it selects only one calculation method for a single account. For example, if the stock at the highest price is purchased at an intermediate point in time, regardless of whether the first-in, first-out (FIFO) or last-in, first-out (LIFO) method is applied, the stock at a point in time prior to or after the intermediate point is sold, so it cannot be applied to sell the stock at the highest price.

[0010] Furthermore, since a single account holds multiple stocks, it contains both loss-making and profit-making stocks, even though profits have not yet been realized. Therefore, if the realized profit is substantial, capital gains tax is imposed on the realized profit, even if there is a loss among the unrealized profits.

[0011] In this case, capital gains tax can be reduced by selling a loss-making stock and then repurchasing it to realize the loss. However, even when selling, methods such as the First-In, First-Out (FIFO) or Last-In, First-Out (LIFO) approach are applied, making it difficult to realize a loss by selling stocks purchased at a high price. Prior art literature

[0012] Korean Registered Patent No. 10-2196801 (Published Dec. 30, 2020) Korean Registered Patent No. 10-2021012 (Published Sep. 11, 2019) The problem to be solved

[0013] The objective of the present invention is to solve the problems described above by providing a securities account management system for reducing capital gains tax, which calculates the total profit for the relevant settlement year in a user's trading account, and adjusts the total profit to reduce capital gains tax by realizing the profit or loss of the remaining stocks through selling and repurchasing based on whether the total profit is a profit or a loss and the amount thereof.

[0014] In particular, the objective of the present invention is to provide a securities account management system for capital gains tax reduction, wherein if the total account return is higher or lower than the tax assessment threshold, stocks are sold or repurchased to realize a loss or profit, and regarding the stocks with the highest or lowest unit price among the remaining stocks acquired in the account, the stocks acquired before or after that are transferred to another account before selling or repurchasing said stocks. means of solving the problem

[0015] To achieve the above objective, the present invention relates to a securities account management system for reducing capital gains tax, comprising: an account management unit that registers and manages a user’s trading account and a virtual account for said trading account; a transaction information collection unit that collects transaction information of the user’s trading account; a target profit setting unit that calculates the total profit of the trading account to detect taxable profit and sets a target profit using the detected taxable profit; an optimal stock search unit that searches for an optimal stock group capable of reducing capital gains tax among the remaining stocks, calculates the realized rate of return for each acquired stock, and selects the top optimal stocks with the largest realized rates of return as the optimal stock group; and a scenario creation unit that creates a transaction scenario for selling and repurchasing the acquired stocks of the optimal stock group (hereinafter referred to as optimal acquired stocks), wherein the acquired stocks acquired prior to each optimal acquired stock in time from said trading account are withdrawn to said virtual account, and then the optimal acquired stock is sold.

[0016] In addition, the present invention relates to a securities account management system for reducing capital gains tax, wherein the target profit setting unit calculates a total profit by summing the trading profits of multiple stocks included in the trading account, calculates a taxable profit by subtracting the capital gains tax assessment standard amount from the calculated total profit, and sets a target profit by subtracting a pre-set allowable profit amount.

[0017] In addition, the present invention relates to a securities account management system for reducing capital gains tax, wherein the optimal stock search unit extracts only the information of the stock acquired (hereinafter referred to as the acquired stock information) from the trading information of the stock for each stock in the trading account, extracts only the acquired stocks from the extracted acquired stock information such that when realized at the current price, the realized rate of return is greater than or equal to a predetermined minimum rate of return, sorts the extracted acquired stocks in order of the realized rate of return, and selects the top acquired stocks as the optimal acquired stock group in which, when the acquired stocks are sold in order, the total realized profit is greater than or equal to the target profit and the amount is minimized.

[0018] In addition, the present invention relates to a securities account management system for reducing capital gains tax, wherein the optimal stock search unit calculates the profit amount and the rate of return as the profit amount and the rate of return, respectively, if the target profit is a profit, and calculates the profit amount and the rate of return as the loss amount and the loss rate, respectively, if the target profit is a profit.

[0019] In addition, the present invention relates to a securities account management system for reducing capital gains tax, wherein the optimal stock search unit is characterized by adjusting the realized quantity of the lowest-ranked acquired stock among the optimal stock group to equal the target profit when the sum of the realized profits of the optimal stock group is greater than the target profit.

[0020] In addition, the present invention relates to a securities account management system for reducing capital gains tax, wherein the scenario creation unit releases or sells each acquired stock in chronological or reverse chronological order from the acquired stock information of each stock in the trading account, and if the acquired stock is the optimal acquired stock, it is sold and other acquired stocks are released, and the sold acquired stock is repurchased or the released acquired stock is re-deposited.

[0021] Furthermore, the present invention relates to a securities account management system for reducing capital gains tax, wherein the scenario creation unit executes outgoing and selling orders in chronological order when the trading account operates on a first-in, first-out (FIFO) basis, and executes outgoing or selling orders in reverse chronological order when the trading account operates on a last-in, first-out (LIFO) basis; wherein, when the trading account operates on a last-in, first-out (LIFO) basis, all optimal acquired shares of the relevant stock are sold from the trading account, and then the outgoing acquired shares are re-deposited or the sold acquired shares are repurchased.

