1、KOTRA 24-016Businessin Korea2024CONTENTSMAIN SUMMARY004Key Changes in the 2024 Foreign Investment Guide008KOTRAs FDI-related PublicationsPROCEDURE0121.Foreign Investment Promotion Policy0162.Types of Foreign Direct Investment0243.Procedure by Type of Investment0364.Incorporation0485.Industrial Sites

2、0646.VisaAppendix196Appendix 1Businesses Prohibited from Foreign Investment198Appendix 2Businesses Restricted from Foreign Investment and Criteria for Permission200Appendix 3LocalTaxRate201Appendix 4KOTRAsOverseasInvestmentHubOffices202Appendix 5ListofDelegatedAgencies203Appendix 6ListofLawFirmsAppe

3、ndix 7ListofAccountingandTaxFirmsPRACTICE1281.Taxation1462.Customs Clearance and Introduction of Capital Goods1543.HR and Labor1684.Intellectual Property System1765.Foreign Investment Ombudsman System1806.Dissolution and LiquidationAcquisition of Real Estate 1861.Acquisition of Real Estate INCENTIVE

4、0781.Tax Reduction and Exemption0942.Foreign Investment Zones1023.Cash Grant1104.R&D Support1205.Management SuportMain SummaryKEY CHANGESIN THE FOREIGNINVESTMENT GUIDE20245Expansion of national strategic technology and new growth engine source technology-6 areas,54 technologies,46 facilities for nat

5、ional security-7 areas*,62 technologies,50 facilities*Semiconductors,Secondary battery,Vaccine,Display,Hydrogen,Future mobility,Biomedicine-Biomedicine sectorExpansion of the scope of biomedicine sector and detailed technology and commercialization facility p.90 p.105(Attached Table 7-2 of the Enfor

6、cement Decree of the Act on Restriction on Special Cases Concerning Taxation and Table 6-2 of its Enforcement Rules)Addition of new growth and source technology262 technologies in 13 areas*Addition of essential technology related to the supply chain such as core technology for energy efficiency and