Knowledge Base

Headquarter, Branch or Liaison Office of Foreign Corporation (외국법인 지점·연락사무소)

Foreign corporation in Korea: what HQ/branch can do, liaison-office limits, licensing, and core corporate-tax/VAT considerations

State, Local Government, or Local-government Association (국가·지방자치단체·지방자치단체조합)

Government entities in Korea—how they engage the market, contracting differences, and their role as withholding agents in tax administration

Headquarter or Branch of Non-profit Corporation (비영리법인 본점·지점)

Non-profit corporations in Korea—mission-driven scope, contracting cautions, licensing interactions, and when corporate income tax applies

For-profit Corporation Branch (영리법인 지점)

Corporate branch in Korea—what branches do, contracting checks, branch-level licensing issues, and tax/VAT considerations

For-profit Corporation Head Office (영리법인 본점)

Corporate head office in Korea—typical scope, what to confirm before contracting, licensing triggers, and corporate tax/audit expectations

Person under Article 2(3) of the Income Tax Act (소득세법 제2조 제3항 해당자)

Unincorporated associations—what they do, contracting safeguards, licensing dependencies, and how taxation/bookkeeping typically work in Korea

Non-corporate Religious Organization (비법인 종교단체)

Non-corporate religious organizations in Korea—activities, contracting checkpoints, licensing intersections, and taxation for profit-making activities

Individual Tax-Exempt Business (개인 면세사업자)

Individual VAT-exempt business (면세사업자) in Korea—typical activities, contracting precautions, licensing notes, and accounting & income-tax overview

Individual business (개인사업자)

What an individual business (개인사업자) can do in Korea, what to check before contracting, licensing expectations, and tax/bookkeeping basics

How Business Naming Works in South Korea (상호 제도)

In South Korea, a business or corporate name is the 상호 (sangho). Uniqueness is enforced locally (by city/county or metropolitan…

Business vs. Corporate Registration Numbers (South Korea)

Foreign investors and business partners often encounter two different identifiers when working with Korean companies: the Business Registration Number (사업자번호)…

Corporate Registration Number (법인등록번호)

When conducting due diligence or partnering with companies in South Korea, it is important to understand the Corporate Registration Number…