A confirmation about the eligibility can be applied for at the Ministry of Finance and Economy.However, the confirmation about the eligibility is not an approval to receive tax deduction, as the application to receive tax deduction has to be submitted separately after FDI notification. 

No, only the sectors that are listed are eligible for tax deduction benefits. 

If a foreign company with direct or indirect investment from a Korean citizen or company (excluding overseas Koreans with permanent residence or equivalent status) conducts foreign investment in Korea, then the investment rate of the Korean citizen or company is not subject to tax deduction pursuant to Art. 121 of the Special Tax Treatment Control Law.
If the rate of investment by the Korean citizen or company is less than 10%, this rule does not apply.
In this case, the rate of investment by the Korean company G is more than 10%, and thus, that part will be applicable to tax deduction. 

According to Art. 121 of the Special Tax Treatment Control Law, the day of reckoning would be the day when the change about the capital increase was registered. 

Since the confirmation has no legal effect, it is necessary to submit a written application and get the approval for tax deduction. 

Since it is a new foreign investment, the regulations of tax deduction are applicable.Furthermore, it is also possible to receive tax deduction during the residual period, if a foreigner acquires existing stocks of a foreign-invested company, which are owned by a foreigner.

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.

Long-term loans of over 5 years are not included in the calculation of the foreign-investment ratio. 

For an individual business having operated a manufacturing company for more than one year, income tax for the capital gain will be carried forward, and the acquisition and registration tax for the corporation receiving the investment in kind are exempted.
Tax carried forward means that the individual business reserves the income tax for the capital gain, and instead the tax is levied to the corporation receiving the investment in kind including the share of the individual business.
If the individual is not conducting a business, there are no tax benefits for income tax of capital gain, and also no exemption from acquisition and registration tax for the corporation receiving the investment in kind.

According to the value-added tax law, business registration has to be conducted for each business location, that is, business registration has to be made for the headquarters, factory and sales office respectively.