Business structures for foreign operations in Korea
The appropriate structure depends on business plans, licensing requirements, tax exposure, staffing plans, and visa considerations.
| Structure | Revenue | Tax Filing | Licensing | Back-Office |
|---|---|---|---|---|
| Foreign-Invested Company (FIC) | Yes | Yes | Often | High |
| Branch Office | Yes | Yes | Sometimes | High |
| Liaison Office | No | Limited | No | Medium |
Foreign-Invested Company (FIC)
Separate Korean legal entity with full compliance obligations
A foreign-invested company is the most common structure for foreign businesses planning long-term operations in Korea.
Branch Office
Extension of a foreign company — not a separate legal entity
A branch office is an extension of a foreign company and does not constitute a separate legal entity in Korea.
Liaison Office
Non-revenue activities only — market research and communication
A liaison office is designed for non-revenue-generating activities such as market research and communication.
Integrated Back-Office Approach
In Korea, tax, payroll, corporate governance, and administrative compliance operate as a connected system. Managing these obligations through multiple, disconnected providers often leads to delays, inconsistencies, and increased compliance risk.
We act as an integrated back-office partner, ensuring that foreign businesses can operate in Korea with clear accountability and consistent execution across all required areas.