Is it necessary to apply for a change of tax deduction after the approval for tax deduction was received and the FDI notification was changed?

The foreign investor had initially notified an investment of KRW10 billion with a foreign investment ratio of 50%. This changed to KRW15 billion and 75%.
If approval for tax deduction regarding the notified FDI amount was received, and the FDI amount changed before the actual investment took place, then it is not necessary to apply for a change of tax deduction. In such cases, the tax deduction will take effect depending on the application for change in FDI. However, if additional investment was made after starting the business, then application for tax deduction has to be filed for each capital increase.