[0022] In addition, the present invention relates to a securities account management system for reducing capital gains tax, wherein the scenario creation unit withdraws or sells each acquired stock in chronological order or in reverse order from the acquired stock information of each stock in the trading account, and is characterized in that if it is the last acquired stock in chronological order or in reverse order, the remaining acquired stocks are not withdrawn.

[0023] In addition, the present invention is characterized in that, in a securities account management system for reducing capital gains tax, the trading accounts are multiple, the virtual account is one, and for each trading account, the virtual account is shared. Effects of the invention

[0024] As described above, according to the securities account management system for reducing capital gains tax of the present invention, by realizing the highest / lowest priced stock in the account, the effect of reducing capital gains tax is obtained by minimizing trading fees and converging the total profit to the tax assessment threshold. Brief explanation of the drawing

[0025] FIG. 1 is a block diagram of the configuration of the entire system for implementing the present invention. FIG. 2 is a block diagram of the configuration of a securities account management system for capital gains tax reduction according to an embodiment of the present invention. FIG. 3 is an exemplary diagram showing transaction information of a collected trading account according to an embodiment of the present invention. FIG. 4 is a flowchart illustrating a method for searching for an optimal stock range that minimizes capital gains according to an embodiment of the present invention. FIG. 5 is an example diagram showing transaction information excluding erased transactions from the transaction information of FIG. 3 according to an embodiment of the present invention. FIG. 6 is an example diagram showing transaction information in which only acquisition information regarding the current remaining quantity of a stock item is extracted from the transaction information of FIG. 3 according to an embodiment of the present invention. FIG. 7 is another example of acquired information according to an embodiment of the present invention. Specific details for implementing the invention

[0026] Hereinafter, specific details for implementing the present invention will be explained with reference to the drawings.

[0027] In addition, in describing the present invention, identical parts are denoted by the same reference numerals, and their repeated description is omitted.

[0028] First, the configuration of the entire system according to one embodiment of the present invention will be explained with reference to FIG. 1.

[0029] As shown in FIG. 1, the entire system according to one embodiment of the present invention is composed of a user terminal (10) used by a user, a management client (30a) installed on the user terminal (10), a management server (30b) that provides a guide for reducing capital gains tax, and a securities company server (50) that provides home trading services at a securities company. Additionally, it may further include a trading client (20) installed on the user terminal (10) for stock trading, and a database (40) that stores trading information, etc. Additionally, the user terminal (10), the management server (30b), the securities company server (50), etc. are connected to a network (80) to perform data communication.

[0030] First, the user terminal (10) is a computing terminal used by a stock trading user and is a terminal equipped with conventional computing functions, such as a smartphone, PC, laptop, phablet, or tablet PC. In particular, the user terminal (10) is a terminal in which a web browser, an application, or a mobile application (or app, application) can be installed and executed.

[0031] Next, the management client (30a) is installed on the user terminal (10) and provides management services for tax reduction in conjunction with the management server (30b). That is, preferably, the management client (30a) and the management server (30b) are constructed as a client-server system, so that the functions of the entire system can be distributed according to the performance of the client or the amount of communication with the server. Therefore, the work performed by the user terminal (10) in the following description is performed by the user through the corresponding client (or application) (in conjunction with the server).

[0032] Additionally, a trading client (20), such as a Home Trading System (HTS) or a Mobile Trading System (MTS), may be installed on the user terminal (10) for stock trading. The trading client (20) is linked with a securities company server (50), etc., to provide services for stock trading. At this time, a management client (30a) may provide management services by linking with the trading client (20).

[0033] As another embodiment, the trading client (20) may be included within the management client (30a), or the management client (30a) may be implemented within the trading client (20). In this case, the securities company server (50) and the management server (30b) may be configured to be linked.

[0034] Next, the securities company server (50) is a standard server operated by a securities company and provides user trading transaction information. Additionally, the securities company server (50) can provide a service for reducing capital gains tax by linking with the trading client (20). That is, the securities company server (50) and the trading client (20) may be a system implemented in a server-client manner.

[0035] Additionally, the securities company server (50) provides trading information for the user's trading account or processes trading or deposits / withdrawals from the user's account or to another account in response to a request from the management client (30a) or the management server (30b).

[0036] Meanwhile, since the securities company server (50) is composed of a trading client (20) and a server-client, the management client (30a) or the management server (30b) may request the provision of trading information or request deposit / outbound / trading, etc. from the securities company server (50) or the trading client (20). For convenience of explanation, the securities company server (50) will be described as handling the corresponding work below.

[0038] Next, the management server (30b) serves as a server that guides transactions for reducing capital gains tax and provides services in conjunction with the user terminal (10) or the management client (30a). In particular, the management server (30b) and the management client (30a) can be constructed according to the configuration method of a server-client system. That is, the functions of the entire system can be distributed according to the performance of the client or the amount of communication with the server, etc.

[0039] Hereinafter, a server-client system consisting of a management client (30a) and a management server (30b) will be referred to as a management system (30).

[0040] Specifically, the management system (30) registers and manages users as members, and receives the user's securities account or trading account.

