Chapter 71
Chapter 71
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Translator: MadScientist
Chapter: 71
Chapter Title: Master's Teachings Transcend Genres
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In the cramped bathroom of the rundown building housing the legal administrator's office.
The place reeked of stale mold and dampness, but there I was, reveling in raw, intoxicating pleasure.
I kneaded Chaewon's ample breasts with all my might while her soft fingers slipped under my shirt, teasing my nipples with ticklish strokes.
Savoring the delightful stimulation from Chaewon, I took in the sight of Han Yura leaning against the bathroom wall.
Arms crossed, she glared at us with eyes brimming with irritation, as if nothing about this pleased her in the slightest.
I turned her contemptuous gaze into the perfect aphrodisiac and pinched Chaewon's nipple hard between my fingers, twisting it.
"Eek... It hurts... Gently..."
This twisted, depraved scene was utterly thrilling to me.
"What're you doing? Acting all shy like it's not like you? Hurry up, you fucking bitch."
I grinned as I spoke, and Yura's brow furrowed so deeply in the tiny bathroom it seemed like it might shatter the walls.
She stepped forward a single pace, as if surrendering to it all.
Then, gripping my cock ever so lightly with her hand, she began mechanically sliding it back and forth, devoid of any emotion.
"Fucking pervert asshole."
Her muttered curses only spurred me on to torment her more.
"What're you saying, you retarded bitch who jerks off to hentai every day under that 'fucking pervert asshole'?"
At my cruel jab, Yura's face flushed crimson with rage and humiliation.
I smirked vilely at the sight.
Then I reached out, shoving my hand into her pants.
As my hand approached, Yura didn't resist—instead, she parted her thighs just a bit.
Her duplicitous compliance, adjusting her stance to make it easier for me, made me grin as I split her pussy lips with my middle finger in a slick squelch.
Sticky juices coated the tip of my finger.
"You're fucking soaked, you crazy slut."
"......So what."
I loved how her face burned red with fury and shame.
Han Yura, the haughty bitch who pretended to be above it all despite being just another cock-hungry whore.
I leaned in close to her ear and whispered teasingly.
"Remember that?"
My hot breath tickled her earlobe.
"...What."
Yura asked back in a trembling voice.
"Back in the day. When I threw a fit begging to touch your pussy just once."
"...So what."
"You acted like your pussy had a gold rim around it back then. Now it's practically an automatic door?"
Those words were the starkest proof of how our relationship had changed since those days.
Unable to retort to that brutal confirmation, Yura just clamped her mouth shut.
Her fierce eyes glared at me like daggers.
I savored her last flickers of defiance with a smirk.
Then I turned my head.
Toward Chaewon, who had been silently watching it all while gently caressing my nipple with her fingers.
I pressed my lips to Chaewon's, thrusting my tongue deep inside.
Her plump, red tongue welcomed mine eagerly, entwining without a hint of resistance.
Yura's furious glare that could kill.
Chaewon's soft, yielding warmth accepting my tongue.
In this perfect tableau of depravity, I felt utter satisfaction.
'What if virgin Choi Yang rimmed my ass right now—what would that feel like?'
Haa... Fuck...
Just imagining it sent shivers racing up my spine.
I couldn't hold back any longer from the mere thought.
I unleashed all my semen onto Yura's palm.
"Haa... Haa..."
As I panted heavily, Yura stared blankly at the cum coating my cock.
Then, as if it were routine, she squatted down on the floor.
She took my cum-drenched cock into her own mouth.
It was as natural as wiping her mouth after a meal.
Now she did it on her own without being told.
Gazing dazedly at her professional display, my mind wandered to 'Choi Yang,' with whom I'd signed the 'Second & Employee' contract.
'Haa, fuck... What the hell does a virgin pussy taste like?'
Having only sampled whores who sell themselves, I couldn't even imagine.
..............
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Post-Nut Clarity awakened with Yura and Chaewon's help in the bathroom.
Stepping out with a tinge of regret, I walked down the hallway of the building where the legal administrator's offices were clustered.
507, Jeongsim Law Firm.
My mind was crystal clear.
All tangled emotions had sorted themselves out, and every element needed for establishing the corporation was neatly aligned.
Post-Nut Clarity from a handjob lasted about an hour.
From now until the meeting ended, it would hold strong.
As I walked the corridor, I heard the footsteps of Yura and Chaewon trailing behind me.
Both seemed a bit awkward from what had happened in the bathroom, but I'd already shoved those emotional distractions aside.
Arriving at 507, I opened the door and went in.
"Welcome."
A woman who looked to be in her late thirties greeted us in a businesslike tone.
Neat suit, impeccably styled hair.
The epitome of a legal administrator's office manager.
"Ah, hello. You remember me, right?"
I greeted her, and she blinked for a moment before replying in the same professional tone.
"Yes, we've been expecting you. This way, please."
We followed the manager into the consultation room.
Yura and Chaewon trailing behind looked utterly bewildered.
They must have found it odd that I'd said, "You remember me, right?" to her.
But in Post-Nut Clarity mode, such trivialities didn't faze me.
The only thing that mattered now was handling the corporation setup properly.
The consultation room door opened, and the woman seated at the desk looked up.
A prim woman in her early forties gave me a refined smile.
