Survey link : http://sti.surveybox.kr/sp7/S15628xter2w/langin.asp 

This survey is part of an in-depth evaluation of the preferential taxation of income tax for foreign workers, commissioned by the Ministry of Economy and Finance and conducted by the Korea Institute of Public Finance. It aims to assess the preferences for Korea's foreign investment support system. Specifically, it seeks to identify the relative preferences of various economic, social, and tax system factors that influence foreign investment in Korea from the perspective of investors. The questions pertain to the specific importance of the domestic investment environment (such as the size of the domestic market, role as a base for overseas supply, and integration with upstream and downstream industries) and the tax system (corporate tax rates, tax exemptions related to investments, and tax reductions for foreign workers). 

1) The preferential taxation of income tax for foreign workers refers to the system that grants a single tax rate of 19% (for a period of 20 years) to foreign workers employed by foreign-invested companies. This system is scheduled to end on December 31, 2023. 

2) The in-depth evaluation of preferential taxation is conducted to examine the validity and effectiveness of the tax support system, especially in anticipation of the sunset provisions or expiration of the tax support system. It aims to assess the appropriateness and efficiency of the tax support measures before they are set to expire.