Investor Information: SOUTH KOREA

 

Economy

 

    1. Economic Background

South Korea's economy, historically based on agriculture, has undergone extraordinarily rapid industrialization since the early 1960s. The country's gross domestic product, or GDP, expanded by more than nine percent annually between the mid-1960s and mid-1990s. A series of five-year economic plans implemented beginning in 1962 concentrated on the development of export-oriented and import-substituting manufacturing. Economic aid, especially from the United States and Japan, has been vital to the economic growth of the country, which in the span of a generation grew from one of the world's poorest nations to an industrial power. As one of the "Four Dragons" of East Asia - alongside Taiwan, Singapore and Hong Kong -- South Korea has achieved an incredible record of expansion. Three decades ago, its GDP per capita was comparable to the poorer countries of Africa and Asia. Today, its GDP per capita is seven times India's, 13 times North Korea's and already close to that of the lower ranking economies of the European Union.

This success through the late 1980s was achieved by a system of close ties between government and business, including directed credit, import restrictions, sponsorship of specific industries and a strong labor effort. The government promoted the import of raw materials and technology at the expense of consumer goods and encouraged savings and investment over consumption. Under this development regime, South Korean business groups, the chaebol, grew into large multinational enterprises, but there was also a tendency for each major group to mirror what the others were doing and to push growth at the expense of profitability and sound balance sheets. By the mid-1990s, while the chaebol were large, there was considerable duplication in their output mix (e.g. most groups were in automobile manufacturing) and a growing overhang of excess capacity that required more and more export volume to keep the factories busy. Meanwhile, the standard of living was rising rapidly, a prosperous middle class was emerging and spending on consumer goods, including imports, was rising rapidly. In fact, by the mid-1990s, the 'export dependent' Korean economy was actually running merchandise trade deficits and by 1996, the current account deficit had ballooned to more than US$23 billion, or 4.5 percent of GDP.

The Asian financial crisis of 1997-1998 exposed long-standing weaknesses in South Korea's development model, including high corporate debt-equity ratios, massive foreign borrowing and an undisciplined financial sector in which lending liberally supported headlong industrial expansion without due regard for profitability. As first Thailand, then Indonesia saw the exchange value of their currencies collapse as portfolio and bank deposit investors rushed to get out of Asian countries with 'softly pegged' currencies and large current account deficits, South Korea also fell victim to foreign investors' rush for the exits. The Bank of Korea saw its international reserves dissipating rapidly and was forced to let the won find its own level in the market. It promptly declined sharply in value, averaging W1400/US$ in 1998 as compared to W804/US$ in 1996.

In December 1997,
South Korea signed an enhanced $US58 billion International Monetary Fund package, including loans from the IMF, World Bank and Asia Development Bank. Under the terms of the program, South Korea agreed to accelerate the opening of its financial and equity markets to foreign investment and to reform and restructure its financial and corporate sectors to increase transparency, accountability and efficiency. By the end of 1998, it had recovered financial stability -- rebuilding foreign exchange reserves to record levels by running a current account surplus of $US40 billion that year. Seoul has also made a positive start on a program to get the country's largest business groups to swap subsidiaries in an effort to promote specialization. Also, the administration has directed many of the mid-sized conglomerates into debt-workout programs with creditor banks. The stock market, which fell sharply at the onset of the crisis, rose by 33 percent in 1998 and a further 70 percent through 1999 although in mid-2002, they are still below the heady levels they had reached in 1995 when the world's portfolio investors were eager to get into the Asian Miracle. By year-end 2001, South Korea had completely repaid its IMF loan package and did it well ahead of schedule. Its sovereign foreign currency debt rating has progressively moved back from 'junk' status as well, currently standing at BBB+ (as rated by Standard and Poors), a solid 'investment grade' rating, though still not a strong as the AA- rating it carried just prior to the financial crisis of 1997.

 

    1. Economic Performance

While South Korea was affected by the global economic slowdown of 2001, it weathered the storm much better than many of its middle-income export-oriented neighbors who suffered recessions when the United States economy slowed. South Korea's aggregate demand has a better mix of domestic consumption and investment than many of its neighbors and those components of demand helped the country perform better during 2001 than many Asian economies. GDP growth did slow to three percent in 2001, down sharply from the 9.3 percent and 10.9 percent expansion rates of 2000 and 1999 respectively. Those very rapid growth rates do reflect the fact that South Korea does produce goods for export that a very attractive in major markets like the United States and the economy definitely participates fully when there are boom times in world trade. The inflation rate as measured by the GDP deflator was actually negative in 1999 and 2000 and a moderate two percent in 2001; consumer price inflation was also very low in 1999 and 2000, although not negative. In 2001, consumer price inflation picked up to over four percent, but that does not indicate a threat of accelerating inflation. The unemployment rate has continued to decline from the peaks it hit during the Asian Crisis; unemployment averaged 3.7 percent in 2001, down from 4.1 percent in 2000 and 6.3 percent in 1999.

