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Rents

Rents within DFTZ may be waived or reduced in accordance with Section 6 or 8 of Article 13 and Article 18 of the Foreign Investment Promotion Act.
Rent of private factory land

Rent of private factory land
Rent	Lease Criteria	Applicable Period
Free of charge	The land used by companies under one of the following circumstances (Applicable for 10 years after the lease agreement date) 1. The new foreign investment amount is USD 10 million. 2. High-tech businesses under Section 1 of Article 5 of the Industrial Development Act; businesses that require advanced technologies under Section 1 of Articles 121-2 of the Tax Incentive Limitation Law; and industrial support businesses with new foreign investment exceeding USD 1 million	Aug.1.2011 ~ Jul.31.2013
On payment basis	Land used by other tenants: 26 won (㎡/month)

Rent on standard factory buildings

(Rent unit: per ㎡/month)

Rent on standard factory buildings
Property	Usage	Rent Application Period	Applicable period
Building	Standard factories used by companies under one of the following circumstances (applicable for 10 years after the lease agreement date) 1. The new foreign investment amount is USD 5 million 2. High-tech businesses under Section 1 of Article 5 of the Industrial Development Act; businesses that require advanced technologies under Section 1 of Articles 121-2 of the Tax Incentive Limitation Law; and industrial support businesses in which the new foreign investment amount is over USD 1 million	Free of charge	Aug.1.2011 ~ Jul.31.2013
Building	Standard factories used by other tenants Heavy industry buildings Light industry buildings	370won 401won	Aug.1.2011 ~ Jul.31.2013

Common charge
- A common charge is imposed upon all tenants for the operation and maintenance of common convenience facilities in the FTZ: Common charge = 20 won × leased land and building area (m2) × 4 quarters/year

Tax Breaks

DFTZ benefits from tax breaks under Article 121 of the Tax Incentive Limitation Law, Article121.
Details

Tax breaks Details
Category	Beneficiaries	Support details
Tax breaks	Foreign-invested businesses that require high technologies, and industry support service businesses	5 years of breaks on corporate tax and income tax (3 years of 100% exemption, 2 years of 50% exemption) 15 years of 100% exemption from acquisition tax, registration tax, and general income tax
	Manufacturing businesses in which the foreign investment amount is USD 10 million	5 years of breaks on corporate tax and income tax (3 years of 100% exemption,2 years of 50% exemption) 15 years of 100% exemption from acquisition tax, registration tax, and general income tax
	Foreign-invested logistics businesses in which the foreign investment is over USD 5 million
Preferential tariffs	All tenants	FTZ, which is not included in the customs territory, does not impose tariff on foreign goods. Tariff exemption or refund is given for local goods allowed to enter the FTZ.
Zero-rate VAT	All tenants	Local goods allowed to enter the FTZ Foreign goods and services that are supplied and provided between FTZ tenants