KOSDAQ Venture Funds
What should I do if I want to take the deduction in a different year?
The deduction is in principle taken in the year of investment, but you may choose one year from the investment year through the year that includes the date 2 years after the investment.
According to the National Tax Service, to change the timing of the deduction you must submit an application to change the deduction year to the asset manager or other issuer when you obtain the investment confirmation. The deduction cannot be split across several years.
This answer is general financial information as of 2026.10.14, not investment advice. Rules and tax rates change, so please also check the latest guidance from the source institution.