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"소득공제"search results. (Total 26results)
Income Deduction Application for Individual Investment Association Members
Income Deduction Application for Individual Investment Association Members Participating in an Individual Investment Association (hereinafter "Association") as an LP entitles you to income deduction b
GuidesVenture Investment Income Deduction Overview
Venture Investment Income Deduction Overview The Korean government provides powerful tax incentives to individual investors to stimulate the venture enterprise and startup ecosystem. At the heart of t
GuidesCommentary on Article 16 of the STTCL — Income Deduction for Venture Investment
Commentary on Article 16 of the STTCL — Income Deduction for Venture Investment Significance of STTCL Article 16 Article 16 of the Special Tax Treatment Control Law (hereinafter "STTCL") is …
GuidesHow to Apply for Angel Investment Income Deduction
How to Apply for Angel Investment Income Deduction Knowing the venture investment income deduction system itself is not enough. To actually receive the tax benefit, you must apply through the …
GuidesIncome Deduction Amount Calculation Guide
Income Deduction Amount Calculation Guide The effectiveness of the venture investment income deduction becomes real only when you see it in concrete numbers. This guide calculates the income deduction
GuidesHow to Use Reinvestment Income Deduction
How to Use Reinvestment Income Deduction What happens when an investor who has successfully exited a venture investment reinvests those proceeds into another venture enterprise? They can claim income
GuidesReinvestment Deduction Strategy for Angel Investors
Reinvestment Deduction Strategy One of the secrets successful venture investors use to sustain high after-tax returns over the long term is the reinvestment income deduction cycle. The strategy involv
GuidesWhat to Check Before Making a Venture Investment
What to Check Before Making a Venture Investment To receive income deduction benefits from venture investing, there are certain items you must verify before investing. Checking after the investment ha
GuidesComplete Guide to Venture Enterprise Tax Benefits
Complete Guide to Venture Enterprise Tax Benefits Venture enterprise certification is not simply about acquiring the "venture enterprise" label. It brings tangible tax savings: substantial corporate t
GuidesKey Changes in Venture Enterprise System 2026
Key Changes in the Venture Enterprise System for 2026 Introduction 2026 is a year of structural transformation for Korea's venture enterprise ecosystem. The venture enterprise certification framework,
Guides2026 Legislative Changes Affecting Venture Businesses
2026 Legislative Changes Affecting Venture Businesses Overview of Amended Legislation Laws and tax regulations affecting venture enterprises are amended annually to reflect market realities. The follo
GuidesKorean Venture Ecosystem Map
The Overall Structure of Korea's Venture Ecosystem Korea's venture ecosystem is a structure in which government and public institutions, investment institutions, support agencies, and private associat
GuidesOverview of Individual Investment Associations (Angel Funds)
Overview of Individual Investment Associations (Angel Funds) If you want to invest in ventures but lack investment experience, want to diversify across multiple companies, or need professional managem
GuidesVenture Certification Success Cases
Venture Enterprise Certification: The Starting Point for Growth Many of Korea's leading IT companies grew by obtaining venture enterprise certification in their early stages. Venture enterprise certif
GuidesUnderstanding Venture Fund Structure
Understanding Venture Fund Structure What Is a Venture Fund? A Venture Fund is a collective investment vehicle in which a VC (GP) manages pooled capital raised from multiple investors (LPs) …
GuidesCommentary on the Special Act on Fostering Venture Businesses
Commentary on the Special Act on Fostering Venture Businesses Purpose and Background of the Act The Special Act on Fostering Venture Businesses (hereinafter the "Venture Business Act") was enacted on
GuidesCommon Mistakes in Venture Certification
Certification Failures Are Mostly Preventable A significant portion of venture enterprise certification rejections stem not from a lack of technology or business viability, but from procedural mistake
GuidesCapital Gains Tax Exemption for Venture Investment
Capital Gains Tax Exemption for Venture Investment When an individual who has invested in a venture enterprise sells shares and earns a profit, how much capital gains tax do they …
GuidesPractical Guide to Operating an Individual Investment Association
Practical Guide to Operating an Individual Investment Association Once you have formed and registered an individual investment association, the actual operations begin. Running an association is far m
GuidesHow to Form an Individual Investment Association
How to Form an Individual Investment Association To form an individual investment association yourself, you must follow the procedures prescribed by the Venture Investment Promotion Act. This article
Income Tax Deduction
Tax deduction system for venture enterprise investment: 100% for up to 30M KRW, 70% for 30-50M KRW, 30% for over 50M KRW.
TermsSpecial Tax Treatment Control Law (STTCL)
Abbreviation for the Special Tax Treatment Control Law. The legal basis for venture tax benefits (Art. 16: income deduction, Art. 6: corporate tax reduction).
TermsAngel Investment
Direct investment by individual investors (angel investors) in early-stage venture enterprises, eligible for income tax deductions.
TermsInvestment Confirmation Certificate
Document confirming investment in a venture enterprise. Required for income deduction applications.
TermsAngel Investment Fund
A fund formed by individual investors for joint investment in venture enterprises, with income deduction benefits for contributions.
TermsKorea Business Angel Network
Organization issuing angel investment income deduction confirmations. Handles angel fund registration and investment verification.