[0041] Additionally, the management system (30) may create additional accounts (hereinafter virtual accounts) for temporary withdrawal and re-deposit of the user's account. That is, a request is made to the securities company server (50) to create a virtual account. If the user has multiple accounts, a virtual account may be created for each account, or multiple user accounts may share and use a virtual account.

[0042] In addition, the management system (30) collects stock trading information for the user account. That is, it requests the user's stock trading information from the securities company server (50) and collects the information.

[0043] Additionally, the management system (30) calculates the total profit of the user account, analyzes the expected profit of the acquired stock to reduce the absolute value of the capital gain according to the loss or profit of the total profit, and creates a scenario for the withdrawal and re-entry to a virtual account where the acquired stock can be sold.

[0044] Additionally, the management system (30) can output the corresponding scenario, request the securities company server (50) to process according to the corresponding scenario, and receive and output the processing result.

[0045] Next, the database (40) may be composed of an account information DB (41) that stores information about the user's trading account or virtual account, a transaction information DB (42) that stores transaction information of the user's trading account, and a scenario DB (43) that stores scenarios for reducing capital gains tax. However, the configuration of the database (40) is merely a preferred embodiment, and when developing a specific device, it may be configured in a different structure according to database construction theory, taking into account ease of access and search and efficiency.

[0046] Next, the configuration of a securities account management system (30) for reducing capital gains tax according to an embodiment of the present invention will be described in more detail with reference to FIG. 2. The management system (30) according to the present invention may be implemented as a server-client system, such as one composed of a client (30a) and a management server (30b), as described above.

[0047] As shown in FIG. 2, a securities account management system (30) for reducing capital gains tax according to an embodiment of the present invention comprises an account management unit (31) for managing a user's trading account or virtual account, a transaction information collection unit (32) for collecting transaction information of the user's trading account, a target profit setting unit (33) for calculating the total profit of the trading account and detecting taxable profit to set a target profit, an optimal stock search unit (34) for searching for a group of acquired stocks that can reduce capital gains tax among the current remaining stocks, and a scenario creation unit (35) for creating a transaction scenario for selling / repurchasing in the acquired stock range. Additionally, it may further include a scenario execution unit (36) for executing the created scenario.

[0048] First, the account management department (31) manages the user's trading account or virtual account.

[0049] That is, the account management department (31) receives the trading account that the user trades from the user. A trading account refers to a securities account in which the user trades securities or stocks. At this time, the account management department (31) can register and manage the trading account by linking with the securities company server (50).

[0050] Preferably, the account management department (31) can register a user as a member. At this time, user information such as the user's name and contact details is registered together. In addition, as described above, the trading account of the member can be registered together.

[0051] Additionally, the account management department (31) creates and registers a virtual account for the user to deposit and withdraw from or from the user's trading account. Preferably, the virtual account is a standard securities account for stock trading, but a securities account not used for trading is registered as a virtual account for deposit and withdrawal only.

[0052] As an example, another securities account (a securities account different from the trading account) created by a user at a securities firm can be registered as a virtual account. That is, the user directly requests the securities firm to create an additional securities account and registers the said securities account as a virtual account.

[0053] In addition, as another embodiment, the account management unit (31) may create and register a virtual account by linking with the securities company server (50). That is, it is created upon the user's request, but the account management unit (31) can create the virtual account on behalf of the user without the user going through the securities company. In this case as well, the virtual account may be a securities account for ordinary stock trading.

[0054] Meanwhile, the user may have two or more trading accounts. In this case, a virtual account may be created for each of the user's trading accounts. Alternatively, as another embodiment, the virtual account may be shared and used across two or more trading accounts. Preferably, even if the user has multiple trading accounts, only one virtual account is created, and that single virtual account is shared and used across multiple trading accounts.

[0055] Additionally, the account management department (31) registers the capital gains tax calculation method for the user's trading account. The capital gains tax calculation method is divided into the First In First Out (FIFO) method, which considers the stock purchased first as the stock sold when the stock is sold, and the Last In First Out (LIFO) method, which considers the stock purchased last as the stock sold. That is, one trading account is specified by one capital gains tax calculation method. Preferably, the capital gains tax calculation method can be changed according to the user's request.

[0056] Additionally, preferably, the account management department (31) sets the method of calculating capital gains tax for trading accounts and the method of calculating capital gains tax for virtual accounts to be the same. In this case, if multiple trading accounts are of different types, they are classified into first-in, first-out and last-in, first-out methods, and trading accounts and virtual accounts are placed for each category. In particular, when virtual accounts are shared, trading accounts of the same category share virtual accounts of the same type.

[0057] Next, the transaction information collection unit (32) collects transaction information from the user's trading account.

[0058] Specifically, the transaction information collection unit (32) collects stock information traded in the user's trading account through the securities company server (50). The trade stock information is information about the traded stock (or trade stock) for each stock item, and consists of the stock item (or stock name, stock code), transaction type, transaction date, transaction quantity, transaction unit price, etc. Additionally, it may include the transaction amount indicating the amount traded, or the total quantity held (remaining quantity), etc. A trade stock is a unit in which a stock has been traded once, and is a unit distinguished according to the date, transaction type, unit price, etc. Furthermore, the unit of a trade stock represents the unit distinguished in the securities account of each securities company. The trade stock information consists of information about multiple trade stocks.

