Tax Deduction of Rental

I have a lot of questions about the tax deduction of housing rental since all of you Expats may pay 300-3,000U$ monthly for your housing. If the income is less than 70mio.won yearly, Korean salaried tax payers can claim 750,000won tax refund maximum, but for you Expats are not eligible for this deduction since Korean NTS don't count you as a household. So you can take over this deduction to your Korean wife or husband if available.