What happens if I redeem a KOSDAQ venture fund within 3 years?

Under the Restriction of Special Taxation Act, if after receiving the income deduction you transfer or redeem the beneficiary certificates (including partial redemptions) before 3 years have passed from the investment date, the tax corresponding to the income already deducted is recovered.

However, it is not recovered if there is a reason prescribed by Presidential Decree, such as the investor's death. If you plan to take the deduction, plan your finances with the 3-year holding requirement in mind.