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Comparision of branch office and individual corporation

The benefits and disadvantage of domestic corporation and branch office of foreign business can be categorized as follows

<Comparison of a Foreign-Invested Company and a Domestic Branch>
Category Foreign-Invested Company Domestic Branch of a Foreign Company
Act Foreign Investment Promotion Act Foreign Exchange Transactions Act
Corporation Type Domestic corporation Foreign corporation
Identity Foreign investors and foreign-invested companies are of separate entities (independent accounting & settlement) Headquarters and branches are of a single entity (the same accounting & settlement)
Delegated agency to process report and grant permission Invest KOREA (KOTRA) or headquarters of a foreign exchange bank Branches of a foreign exchange bank (report), the Ministry of Strategy and Finance (permission of financial business etc.)
Minimum (Maximum) Investment Amount 100 million won or more per case, no upper limit No limit in investment amount
Scope of Tax Obligations Tax obligations for all domestic and overseas income
Corporate tax rate:
10% for 200 million won or less, 20% for over KRW 200 million(22% by 2011)
Tax obligations for income from domestic sources only
Corporate tax rate:
10% for 200 million won or less, 22% for over 200 million won
In some cases, branch tax shall be paid.

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