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Establishment of a branch office

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admin
작성일
2014-03-31 02:38
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There are three types of entity available to foreigner's investment into Korea.
That is 1) liaison office 2) branch office and 3) subsidiary.

Liaison office is the simplest type of investment into Korea.
It is not considered as a profit-earning entity in Korea, so there is no income tax payable.

Next step is a branch office which can engage in simple type of business in Korea, such as earning a commission.
Full-fledged business entity in Korea is to setup a subsidiary in Korea, which is a stock company.

Branch office is widely used as entity suitable for commission based business.
첨부파일 : branch_establish.pdf