Venture Enterprise Guide

Data & Statistics

Venture Business Industry Trends

Analysis of venture business distribution by industry, annual trend changes, notable sectors for 2025-2026, and investment fundraising by industry.

Angel Investment & Funds

How to Form an Individual Investment Association

A step-by-step guide to forming an Individual Investment Association, including requirements, registration with the Ministry of SMEs and Startups, and required documentation.

Angel Investment & Funds

Overview of Individual Investment Associations (Angel Funds)

A comprehensive overview of the Individual Investment Association structure, benefits, and drawbacks under Korea's Venture Investment Promotion Act.

Practical Guides

Common Mistakes in Venture Certification

Guide to 10 common mistakes in venture certification applications and specific countermeasures to prevent them.

Investor Tax Incentives

Income Deduction Amount Calculation Guide

Calculate the exact venture investment income deduction based on investment amounts and income levels, with concrete tax savings calculations by bracket.

Investor Tax Incentives

What to Check Before Making a Venture Investment

A comprehensive checklist of items to verify before making a venture investment to ensure eligibility for income deduction benefits.

Investor Tax Incentives

How to Use Reinvestment Income Deduction

Learn how to repeatedly claim income deductions by reinvesting venture investment exit proceeds, with detailed calculation examples and tax strategies.

Laws & Regulations

Commentary on Article 16 of the STTCL — Income Deduction for Venture Investment

A complete explanation of the income deduction system for venture investment under Article 16 of the Special Tax Treatment Control Law, covering deduction rates, limits, holding period requirements, and clawback provisions.

Investor Tax Incentives

Capital Gains Tax Exemption for Venture Investment

Detailed explanation of capital gains tax exemption requirements and reporting procedures when transferring venture company shares.

Data & Statistics

Regional Distribution of Venture Businesses in Korea

A detailed analysis of venture business distribution by region across Korea, including major venture clusters, regional industry specializations, and non-capital area support policies.

Investor Tax Incentives

How to Apply for Angel Investment Income Deduction

A step-by-step guide to applying for angel investment income deductions during annual tax filing, including required documents and procedures.

Investor Tax Incentives

Venture Investment Income Deduction Overview

An overview of the venture investment income deduction system under Article 16 of the Special Tax Treatment Control Law.