12d235a1f1
Phase 1: - Real-time signal alerts (Discord/Telegram webhook) - Trading journal with entry/exit tracking - Position sizing calculator (Fixed/Kelly/ATR) Phase 2: - Pension asset allocation (DC/IRP 70% risk limit) - Drawdown monitoring with SVG gauge - Benchmark dashboard (portfolio vs KOSPI vs deposit) Phase 3: - Tax benefit simulation (Korean pension tax rules) - Correlation matrix heatmap - Parameter optimizer with grid search + overfit detection
246 lines
8.3 KiB
Python
246 lines
8.3 KiB
Python
"""
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Unit tests for tax simulation service.
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"""
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import pytest
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from app.services.tax_simulation import (
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calculate_tax_deduction,
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calculate_pension_tax,
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simulate_accumulation,
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)
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class TestCalculateTaxDeduction:
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def test_low_income_deduction_rate(self):
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"""총급여 5,500만원 이하 → 공제율 16.5%"""
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result = calculate_tax_deduction(
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annual_income=40_000_000,
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contribution=9_000_000,
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account_type="irp",
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)
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assert result["deduction_rate"] == 16.5
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assert result["deductible_contribution"] == 9_000_000
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assert result["tax_deduction"] == 9_000_000 * 0.165
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def test_high_income_deduction_rate(self):
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"""총급여 5,500만원 초과 → 공제율 13.2%"""
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result = calculate_tax_deduction(
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annual_income=80_000_000,
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contribution=9_000_000,
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account_type="irp",
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)
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assert result["deduction_rate"] == 13.2
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assert result["tax_deduction"] == 9_000_000 * 0.132
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def test_boundary_income_55m(self):
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"""정확히 5,500만원은 16.5% 적용"""
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result = calculate_tax_deduction(
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annual_income=55_000_000,
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contribution=5_000_000,
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account_type="irp",
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)
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assert result["deduction_rate"] == 16.5
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def test_contribution_exceeds_limit(self):
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"""납입액이 900만원 한도 초과 시 900만원까지만 공제"""
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result = calculate_tax_deduction(
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annual_income=40_000_000,
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contribution=12_000_000,
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account_type="irp",
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)
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assert result["deductible_contribution"] == 9_000_000
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assert result["tax_deduction"] == 9_000_000 * 0.165
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def test_contribution_below_limit(self):
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"""납입액이 한도 미만이면 실제 납입액 기준 공제"""
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result = calculate_tax_deduction(
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annual_income=40_000_000,
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contribution=3_000_000,
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account_type="irp",
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)
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assert result["deductible_contribution"] == 3_000_000
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assert result["tax_deduction"] == 3_000_000 * 0.165
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def test_dc_account_type(self):
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"""DC 계좌도 동일 한도 적용 (DC+IRP 합산 900만원)"""
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result = calculate_tax_deduction(
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annual_income=60_000_000,
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contribution=9_000_000,
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account_type="dc",
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)
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assert result["deduction_rate"] == 13.2
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assert result["deductible_contribution"] == 9_000_000
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def test_zero_contribution(self):
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result = calculate_tax_deduction(
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annual_income=50_000_000,
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contribution=0,
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account_type="irp",
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)
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assert result["tax_deduction"] == 0
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def test_result_structure(self):
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result = calculate_tax_deduction(
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annual_income=50_000_000,
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contribution=5_000_000,
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account_type="irp",
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)
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assert "annual_income" in result
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assert "contribution" in result
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assert "account_type" in result
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assert "deduction_rate" in result
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assert "deductible_contribution" in result
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assert "tax_deduction" in result
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assert "irp_limit" in result
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class TestCalculatePensionTax:
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def test_pension_tax_under_70(self):
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"""70세 미만 연금소득세 5.5%"""
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result = calculate_pension_tax(
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withdrawal_amount=10_000_000,
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withdrawal_type="pension",
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age=65,
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)
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assert result["pension_tax_rate"] == 5.5
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assert result["pension_tax"] == 10_000_000 * 0.055
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def test_pension_tax_70_to_79(self):
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"""70~79세 연금소득세 4.4%"""
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result = calculate_pension_tax(
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withdrawal_amount=10_000_000,
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withdrawal_type="pension",
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age=75,
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)
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assert result["pension_tax_rate"] == 4.4
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assert result["pension_tax"] == pytest.approx(10_000_000 * 0.044)
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def test_pension_tax_80_and_over(self):
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"""80세 이상 연금소득세 3.3%"""
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result = calculate_pension_tax(
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withdrawal_amount=10_000_000,