[0059] A stock ticker is identification information that identifies a stock, such as a ticker symbol or ticker code. Transaction types are classified into buying / selling, inbound / outbound, etc.

[0060] In addition, multiple stock issues can be held in a trading account.

[0061] Additionally, preferably, the transaction information collection unit (32) collects transaction information for each transaction account when there are multiple trading accounts.

[0062] Figure 3 shows trading stock information collected from a user's trading account. Figure 3 shows information on a total of 6 trading stocks. The unit of the price and amount is in thousands of won. Among these, the 100 trading stocks with a price of 160 thousand won on 2023-09-10 are stocks from a sell transaction, and the remaining 5 trading stocks are stocks from a buy transaction.

[0063] Next, the target profit setting unit (33) calculates the total profit of the trading account to detect the profit subject to taxation and sets the target profit to be realized.

[0064] First, the target profit setting unit (33) calculates the total profit of the trading account. If there are multiple stocks in the trading account, the total profit can be calculated by adding up the profits for all stocks. In particular, the total profit of the trading account is calculated based on the year of settlement for capital gains tax.

[0065] In addition, the target profit setting unit (33) calculates the taxable profit by reflecting the tax imposition criteria (or capital gains tax imposition criteria) on the total profit. Capital gains tax is imposed based on the total profit of the trading account, specifically only when the capital gains are above a certain amount. For example, a threshold amount for imposing capital gains tax is set for overseas stocks, etc. For example, capital gains tax is imposed only when the total profit is 2.5 million won or more, and is not imposed when it is less than that.

[0066] Preferably, the taxable revenue is calculated by subtracting the assessment base amount from the total revenue calculated. For example, if the total revenue is 10 million won, the taxable revenue is 7.5 million won after subtracting the assessment base of 2.5 million won.

[0067] Meanwhile, if the taxable profit is greater than a predetermined first threshold amount, the objective of the transaction scenario is set to realize a loss on the remaining amount. The first threshold amount is set to 0 or greater. Preferably, if the first threshold amount is set to a specific amount greater than 0, no separate measures are required when the profit amount of the taxable profit is extremely small and the capital gains tax is correspondingly small. The first threshold amount may be set by default in advance, or it may be set in advance by a user or an administrator.

[0068] If the taxable income is profit and the amount of profit is large, the goal is to reduce the taxable income by realizing a loss. In this case, the size of the target loss (or target profit) is set by subtracting a predetermined first allowable profit amount from the size of the taxable income (profit). The first allowable profit amount is 0 or greater and is set in advance by the user or administrator, etc. The first allowable profit amount is the amount that permits the imposition of capital gains tax. For example, if the first allowable profit amount is 2.5 million won, and the taxable income is 7.5 million won, the target loss amount is set to 5 million won, excluding 2.5 million won. In this case, if the target loss amount is fully achieved, only 2.5 million won is imposed as capital gains tax.

[0069] Additionally, if the taxable profit is less than a predetermined second threshold amount, the goal of the transaction scenario is set to realize the profit of the remaining amount. The second threshold amount is set to zero or less. Preferably, if the second threshold amount is set to a specific amount less than zero, no separate action is required when the loss of the taxable profit is extremely small. The second threshold amount may be set by default or may be set by a user or an administrator.

[0070] If the taxable profit is a loss and the amount of the loss is substantial, the goal is to reduce the future tax liability by realizing future profits. In this case, the size of the target profit (or target profit) is set by subtracting a predetermined second allowable profit amount from the size of the taxable profit (loss). The second allowable profit amount is zero or greater and is set in advance by the user or administrator, etc. The second allowable profit amount is the amount permitted without considering future capital gains tax. For example, if the second allowable profit amount is 1 million won, and the taxable profit (loss) is 7.5 million won, the target profit amount is set to 6.5 million won, excluding 1 million won. In this case, even if the target profit amount is fully achieved, the 1 million won remains a loss, and that loss is not considered as a target for reducing future capital gains tax.

[0071] The reason for setting the first or second allowable profit limit is to prevent tax-saving measures from being taken for extremely small profits.

[0072] In summary, the purpose is to reduce the taxable income by realizing a loss when the taxable income is a profit and the amount of the profit is large, and to reduce the future tax amount by realizing a profit when the taxable income is a loss and the amount of the loss is large.

[0073] Next, the optimal stock search unit (34) searches for a group of acquired stocks that can reduce capital gains tax among the current remaining stocks (or held remaining stocks).

[0074] As shown in FIG. 4, first, for each stock item in the corresponding trading account (the trading account of the stock item to be sold), acquisition information or acquired stock information regarding the current remaining quantity is extracted (S41). Acquired stock information consists of the acquisition date, acquisition unit price, and acquisition quantity of each remaining stock item. Here, the acquisition of each stock item refers to acquiring the stock item through purchase or deposit, etc. Therefore, for the remaining stock items currently held, acquisition information (or acquired stock information) of the remaining stock items for each trading unit is extracted.

