Is income received from a KOSDAQ venture fund also taxed?

The income deduction is a benefit on the amount invested; separate tax rules apply to income you receive from the fund.

According to the National Tax Service, fund income is in principle taxed as dividend income, but gains and losses arising from the fund's trading or valuation of securities listed on the securities market or of shares and equity interests in venture companies are not included in taxable income. Income from other sources, such as bond interest, may be taxed, so check the prospectus and the National Tax Service's guidance for details.