Main Benefit for Venture CompanyGLOBAL PREMIER EXCHANGE
Benefits for Venture Businesses
Facilitating listings on the KOSDAQ market
Financial requirements such as equity and return on equity, etc. are eased up and applied.
Korea Technology Credit Guarantee Fund’s Preferential Credit Guarantee
Korea Technology Credit Guarantee Fund’s preferential credit guarantee for venture businesses.
Tax Exemptions for Stock Purchase Options
Income earned by employees who exercise stock purchase options given to them is not considered as earned income, business income, or other income.
Support for other financing, credit guarantees, business location, technical development, top-quality manpower, and market for goods, etc.
Benefits for Investors of Venture Businesses
Tax Exemptions for small and medium business investment companies
When small and medium business investment companies or financiers of new technology enterprises transfer stocks or ownership obtained from financing in venture businesses
Small and medium businesses investment companies or financiers of new technology enterprises are exempted from taxes on income from dividends received from the venture businesses
Tax Exemptions for Investment Associations for Small and Medium Businesses
Capital gains arising from the transfer of stocks or ownership acquired through the direct investment in venture businesses by investment associations for small and medium businesses or for new technology enterprises are exempted from income taxes.
Tax Exemptions for Individual Investors
Stocks or ownership acquired through direct investment in venture businesses or investment associations for small and medium businesses or new technology enterprises.
In the case that an individual invests directly in investment associations for small and medium businesses or for new technology, beneficiary certificates of venture business securities investment trusts, or venture businesses, then 10% of the finance or investment amount is
deducted from total income