[0075] Specifically, from the information on all traded shares acquired in the relevant trading account, the amount corresponding to cancellation transactions (withdrawal or sale, etc.) based on the capital gains tax calculation method is excluded, and only the acquisition information (or information on acquired shares) of the remaining shares is extracted. A cancellation transaction refers to a transaction in which the remaining quantity of a held stock is withdrawn from the relevant trading account through sale or withdrawal, etc. For example, a cancellation transaction is a transaction caused by withdrawal or sale.

[0076] Figure 5 shows the total number of traded shares acquired in the user's trading account among the traded share information in Figure 3. That is, the sell transaction (erased transaction) on September 10, 2023 in Figure 3 is excluded. Furthermore, regarding the sell transaction (erased transaction) on September 10, 2023 in Figure 5, if calculated using the First-In, First-Out (FIFO) method, the purchase quantity on June 20, 2023 is calculated as the acquisition cost. Therefore, out of the 200 shares on June 20, 2023, 100 shares are considered to have been sold through the sell transaction on September 10, 2023. Accordingly, extracting the acquired share information from the user's trading account yields Figure 6.

[0077] Meanwhile, for each stock item, information on acquired stocks as shown in Fig. 6 is extracted.

[0078] Next, the optimal stock search unit (34) distinguishes whether the target is a loss or a profit (S42).

[0079] As explained earlier, if the goal is to realize a loss, the taxable profit is a profit, so you must select the acquired stocks from the trading account that would result in a loss if realized now, and if the goal is to realize a profit, the taxable profit is a loss, so you must select the acquired stocks that would result in a profit if realized.

[0080] In addition, if the target is a loss, the rate of return should be calculated as the rate of loss, the profit should be viewed as a loss, and the target profit should be viewed as the target loss. In addition, if the target is a profit, the rate of return should be calculated as the rate of profit, and the profit and target profit should be interpreted as profit and target profit, respectively.

[0081] Therefore, the following step descriptions are explained solely in terms of profit and rate of return, but are interpreted as loss or profit, respectively, depending on whether the target is loss or profit.

[0082] Next, stocks acquired that have a realized rate of return greater than or equal to the minimum rate of return are extracted (S43).

[0083] Calculate the realized rate of return for each acquired stock and compare the calculated realized rate of return with a predetermined minimum rate of return. Then, extract only the acquired stocks that have a realized rate of return equal to or greater than the minimum rate of return. For example, if the minimum rate of return is set to 10%, extract only the acquired stocks with a realized rate of return of 10% or more.

[0084] Here, preferably, the realized rate of return represents the rate of return when the acquired stock is realized at the current price at the present time. In other words, the realized rate of return represents the rate of return when the acquired stock is sold at the acquisition price at its current price.

[0085] The minimum rate of return is determined in advance, preferably set by the administrator or user. The reason for setting a minimum rate of return is that if the return is too low, selling or repurchasing results in relatively high commission costs (transaction taxes, fees, etc.). Therefore, only acquired shares with a sufficient rate of return are sold or repurchased.

[0086] Meanwhile, for each stock, the realized rate of return is calculated for each acquired stock, and those stocks with a return greater than the minimum rate of return are extracted. In this process, the current price of the corresponding stock is used to calculate the realized rate of return for each stock. In other words, the current price differs depending on the stock.

[0087] In the example of Fig. 6, if the current price is 120 thousand won and the minimum rate of return (profit rate) is 10%, only 200 shares of 140 thousand won on 2023-08-15 and 100 shares of 150 thousand won on 2023-09-25 are extracted.

[0088] Next, the extracted acquired stocks are sorted in order of the largest realized return (S44).

[0089] In other words, all acquired stocks are sorted in order of size, such as the stock with the largest realized return, the next largest, and so on.

[0090] In the example of Fig. 6, the stock acquired with the highest return (the top acquired stock) is 100 shares worth 150 thousand won on 2023-09-25, and the next highest acquired stock is 200 shares worth 140 thousand won on 2023-08-15, and they are arranged in this order.

[0091] Preferably, sorting is performed on all extracted acquired shares of all stock items. For example, if the acquired shares A1 of stock A are 21% and A2 are 11%, and the acquired shares B2 of stock B are 15%, the sorted order is A1, B2, A2, etc.

[0092] In other words, regardless of the type of stock, stocks acquired above the minimum return of all stocks are sorted according to realized return.

[0093] Next, when realizing the sale of acquired stocks in sorted order, the top acquired stocks whose total realized profit is greater than or equal to the target profit and whose (absolute) amount is minimized are selected as the optimal group of acquired stocks (S45).

[0094] In other words, realizing the sale of acquired stocks in sorted order generates a realized profit for each. When the realized profits of each acquired stock are aggregated in sorted order, the aggregate amount increases as the rank decreases. Aggregation is stopped when the aggregated amount equals or exceeds the target profit. The acquired stocks aggregated up to this point (top acquired stocks) are selected as the optimal group of acquired stocks. The acquired stocks selected as the optimal group are referred to as the optimal acquired stocks.

[0095] Once the generation of the optimal acquisition group is complete, it is divided into the following three cases.