Since the recovery from the Asian financial crisis (which put the fiscal balance into a steep deficit),
South Korea's fiscal policy been conservative and has generally 'overperformed' on its budget surplus predictions. In 2001, the fiscal surplus came in at 1.7 percent of GDP, up from 1.1 percent of GDP in 2000 and a dramatic improvement over the 3.3 percent deficit of 1999 when the economy was still climbing out of the sharp contraction of 1998.

 

World Bank Group Data: not available

 

    1. Balance of Payments

The current account surplus was US$8.6 billion, or 2.1 percent of GDP, in 2001, continuing its decline from the massive US$40 billion surplus of 1998 when the sharp contraction of the Korean economy and its loss of international creditworthiness resulted in a very large reduction in imports of goods and services. But, the current account surplus in 2001 is still a very large departure from the large current account deficit (US$23 billion) of 1996—the last full year of the "Asian Miracle" boom. A major factor in the huge swing of the current account from deficit to surplus is the swing of the merchandise trade balance from deficit to surplus since 1996. In 2001, the trade surplus was US$13.4 billion whereas in 1996, the trade balance was in deficit by more than US$14 billion. While the trade surplus in 2001 was large in US dollar terms, it did represent the continuation of the trend of declining surpluses since 1998, the year in which imports fell by 35 percent and in which the trade surplus hit US$41.6 billion! In 2001, the decline in global trading volumes was clearly evident in both Korea's exports and imports; both declined from their year 2000 levels. But, even at their reduced level in 2001 as compared to their peak in 2000, Korean exports to the rest of the world were substantially higher than they were at the peak of the Asian boom of the mid-1990s. And, imports are still below the level they reached in 1996. This dramatic swing in the trade balance reflects both the very significant restructuring of the economy and the change in the terms of trade (largely due to the depreciation of the won) that have made Korean exports relatively cheaper and imported goods relatively more expensive.

Trade in international services has been less affected than trade in merchandise goods by the events of the past five years.
Korea has typically run a deficit on services with the rest of the world; it did so before the Asian financial crisis and it continues to do so today. In the past two years, the services deficit has been US$3-3.5 billion annually. Similarly, Korea's net factor income payments are in deficit; it pays out more in dividends and interest to foreigners who have invested in Korea or who have loaned funds to Korea than it receives on loans and investments made abroad by Koreans. Unilateral transfers, including remittance of earnings of Koreans working abroad and foreign workers in Korea, are large in both directions, but Korea typically has received more transfers from abroad than it has paid out, although that pattern did not hold during 2001 when there was a small deficit on unilateral transfers.

The dramatic changes in the current account balance are not mirrored in a swing of the financial account from surplus during the Asian Miracle years (i.e. before 1997) to a deficit today as might normally be expected. Rather, the financial account in the past three years has also been in surplus. After the crash of 1997-8, Korea attracted a large inflow of foreign direct investment as Korean assets were both cheaper to buy in foreign currency terms as the won depreciated and were for sale as the corporate sector rushed to rationalize and restructure. Similarly, portfolio investment in
Korea has remained almost as high in the past three years as it was during the Asian boom.

Since both the current account and the financial account have been in surplus over the past three years, the overall balance of payments has been a huge surplus, totaling US$13 billion, US$23 billion and US$33 billion in 2001, 2000 and 1999 respectively. These huge overall payment surpluses enabled
South Korea to both rebuild its international reserves and to repay its 'exceptional financing'—the US$58 billion in loans taken from the IMF during the crisis. As of year-end 2001, South Korea's international reserves stand at more than US$100 billion, up from just US$20 billion in 1997.

