I do this Guide because I Love Taming. Taming horses an excited work in the Black Desert Online that not only you get horses for your wagons but also allow you to breed horses you tame into more higher tiers. To start in horse taming you need to

1. Need to be Beginner 5 or above in Traning
2. Have Sugar Lumps and Capturing Rope. You can produce Sugar Lump yourself by combine 10   raw sugar with 1 mineral water for a sugar lumps or more, you can purchase raw sugar and mineral water from every cooking NPCs. For Capturing Rope you can purchase it from any stable keeper. you need only 1 Capturing Rope for 1 attempt taming and 3-4 Sugar Lump per horse. Taming a horse take some practice for the first time so i recommend you to having 11 Sugar Lump and 7 Capturing Rope.
3. Finding a Wild Horse. Here the location   sourcepicture: https://goo.gl/images/X9hxUA

After has been captured, the horse will respwan again after 2 hours

4. Taming a horse. You find the wild horse!!! Tame time has come.
- Set your Capture Rope and you will swingging the lasso
- Carefully approach the horse, dont get to close or the horse will run away
- Aim at the horse and click the left mouse and press spacebar when the meter hit the right area
- After you done lasso the horse you must move yourself towards horse by pressing W, but just when the horse’s front legs are on the ground.
-And when the Horse lifts its front legs, you need to press spacebar first to attempt the mini game who is the stronger between you and the horse lol. you will need to press spacebar repeatedly to keep the meter in the win area. dont stop until the timer 0
-Continue move towards horse
-When you get close enough to the horse you will see interact option to the horse
-Time to feed the horse with your Sugar Lumps (3-4 recommend)
-Give a couple of second to horse digest Sugar Lumps you feed, and walk to the side of the horse and press R to mount
-There will be 2 option.. The horse will accept you OR the horse will chop you in the face and you must start all over again :(
-If the horse accept you.. its yours now but you must register it at stable, you can ride it to stable or it will follow you if u ride other horse
-At the stable register it, give a name and you can discover the gender and tier of the horse.

Sorry for bad English