[0096] In the first case, the combined realized profit of the optimal group of acquired stocks may be less than the target profit. In this case, all extracted acquired stocks are selected as the optimal group of acquired stocks. That is, even if all extracted optimal stocks are sold and realized, the profit is less than the target profit.

[0097] In the second case, the aggregate realized profit of the optimal group of acquired stocks is equal to the target profit. In this case, the criterion for being equal can be set to be within a predetermined margin of error. For example, it can be set to be equal if it is equal to the unit of 100 million won or if the difference is within 10,000 won.

[0098] In the third case, the combined realized profit of the optimal group of acquired stocks is greater than the target profit. In this case, the realized quantity of the lowest-ranked acquired stock (the acquired stock with the lowest realized return) within the optimal group of acquired stocks is adjusted to equal the target profit. That is, the quantity of the corresponding acquired stock within the optimal group of acquired stocks is set to be smaller than the quantity of the original acquired stock.

[0099] That is, preferably, when the sum of the realized profits of the optimal group of acquired shares is greater than the target profit, the realized quantity of the lowest-ranked acquired shares among the optimal group of acquired shares is adjusted to be equal to the target profit.

[0100] In the example of Fig. 6, when the first-ranked acquired shares are aggregated, the acquired shares are 100 shares worth 150 thousand won on September 25, 2023, and the aggregate amount (or total realized profit) is 3,000 thousand won (300 million won). This is the case where the current price is 120 thousand won. When the first and second-ranked acquired shares are aggregated, the acquired shares are 100 shares worth 150 thousand won on September 25, 2023 and 200 shares worth 140 thousand won on August 15, 2023, respectively, and the aggregate amount (or total realized profit) is 7,000 thousand won (= 3,000 thousand won + 4,000 thousand won).

[0101] If the target profit is 3,000,000 won (300 million won) or less, only the top 1 acquired stocks are selected as the optimal group of acquired stocks. In particular, if the target profit is 1,500,000 won (150 million won), only the 50 shares of the top 1 acquired stock at 150,000 won on 2023-09-25 are selected. That is, only 50 shares out of the 100 shares of the top acquired stock are selected.

[0102] In addition, if the target profit is greater than 3,000,000 won (300 million won), the top 1-2 acquired shares are selected. In particular, if the target profit is 5,000,000 won (500 million won), only the 100 shares of the 2nd place 2023-08-15 worth 140,000 won are selected. That is, only 100 shares are selected out of the 200 shares of the 2nd place acquired shares.

[0103] In addition, preferably, even if the stock types are different, multiple stocks can be selected as a group of acquired stocks as described above.

[0105] Next, the scenario creation unit (35) creates a transaction scenario for selling and repurchasing the stocks of the optimal group of stocks.

[0106] A trading scenario consists of transactions involving the withdrawal or re-deposit of assets from a user's trading account to a virtual account (deposit / withdrawal transactions), or transactions involving selling or repurchasing. Preferably, each deposit / withdrawal and trading transaction in the trading scenario is executed sequentially.

[0107] Preferably, the scenario creation unit (35) simulates the process of selling / repurchasing the stocks of the optimal group of acquired stocks using the user's trading account and virtual account, and creates a trading scenario for the outgoing / restocking / trading transactions processed during the simulation process. The simulation process is described below.

[0108] The scenario creation unit (35) creates a trading scenario in which, so that each acquisition stock (or optimal acquisition stock) of the optimal acquisition stock group can be sold individually, the previous acquisition stock (in the case of a first-in, first-out method) or subsequent acquisition stock (in the case of a last-in, first-out method) of the optimal acquisition stock is withdrawn from the trading account to a virtual account, the optimal acquisition stock is sold, the quantity sold is repurchased, and the quantity withdrawn is re-deposited. The previous or subsequent acquisition stock of a specific acquisition stock is determined by the order according to the time or date of acquisition or the chronological order on the trading account. That is, the previous acquisition stock is a stock acquired at a time (or date) earlier than the specific acquisition stock, and the subsequent acquisition stock is a stock acquired at a time (or date) later than the acquisition date (time of acquisition) of the specific acquisition stock.

[0109] When multiple stocks (acquired stocks) are included within the optimal group of acquired stocks, the sale / repurchase is performed by dividing them by each stock and using the following method. Accordingly, for each stock, the sale / repurchase, outbound / re-inbound, etc. are processed for the acquired stock information as shown in Fig. 6.

[0110] Specifically, the scenario creation unit (35) releases or sells each acquired stock in chronological (date) order (or reverse order) from the information on acquired stocks of each stock in the trading account, and sells the stock if it is the optimal acquired stock and releases the other acquired stocks. Additionally, preferably, if it is the last acquired stock in chronological order (or reverse order), the remaining acquired stocks are not released. If the trading account is first-in, first-out, the stocks are released / sold in chronological order, and if it is last-in, first-out, the stocks are released / sold in reverse chronological order.

[0111] If only a portion of the last-ranked acquisition stocks in the optimal acquisition stock group are selected, a portion of those optimal acquisition stocks is sold and the remainder is withdrawn. In particular, the remainder is withdrawn only if there are additional optimal acquisition stocks to be sold in the trading account after those optimal acquisition stocks.

