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Tax support


Calculation method of reduced tax amount
Classification Calculation method
Reduced tax • Reduced tax amount =(Calculated tax amount ×Reduction scoreboard of reduction object business/Standard of total tax)×Reduction ratio
Reduction ratio (Investment ratio elapsed ratio ) •In general (only for initial investment)
(Capital fund of foreign investor of reduction object/Total capital)×Reduction ratio of the relevant business year (100,50%)
•Reduction ratio calculation of capital increase in cash and dividend
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(Capital fund of foreign investor before capital increase × Reduction ratio of the relevant business year ) + (Capital fund of foreign investor × Number of days from capital increase to the end of relevant business year /Number of days in relevant business year × Reduction ratio )
Total capital fund before increase+ (capital fund × Number of days from capital increase to the end of relevant business year /Number of days in relevant business year)
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(Capital fund of foreign investor before capital increase × Reduction ratio of the relevant business year ) + (Capital fund of foreign investor in capital increase × Reduction ratio )
※ In case of capital increase for Foreign investment business leading non-reduction business, with the standard of reduction business of dong, application of foreign investment ratio, reduction income, reduction ratio, reduced tax and reduced tax amount can be additionally calculated for accounting classification of new installed property, debt, profit and loss of reduction business of dong.
Registering institution : Customs clearance
Submitting documents
  • - Registration of tax exemption
  • - Copy of capital goods introduction statement
  • - Document confirming introduction of capital goods with investment in kind or cash
  • - Document confirming target business of exemption of corporate tax (Certificate of tax reduction and exemption)
  • - Invoice, B/L or AWB, price report, Packing List, certificate of origin, etc

Classification Tax reduction and exemption of foreign investment business Tax exemption of loyalty payments in technology licensing
Beneficiary • Foreign investment business, foreign investor •Foreigner (corporate) providing high technology
Income reduction • corporate taxㆍincome tax of foreign business, dividend income tax of investor • loyalty payments of high technology (using fee, loyalty, etc)
Reduction period • year of income tax (within 5 years) • 100%for 5 years
Initial date of reduction • year of income tax (within 5 years) • First day of payment
Provision of related regulation • Item 2, Article 121 of the special tax treatment control law • Article 25, 26 of act of foreigner investment promotion/Item 6, Article 121 of the special tax treatment control law
Technology standard • national economy, high technology, not passing 3 years of national application, etc • national economy, high technology, not passing 3 years of national application, etc
Period of registration • registration until last day of tax year in opening of business to economy minister (advance confirmation registration is possible) • report technology application to a competent minister and within 1 year from technology application contract or first payment of technology application
Handling period • Within 20 days of registration • Within 20 days of registration
Form of registration • Tax reduction registration (Form no. 80 enclosure) • Tax exemption of loyalty payments in technology licensing (Form no. 84 enclosure)
the person in charge
Local Economy Division Tel.02-3423-5492
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