"Oh my, Cheolsu. You look different in the daytime? Nice to see you too, Kitty and Puppy~"
At Han Jihye's—the legal administrator's—words, Yura and Chaewon's faces behind me drained of color in an instant.
Especially at the nicknames 'Kitty' and 'Puppy,' their bodies both stiffened.
They'd just realized that the perverted woman they'd encountered naked that night was the very legal administrator we were here to meet.
"Yes, I brought them along since we'll be doing business together. Teacher."
My esteemed master beamed a benevolent smile and gestured for us to sit.
"Have a seat, then. You're here for consultation on setting up a corporation, right?"
Yura and Chaewon sat awkwardly in their chairs, still reeling from the shock.
Both kept their eyes fixed on the floor, lips sealed.
With Post-Nut Clarity's cool rationality, I cut straight to the chase.
"Yes, we're planning to establish an investment-related corporation."
Han Jihye picked up her pen and began jotting notes.
She'd switched fully into professional mode.
A far cry from her nighttime perversions—calm, trustworthy, the picture of competence.
"For investment-related, what specific form are you thinking? Investment advisory, or general investment operations...?"
"We're doing investment operations, but long-term, we're eyeing overseas expansion too."
In Post-Nut Clarity, my organized plans flowed out smoothly.
"We're already making substantial profits from personal investments, and we want to corporatize for more systematic management. Thinking about 10 billion won in capital..."
Han Jihye nodded as she noted it down, every bit the professional.
But her occasional glances at Yura and Chaewon carried a subtle, knowing smile.
"Hm, at that scale, registering as an investment advisory firm is worth considering. Though there are staffing and qualification requirements..."
"That's a concern. None of us have relevant certifications."
I admitted frankly, and Han Jihye tapped her pen thoughtfully.
I could feel Yura and Chaewon still frozen behind me. Chaewon was clenching her hands tight.
"10 billion... That's quite the capital... Hm..."
Her eyes widened briefly before she snapped back to expert mode.
"Best to approach it in stages. Start with a general corporation for self-capital investments, then build staff and get qualifications before registering as investment advisory."
As she explained, Yura muttered under her breath.
"That voice... Is it really that woman from before?"
Chaewon pinched Yura's arm, signaling her to hush.
"If we go with a general corporation, will there be any drawbacks for investment operations?"
Regardless of the two women's toe-curling embarrassment, Post-Nut Clarity zeroed in on the key point.
"Ah, good question. General corporations can invest with their own capital without issue. Just some limitations."
Han Jihye began counting off on her fingers.
"First, you can't take others' money and invest on their behalf—that's discretionary investment management. Second, paid investment advice requires Financial Supervisory Service registration."
"So investing with just our own money is fine?"
"Exactly. Totally free to do. General corporations might even have tax advantages. Corporate tax rates are lower than individual capital gains tax."
Behind me, Chaewon let out a soft "Oh..." of admiration.
Yura still eyed Han Jihye suspiciously.
"But if we scale up later and take external investors or launch funds, we'll need financial registration eventually."
Chaewon, having listened to the explanation, piped up with a question.
"But, boss. Our investment funds are pooled right now? We distribute profits based on shares... With a corporation, is it better for us than individuals when getting distributions?"
At Chaewon's pragmatic question, Han Jihye looked intrigued.
"Ah, so that's the structure. Basically partners informally, but legally ambiguous."
Han Jihye sketched a simple diagram with her pen as she explained.
"With a corporation, options abound. One, hold shares proportional to equity and get dividends. Two, some as salary, some as performance bonuses."
Yura finally spoke up for the first time.
"Uh... How do taxes work?"
Her voice trembled slightly; she was still hyper-aware of Han Jihye.
"Dividends are 14% dividend income tax. Salary falls under income tax rates. Given your profit scale... Salary + performance bonus structure seems more tax-efficient."
Han Jihye tapped her calculator, showing concrete figures.
Behind me, Chaewon murmured softly.
"Pros really are on another level..."
"So, to sum up your advice, Teacher—when profits come in, package what we'd take as dividends into performance bonuses or salary?"
I rephrased her explanation to confirm.
Han Jihye smiled and nodded.
"Spot on. Smart, Cheolsu. Perfectly legal tax minimization."
"But doesn't salary mean paying into the four insurances?"
Yura asked cautiously. Her voice was still quiet, conscious of Han Jihye.
"Right. Four insurances apply. But even factoring that, for high earners, salary + bonuses is way better tax-wise. Especially bonuses—they qualify as lump-sum income for even better treatment."
Han Jihye worked the calculator, running specific examples.
"Say you net 1 billion won annually..."
Chaewon muttered under her breath.
"Rich people really have their own tricks..."
Han Jihye chuckled at that.
"The more money, the more tax-saving options. It's a form of wealth management itself."
In Post-Nut Clarity, her explanations organized neatly in my mind.
One: Start with general corporation for self-capital investments—no issues for now. Financial registration later for external funds.
Two: For tax optimization, salary + bonuses beat dividends. Four insurances notwithstanding, huge savings in high brackets.
Three: Setup itself isn't complex. 10 billion capital is feasible; no procedural hurdles.
Four: Clears up our vague partnership structure cleanly.
Finally, having a reliable expert like Han Jihye is a huge plus.
Sure, she's a pervert master by night, but by day, undeniably competent.
'Master's teachings truly transcend genres.'
Even in Post-Nut Clarity, a strange admiration welled up.
Respect!!