Are duties exempted for raw material, if the material is supplied from the parent company for free and processed in Korea and exported ?

Even if the raw material for export is imported costless, the duty has to be paid according to tax rate (the same is for import-export trade among affiliates)
However, it is possible to get the paid duty refunded, if the imported raw material is used for the manufacturing of products for export, after the export process is completed, and if the lump-sum payment and posterior payment system are used, payment of duties can be reduced.