> XBRL Financial Statements > Latest Filings. Find out about the accounting rules in South Korea : accounting principles and standards: Listed companies and unlisted financial institutions are required to adopt K-IFRS (Korea- International Financial Reporting Standards). Start-Biz Online (in Korean) Small and Medium Business Administration (in Korean) Supreme Court – Registry (in Korean) Financial Supervisory Service – Repository of Korea's Corporate Filings; South Sudan. However, unlisted companies may choose either K-IFRS or Korean Generally Accepted Accounting Standards (K-GAAP) for financial accounting. KCAB INTERNATIONAL was established on 20 April 2018 as an independent division of the Korean Commercial Arbitration Board to meet the growing demand for cross-border commercial dispute resolution. Lvji is a business that has experienced strong top line growth of 400%, 320%, and 79.6% for the three years prior to its IPO on 16 January 2020. A corporation must file an interim tax return with due payment for the first six months of the fiscal year, and the filing/payment must be made within two months after the end of the interim six-month period. 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 Each South Korean company must file a quarterly VAT report and an annual tax return to meet the requirements of the Republic of Korea company law; A corporation must file an interim tax return with the Korean Government, comprising i) balance sheet ii) … Company name 1.1 Who is/are the relevant merger authority(ies)? 4 Samil PwC Samil PricewaterhouseCoopers (Samil However, as for a foreign resident who has had a domicile or place of residence in Korea for 5 years or less in aggregate in the previous 10 years ending on the last date of the tax year concerned, will not be subject to Korean income tax on the foreign-source … Kyung-Tae Ahn Chairman. With a South Korea Company Credit Report we conduct an investigation on the target company, include the latest information on the company held by the Companies Registry and credit recommendations are included, where financial data … KCAB INTERNATIONAL specializes in international arbitration to ensure that disputes are resolved in a cost-effective and time-efficient manner within a streamlined … The Korea Fair Trade Commission (“KFTC”) is the relevant merger authority that enforces the Monopoly Regulation and Fair Trade Act of Korea (“MRFTA”), which is the primary competition law in Korea. doing business in Korea. Ministry of Justice – Business Registry (not searchable) Spain In Korea, the taxable year is on a fiscal-year basis as elected by the taxpayer. However, it cannot exceed 12 months. In case of residents, salaries received outside of Korea as well as those received within Korea will be taxed in Korea. Yes, a physical place of business in Korea is required to register for VAT. 1.2 What is the merger legislation? With an asset light business model, it has also been able to generate positive and growing operating income with an attractive margin of approximately 30%. We can provide a search report from the South Korea Companies Registry with the latest information on the target company, the information on smaller companies can be limited as in Korea a company is not obliged to disclose accounts and shareholder details. Contents of a South Korea Company Search Report. South Korea. South Korea Companies Registry. We hope this guide can serve as a useful resource to better understand the Korean market and provide insight into certain areas of interest when contemplating business or investment in Korea. South Korea Company Credit Reports. General meeting of shareholders is the ultimate decision-making body and determines the fundamental matters regarding the company's structure and management specified under the Korean Commercial Code (KCC) or the company's articles of incorporation (AOI) Joint-stock company (Jusik Hoesa)Separate and distinct entity. Tax returns.