 

Balance of Payments
(Billions of $US)

 

1996

1997

1998

1999

2000

2001

Current Account Balance

-23.006 E

-8.167 E

40.366 E

24.476 E

12.240 E

8.617 E

Goods and Services

-21.144 E

-6.379 E

42.651 E

27.720 E

13.982 E

9.866 E

Net Investment Income

-1.816 E

-2.455 E

-5.638 E

-5.159 E

-2.422 E

-0.886 E

Net Current Transfers

-0.046 E

0.667 E

3.353 E

1.915 E

0.680 E

-0.363 E

Capital and Financial Account

23.326 E

-9.803 E

-8.210 E

12.320 E

12.110 E

2.100 E

Net Errors and Omissions

1.095 

-5.010 

-6.225 

-3.536 

-0.561 

2.698 E

Overall Balance

1.415 E

-22.980 E

25.931 E

33.260 E

23.789 E

13.415 E

Official Reserves Stock

34.037 E

20.368 E

51.975 E

73.987 E

96.131 E

102.753 E

Current Account (Percent of GDP)

-4.4% E

-1.7% E

12.7% E

6.0% E

2.7% E

2.1% E

 

 

    1. Import Export Markets:

 

Exports:

$159.2 billion f.o.b. (2002 est.)

Exports - commodities:

Electronic products, machinery and equipment, motor vehicles, steel, ships; textiles, clothing, footwear; fish

Exports - partners:

US 20.7%, China 12.1%, Japan 11.0%, Hong Kong 6.3%, Taiwan 3.9% (2001)

Imports:

$146.6 billion f.o.b. (2002 est.)

Imports - commodities:

Machinery, electronics and electronic equipment, oil, steel, transport equipment, textiles, organic chemicals, grains

Imports - partners:

Japan 18.9%, US 15.9%, China 9.4%, Saudi Arabia 5.7%, Australia 3.9% (2001)

 

    1. Stock Market Performance

The South Korean Stock Exchange listed 725 companies at the end of the1990's.

All foreigners wishing to invest in the Exchange must register with the Securities Supervisory Board in order to receive an Investment Registration card that is required to work through a brokerage firm. Foreign investors must also have a foreign currency as well as a Won currency account in order to transfer funds to the brokerage's share transaction account. Foreigners are limited to purchasing listed stocks.

Total foreign investment limits are 20 percent, with any individual limited to 3 percent. Foreign investment for KEPCO and POSCO is limited to 15 percent.

For more information about the South Korean Stock Exchange, see URL:
http://www.kse.or.kr/eng/.

 

 

Foreign Investment

 

The new Foreign Investment Promotion Act (FIPA) went into effect on November 17, 1998, replacing the former 1966 Foreign Capital Inducement Act (FCIA). Like the FCIA before it, the FIPA (and related regulations) categorizes business activities as either open, conditionally or partly restricted, or closed to foreign investment. FIPA considerably reduced the number of restricted sectors, although restrictions remain on 28 industrial sectors, four of which are entirely closed to foreign investment. (Please see chart on next page.) As a result of a March 1, 2000, revision of the Korean Industrial Classification Standards. restricted industrial sectors increased to 28 (from 21 in 1999). The revision added several industrial subsectors, such as cable television distribution, satellite broadcasts, radioactive disposal, etc, which did not exist when the previous standards were drafted. In contrast, 120 categories were restricted in 1996. Although the ROKG has no plans to open currently restricted sectors, it will review restricted sectors from time to time for possible further openings. According to the Ministry of Commerce, Industry, and Energy (MOCIE), 99.6% of industrial sectors are open to foreign investors (that is, only four of 1121 industrial sectors are completely closed to foreign investment), well above the OECD average.

The major points of the 1998 FIPA are as follows:

• Simplified procedures, including those for FDI notification and registration;
• Expanded tax incentives for high-technology FDI;
• Reduced rental fees and lengthened lease durations for government land (including local governments);
• Increased central government support of local FDI incentives;
• Establishment of a one-stop Investment Promotion Center (IPC) within the Korea Trade
• Promotion Corporation to assist foreign investors in dealing with the bureaucracy;
• Establishment of an ombudsman office within the IPC to assist foreign investors.

1. Currency Conversion and Transfer Policies

The ROKG has substantially removed past restrictions on financial transfers in and out of
Korea. In the past, foreign exchange transactions were strictly regulated by the Foreign Exchange Control Act and its associated regulations. Even before this act was replaced in 1999, the ROKG liberalized transactions in medium- and long-term overseas borrowings, purchase and sale of local real estate and dealings in over-the-counter (OTC) stocks and bonds.

