It is unreasonable that a foreign invested company that reserve investment as won tries to exchange won to foreign currency to make a payment even though it has foreign currency from loan or business activities in order to receive custom exemption, and it is impossible to examine the origin of money when invested fund and other fund are deposited and withdrew in the same account.
Therefore, even though a foreign invested company makes a payment by additional foreign capital, if the company secures initial investment invested from foreign investors and the payment is in the rage of investment from the foreign investors and it is declared within three years from the date of FDI notification under the Customs Act, it is reasonable to be exempted from duties.
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