How do I apply for the KOSDAQ venture fund income deduction?

Under the Enforcement Decree, an investor seeking the deduction must obtain a capital contribution or investment confirmation from the collective investment business entity of the venture company investment trust or from the financial company handling the trust, and submit it.

Residents who settle their tax through year-end settlement, such as those with only employment income, submit it to their withholding agent or the like by the date they receive their February salary of the following year, and other residents submit it by the deadline for filing their final global income tax return. Check with your distributor and the National Tax Service for specific issuance and submission procedures.