유한회사 (limited company) (유)South Korea
What it takes to form, own and run a private limited company in South Korea, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
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상사회사, 그 밖의 영리법인의 설립 또는 합병으로 인한 존속법인 1) 설립과 납입: 납입한 주식금액이나 출자금액 또는 현금 외의 출자가액의 1천분의 4(세액이 11만2천5백원 미만인 때에는 11만2천5백원으로 한다.
Form it
Who registers it
- Registry
- 등기소 (court registry offices; the Commercial Registration Act, art. 4)
- Formed without visiting
- Not in our records
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- The directors must have each member pay in the whole contribution, or hand over all the property contributed in kind (Commercial Act art. 548(1)); the registration is due within two weeks of that payment (art. 549(1)).
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이사는 사원으로 하여금 출자전액의 납입 또는 현물출자의 목적인 재산전부의 급여를 시켜야 한다.
Own it
Who may own and run it
- Directors
- At least 1
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유한회사에는 1인 또는 수인의 이사를 두어야 한다.
- Shareholders
- Not stated
The registry’s and the law’s own pages do not mention it.
- Members
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not required
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다음 각 목의 사항 중 3개 이상에 해당하는 유한회사 가. 직전 사업연도 말의 자산총액이 120억원 이상
- Audit
- 외부감사: 자산 500억원 or 매출 500억원 or three of: assets 120억원, liabilities 70억원, sales 100억원, 100 employees, 50 members
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다음 각 목의 사항 중 3개 이상에 해당하는 유한회사 가. 직전 사업연도 말의 자산총액이 120억원 이상
Important dates
When each obligation falls due, as the authority states it.
- Registration of a change in a registered matter
- 14 days after change of officers
With the registry office
유한회사 filings follow arts. 181-183: a change of a registered matter is registered within 2 weeks at the head office's place.
What is public
- Directors
- Public
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누구든지 수수료를 내고
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 10–25%
내국법인의 각 사업연도의 소득에 대한 법인세; progressive bands, return due within 3 months of the business year end (법인세법 제55조, 제60조; NTS rate table for business years from 2026)
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영리법인 2억 이하 10% - 2억 이하 10% - 2억 초과 200억 이하 20% 2,000만원
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in South Korea
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- 해산 by the statutory grounds incl. members' general meeting resolution (상법 제609조), then liquidation
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유한회사는 다음의 사유로 인하여 해산한다.
- Statutory fee
- Not in our records
Every business in South Korea
VAT
- The tax
- VAT (value added tax)
Quote
일반과세자의 부가가치세 세율 일반과세자의 부가가치세 세율 : 업종, 세율 포함 업종 세율 모든 업종 10%
- Standard rate
- 10%
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일반과세자의 부가가치세 세율 일반과세자의 부가가치세 세율 : 업종, 세율 포함 업종 세율 모든 업종 10%
- Other rates
- Not stated
- Registration threshold
- No threshold: from the first taxable supply
no turnover threshold: registration is due before business starts or within 20 days of starting, for every business place
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사업개시 전 또는 사업을 시작한 날로부터 20일 이내에 구비서류를 갖추어 관할세무서 또는 가까운 세무서 민원봉사실에 신청하여야 함
- Voluntary registration
- No
Registration has no turnover threshold, so there is no below-threshold voluntary registration; an application may be filed before the business starts.
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사업개시 전 또는 사업을 시작한 날로부터 20일 이내에 구비서류를 갖추어 관할세무서 또는 가까운 세무서 민원봉사실에 신청하여야 함
- A foreign company
- Registers from its first taxable supply
The 20-day registration rule carries no turnover condition, so a business with no establishment registers from its first taxable supply. The NTS page for foreign suppliers of electronic services is drawn by script on Hometax and could not be read, so a representative requirement is unrecorded.
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사업개시 전 또는 사업을 시작한 날로부터 20일 이내에 구비서류를 갖추어 관할세무서 또는 가까운 세무서 민원봉사실에 신청하여야 함
- Returns filed
- Quarterly
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일반적인 경우 법인사업자는 1년에 4회, 개인사업자는 2회 신고하며 과세기간 중에 월별 조기환급 신고를 한 경우에는 해당기간의 실적은 제외하고 신고하여야 합니다.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
2 services name South Korea on their own list: Paysera, Airwallex. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- 유한회사 (limited company) ((유))
- ISO 20275 code
- J3U5Secondary GLEIF, Entity Legal Forms code list