[0112] In addition, the scenario creation unit (35) sells each optimal acquisition stock, then restocks the released acquisition stock and repurchases the sold acquisition stock.

[0113] Preferably, if the trading account is in the first-in, first-out (FIFO) mode, each acquired stock can be re-deposited or repurchased at any time once it has been sold or withdrawn. In other words, since the FIFO mode sells / withdraws the stocks acquired at the earliest time first, repurchasing or re-depositing does not affect subsequent sales / withdrawals.

[0114] Preferably, if the trading account operates on a Last-In, First-Out (LIFO) basis, all optimal acquired shares in the account are sold, and then the withdrawn acquired shares are re-deposited or the sold acquired shares are repurchased. In other words, since the LIFO method sells / withdraws the stocks acquired most recently first, when shares are repurchased or re-deposited, the repurchased / re-deposited shares are immediately sold / withdrawn. Therefore, because the LIFO method affects subsequent sales / withdrawals, the withdrawn / sold shares of the corresponding stock are repurchased / re-deposited once the sale of all optimal acquired shares of the relevant stock in the trading account is completed.

[0115] Figure 7 illustrates an example of selling the stocks of the optimal group of acquired stocks when the trading account is in the first-in, first-out (FIFO) method, based on the stock information of the example in Figure 6. As in the previous example, the current price is assumed to be 120 thousand won and the target profit is 7,000 thousand won. The optimal stocks are 100 shares of 150 thousand won on 2023-09-25 and 200 shares of 140 thousand won on 2023-08-15. In chronological order, the 200 shares of 140 thousand won on 2023-08-15 come first, and the 100 shares of 150 thousand won on 2023-09-25 come later.

[0116] As shown in Fig. 7, each acquired stock in chronological order is either withdrawn or sold; if it is an optimal acquired stock, it is sold, otherwise, it is withdrawn to a virtual account. Since the 100 shares worth 100 thousand won on 2023-06-20 and the 200 shares worth 120 thousand won on 2023-07-01 are not optimal acquired stocks, they are each withdrawn to a virtual account. And since the 200 shares worth 140 thousand won on 2023-08-15 are optimal acquired stocks, the corresponding acquired stock is sold. At this time, the realized profit is 4,000 thousand won (400 million won). That is, after withdrawing the acquired stocks prior to the optimal acquired stock on 2023-08-15, the corresponding optimal acquired stock is sold.

[0117] Next, the 100 shares worth 130 thousand won on 2023-08-30, which are in the next chronological order, are not optimal acquisition shares, so they are withdrawn to a virtual account. Then, the 100 shares worth 150 thousand won on 2023-09-25 are optimal acquisition shares, so they are sold. At this time, the realized profit is 3,000 thousand won (300 million won). That is, after withdrawing the shares acquired prior to the optimal acquisition share on 2023-09-25, the corresponding optimal acquisition share is sold.

[0118] Additionally, Fig. 8 illustrates another example of selling the stocks of the optimal group of acquired stocks when the trading account is in the first-in, first-out (FIFO) method in the stock acquisition information of the example in Fig. 6. As in the previous example, it is assumed that the current price is 120 thousand won and the target profit is 5,000 thousand won. The optimal stocks are 100 shares of 150 thousand won on 2023-09-25 and 100 shares of 140 thousand won on 2023-08-15. That is, since the total realized profit up to the last-ranked optimal stock is greater than the target profit, the quantity is adjusted to be equal to the target profit. Therefore, only 100 shares out of the 200 shares of the corresponding optimal stock are selected as optimal stocks.

[0119] As shown in Fig. 8, each acquired stock in chronological order is withdrawn or sold; if it is an optimal acquired stock, it is sold, and otherwise, it is withdrawn to a virtual account. That is, since the 100 shares worth 100 thousand won on 2023-06-20 and the 200 shares worth 120 thousand won on 2023-07-01 are not optimal acquired stocks, each is withdrawn to a virtual account. However, unlike the example in Fig. 7, only the 100 shares worth 140 thousand won on 2023-08-15 are optimal acquired stocks, so only 100 shares are sold. At this time, the realized profit is 2,000 thousand won (200 million won). Then, the remaining 100 shares on 2023-08-15 are withdrawn to a virtual account. The rest is the same as the example in Fig. 7 above. That is, if only some of the stocks in the last rank of the optimal acquisition stock group are selected, some of the optimal acquisition stocks are sold and the remainder is released.

[0120] Meanwhile, the scenario creation unit (35) creates a trading scenario as described above for each stock. That is, for each stock, regarding the information on the acquired stocks of the stock, a scenario is created to sell and repurchase the acquired stocks of the stock from the optimal group of acquired stocks.

[0121] Additionally, the scenario creation unit (35) can output the created scenario. The user can refer to the output scenario and perform transactions directly in their securities account.

[0122] Next, the scenario execution unit (36) executes the written scenario.

[0123] That is, the scenario execution unit (36) processes out / restocking and selling / repurchasing according to the scenario created according to the user's execution command. Specifically, the scenario execution unit (36) processes, for each of the stocks in the optimal stock group, out the previous stock or subsequent stock of the stock in question to a virtual account according to the scenario created, sells and repurchases the stock in question, and restocks the outgoing stock.

