IPOs & IPO Shares
How is a SPAC merger listing reviewed?
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When a SPAC merges, the exchange reviews the target company's eligibility for listing. The target's merger value or total assets must be at least 80% of the funds deposited by the SPAC, and the form of business combination is limited to a merger.
The merger deadline is up to 36 months after listing, and the lead promoter of a SPAC must be a securities firm with equity capital of KRW 100 billion or more.
This answer is general financial information as of 14-10-2026, not investment advice. Rules and tax rates change, so please also check the latest guidance from the source institution.
