If I redeem within 3 years and the deduction is recovered, how is the tax collected?

Under the current Enforcement Decree, the financial company handling the venture company investment trust collects 35/1,000 of the amount of the transfer or redemption of the beneficiary certificates, up to KRW 2 million a year, and pays it to the tax office by the 10th of the following month.

If the investor proves that the tax actually reduced was less than this, only the amount actually reduced is recovered. The tax is not recovered for reasons set by law, such as the investor's death, emigration of the entire household overseas, or serious property loss from a natural disaster.