What is the legal name of a KOSDAQ venture fund?

'KOSDAQ venture fund' is not an official legal term but a common name for the 'venture company investment trust' defined in the Restriction of Special Taxation Act.

Article 16 of that Act provides an income deduction when a resident invests in the beneficiary certificates of a venture company investment trust prescribed by Presidential Decree, and Korea Financial Investment Association regulations also set aside a separate allocation of KOSDAQ IPO shares for these trusts. So in fund documents and regulations, look for the term 'venture company investment trust'.