Who can claim the KOSDAQ venture fund income deduction? Can a corporation?

The income deduction under Article 16 of the Restriction of Special Taxation Act deducts an amount from global income when a 'resident' invests in beneficiary certificates of a venture company investment trust, so it is available to individual residents.

Corporations can invest in the funds, but the deduction under this provision does not apply to them, and non-residents are not eligible for it either. Check with the National Tax Service or a tax professional whether it applies in your situation.