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withdrawal_type="pension",
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age=85,
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)
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assert result["pension_tax_rate"] == 3.3
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assert result["pension_tax"] == pytest.approx(10_000_000 * 0.033)
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def test_pension_tax_boundary_70(self):
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"""정확히 70세는 4.4% 적용"""
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result = calculate_pension_tax(
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withdrawal_amount=10_000_000,
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withdrawal_type="pension",
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age=70,
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)
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assert result["pension_tax_rate"] == 4.4
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def test_pension_tax_boundary_80(self):
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"""정확히 80세는 3.3% 적용"""
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result = calculate_pension_tax(
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withdrawal_amount=10_000_000,
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withdrawal_type="pension",
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age=80,
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)
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assert result["pension_tax_rate"] == 3.3
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def test_lump_sum_tax(self):
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"""일시금 수령 시 기타소득세 16.5%"""
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result = calculate_pension_tax(
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withdrawal_amount=10_000_000,
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withdrawal_type="lump_sum",
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age=65,
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)
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assert result["lump_sum_tax_rate"] == 16.5
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assert result["lump_sum_tax"] == 10_000_000 * 0.165
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def test_comparison_shows_savings(self):
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"""연금 수령이 일시금보다 세금이 적음"""
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result = calculate_pension_tax(
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withdrawal_amount=10_000_000,
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withdrawal_type="pension",
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age=65,
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)
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assert result["tax_saving"] > 0
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assert result["tax_saving"] == result["lump_sum_tax"] - result["pension_tax"]
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def test_result_structure(self):
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result = calculate_pension_tax(
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withdrawal_amount=10_000_000,
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withdrawal_type="pension",
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age=65,
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)
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assert "withdrawal_amount" in result
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assert "pension_tax_rate" in result
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assert "pension_tax" in result
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assert "lump_sum_tax_rate" in result
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assert "lump_sum_tax" in result
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assert "tax_saving" in result
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class TestSimulateAccumulation:
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def test_basic_accumulation(self):
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"""기본 적립 시뮬레이션"""
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result = simulate_accumulation(
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monthly_contribution=500_000,
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years=20,
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annual_return=7.0,
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tax_deduction_rate=16.5,
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)
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assert len(result["yearly_data"]) == 20
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assert result["total_contribution"] == 500_000 * 12 * 20
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assert result["final_value"] > result["total_contribution"]
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def test_yearly_data_structure(self):
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result = simulate_accumulation(
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monthly_contribution=300_000,
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years=5,
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annual_return=5.0,
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tax_deduction_rate=13.2,
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)
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first_year = result["yearly_data"][0]
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assert "year" in first_year
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assert "contribution" in first_year
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assert "cumulative_contribution" in first_year
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assert "investment_value" in first_year
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assert "tax_deduction" in first_year
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assert "cumulative_tax_deduction" in first_year
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def test_tax_deduction_accumulates(self):
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result = simulate_accumulation(
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monthly_contribution=500_000,
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years=3,
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annual_return=5.0,
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tax_deduction_rate=16.5,
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)
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yearly = result["yearly_data"]
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annual_contribution = 500_000 * 12
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deductible = min(annual_contribution, 9_000_000)
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expected_deduction = deductible * 0.165
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assert yearly[0]["tax_deduction"] == expected_deduction
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assert yearly[2]["cumulative_tax_deduction"] == pytest.approx(
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expected_deduction * 3, rel=1e-6
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)
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def test_zero_return(self):
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result = simulate_accumulation(
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monthly_contribution=100_000,
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years=10,
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annual_return=0.0,
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tax_deduction_rate=16.5,
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)
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assert result["final_value"] == result["total_contribution"]
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assert result["total_return"] == 0
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def test_result_summary(self):
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result = simulate_accumulation(
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monthly_contribution=500_000,
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years=20,
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annual_return=7.0,
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tax_deduction_rate=16.5,
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)
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assert "total_contribution" in result
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assert "final_value" in result
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assert "total_return" in result
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assert "total_tax_deduction" in result
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assert "yearly_data" in result
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