[0124] At this time, preferably, the scenario execution unit (36) can process outflow / re-deposit and sell / repurchase for the user's securities account by linking with the securities company server (50).

[0125] In addition, the scenario execution unit (36) outputs the executed result.

[0126] Although the invention made by the inventor has been specifically described above according to the embodiments, the invention is not limited to the above embodiments and can be modified in various ways without departing from the gist thereof. Explanation of the symbols

[0127] 10 : User Terminal 20 : Trading Client 30: Management System 30a: Management Client 30b : Management Server 31 : Account Management Department 32 : Transaction Information Collection Section 33 : Target Profit Setting Section 34: Optimal Stock Search Unit 35: Scenario Creation Unit 36: Scenario Execution Section 40 : Database 50 : Securities firm server 80 : Network

Claims

Claim 1 A securities account management system for reducing capital gains tax comprises: an account management unit that registers and manages a user's trading account and a virtual account for said trading account; a transaction information collection unit that collects transaction information of the user's trading account; a target profit setting unit that calculates the total profit of the trading account to detect taxable profit and sets a target profit using the detected taxable profit; and an optimal stock search unit that searches for an optimal group of stocks capable of reducing capital gains tax among the remaining stocks, calculates the realized rate of return for each acquired stock, and selects the top optimal stocks with the largest realized rates of return as the said optimal group of stocks. and, the system includes a scenario creation unit that creates a trading scenario for selling and repurchasing the acquired stocks of the above-mentioned optimal acquired stock group (hereinafter referred to as optimal acquired stocks), wherein the acquired stocks acquired prior to each optimal acquired stock in time from the relevant trading account are withdrawn to the above-mentioned virtual account, and then the corresponding optimal acquired stocks are sold; the above-mentioned account management unit sets the capital gains tax calculation method of the relevant trading account and the capital gains tax calculation method of the relevant trading account's virtual account in the same manner; the above-mentioned optimal stock search unit distinguishes whether the target price is a loss or a profit, extracts the acquired stocks from the above-mentioned trading account that would result in a loss if realized at present if the taxable profit is a profit, and extracts the acquired stocks from the above-mentioned trading account that would result in a profit if realized at present if the taxable profit is a loss, and calculates the rate of return as a loss rate if the target price is a loss, and calculates the rate of return as a profit rate if the target price is a profit; and the above-mentioned optimal stock search unit, for each stock in the above-mentioned trading account, [retrieves] information on the stock that acquired the relevant stock (hereinafter referred to as acquired stock) from the trading information of the relevant stock (hereinafter referred to as acquired stock Extract only the information, and from the extracted acquired stock information, extract only the acquired stocks for which the realized rate of return when realized at the current price is greater than or equal to a predetermined minimum rate of return, sort the extracted acquired stocks in order of realized rate of return, and when realizing the sale of the acquired stocks in the sorted order,A securities account management system for capital gains tax reduction, characterized by selecting the top acquired stocks where the total realized profit is greater than or equal to the target profit and the amount is minimized as the optimal acquired stock group, wherein the scenario creation unit withdraws or sells each acquired stock in chronological or reverse chronological order from the acquired stock information of each stock in the trading account, wherein if the acquired stock is the optimal acquired stock, it is sold and other acquired stocks are withdrawn, and the sold acquired stock is repurchased or the withdrawn acquired stock is re-deposited, and wherein the scenario creation unit withdraws or sells in chronological order if the trading account is a First-In, First-Out (FIFO) method, and withdraws or sells in reverse chronological order if the trading account is a Last-In, First-Out (LIFO) method, wherein if the trading account is a Last-In, First-Out (LIFO) method, all optimal acquired stocks of the relevant stock in the trading account are sold, and then the withdrawn acquired stock is re-deposited or the sold acquired stock is repurchased. Claim 2 A securities account management system for capital gains tax reduction according to claim 1, wherein the target profit setting unit calculates a total profit by summing the trading profits of multiple stocks included in the trading account, calculates a taxable profit by subtracting the capital gains tax assessment base amount from the calculated total profit, and sets a target profit by subtracting a pre-set allowable profit amount. Claim 3 delete Claim 4 A securities account management system for capital gains tax reduction according to claim 1, wherein the optimal stock search unit calculates the profit amount and the rate of return as the profit amount and the rate of return, respectively, if the target profit is a profit on a profit, and calculates the profit amount and the rate of return as the loss amount and the loss rate, respectively, if the target profit is a profit on a loss. Claim 5 A securities account management system for capital gains tax reduction according to claim 1, wherein the optimal stock search unit adjusts the realized quantity of the lowest-ranked acquired stock among the optimal stock group to equal the target profit when the sum of the realized profits of the optimal stock group is greater than the target profit. Claim 6 delete Claim 7 delete Claim 8 A securities account management system for reducing capital gains tax, characterized in that, in the first paragraph, the scenario creation unit releases or sells each acquired stock in chronological order or in reverse order from the acquired stock information of each stock in the trading account, and if it is the last acquired stock in chronological order or in reverse order, the remaining acquired stocks are not released.

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