The center of gravity for comprehensive real estate tax (comprehensive real estate tax) savings for single homeowners has shifted from single ownership to joint ownership of a couple. Joint ownership refers to sharing the equity in a house and owning it jointly. Joint names, which were disadvantageous in avoiding the previous Moon Jae-in administration's comprehensive real estate tax 'bomb', have become advantageous again after three years.

It was in 2009 that joint names emerged as a clever way to save comprehensive real estate tax. In November 2008, following the Constitutional Court's ruling that it was unconstitutional, the comprehensive real estate tax method was changed from aggregation by generation to aggregation by person. If it is in joint names, both people receive a deduction, so the tax base amount is lower than in single names. The deduction amount for joint names was KRW 1.2 billion (KRW 600 million each) based on the publicly announced price, and for sole names, it was KRW 900 million, including the additional deduction of KRW 300 million from the original KRW 600 million.