On
April 1, 1999, the Foreign Exchange Transaction Act (FETA) came into effect, replacing the Foreign Exchange Control Act. This act liberalized foreign transfer law in two steps, the first taking effect immediately and the second at the end of 2000. The first stage fully liberalized all current-account transactions by business firms and banks, paring down the former, very lengthy negative list to five items. Most of those items affect foreign exchange transactions by individuals, including overseas travel expenses.

The FETA's second-stage liberalization will dismantle most remaining restrictions as of
January 1, 2001, except for those that could harm international peace and public order such as money laundering and gambling. Three specific types of transactions will not be liberalized:

• non-residents are not permitted to buy won denominated hedge funds, including forward currency contracts;
• the Financial Supervisory Commission will not permit foreign currency borrowing by "non-viable" domestic firms;
• the ROKG will monitor and ensure that Koreans firms which have extended credit to foreign borrowers will collect their debts.

The ROKG has retained the authority to reimpose restrictions in the case of severe economic or financial emergency.

Capital-account liberalization under FETA has been extensive. All capital-account transactions are permitted unless specifically prohibited. 72 of the 91 transactions specified by the OECD code of liberalization of capital movements now are permitted. For instance, non-residents now may open deposit accounts in domestic currency (won) with maturities of more than one year and may engage in offshore transactions, such as issuing domestic currency (won) denominated securities abroad.

The right to remit profits is granted at the time of the original investment approval. Banks control the now pro-forma approval process for FETA-defined open sectors. For conditionally or partially restricted investments (as defined by FETA), approval for both the investment and remittances rests with the relevant ministry.

When foreign-investment royalties or other payments are proposed as part of a technology licensing agreement, the agreement and the projected stream of royalties both must be approved by a bank or by the Ministry of Finance and Economy (MOFE). Again, approval is virtually automatic.

An investor wishing to effect a remittance must present an audited financial statement to a bank to substantiate the payment. To withdraw capital, a stock valuation report issued by a recognized securities company or the Korean appraisal board also must be presented.

Foreign companies seeking to remit funds for investments in restricted sectors first must seek appropriate ministerial approval and must obtain bank approval, after demonstrating the legal source of the funds and proving that relevant taxes have been paid.

Limits on how much money foreign and domestic travelers may take out of
Korea per trip will be dropped at the beginning of 2001.

Conversion of the national currency (the won) into foreign currencies for the importation of goods and services is possible at local banks. The external value of the won is the responsibility of the Bank of Korea, the central bank. Daily fluctuation limits have been completely removed, and the Bank of Korea has committed itself under the IMF program to limit its interventions to "smoothing" operations (rather than to attempt to manage the exchange rate). As a reference price, the Bank of Korea uses the previous day's weighted average of won-dollar interbank transactions. Casinos are open only to foreigners, except on case-by-case ROKG approval.

2. Expropriation and Compensation

Korea follows generally accepted principles of international law with respect to expropriation. The law protects all foreign-invested enterprise property from expropriation or requisition. If private property is expropriated, it can only be taken for a public purpose, and then only in a non-discriminatory manner. Property owners are entitled to prompt compensation at fair market value. The Embassy is not aware of any cases of uncompensated expropriation of property against American citizens.

3. Dispute Settlement

Serious investment disputes involving foreigners are the exception rather than the rule in
Korea, except in cases involving intellectual property rights. There exists a body of Korean law governing commercial activities and bankruptcies that constitutes a means to enforce property and contractual rights, with monetary judgments usually made in the domestic currency. The judgments of foreign courts are not enforceable in Korea.

Although commercial disputes can be adjudicated in a civil court, foreign businesses often feel that this is not a practical means to resolve disputes. For example, proceedings are conducted in the Korean language, often without adequate translation. Foreign lawyers, (i.e., who have not passed the Korean Bar), are almost always prohibited by Korean law from representing clients in Korean courts.

Civil procedures common in the
United States, such as pretrial discovery, do not exist in Korea. During litigation of a dispute, foreigners may be barred from leaving the country until a decision is reached. Legal proceedings are expensive and time-consuming. Lawsuits often are contemplated only as a last resort, signaling the end of a business relationship.

Commercial disputes may also be taken to the Korean Commercial Arbitration Board (KCAB). The Korean Arbitration Act and its implementing rules outline the following steps in the arbitration process:

• parties may request the KCAB to act as informal intermediary to a settlement;
• unsuccessful, either or both parties may request formal arbitration, in which case the KCAB appoints a mediator to conduct conciliatory talks for 30 days;
• if unsuccessful, an arbitration panel consisting of one or three arbitrators is assigned to decide the case.

If one party is a not resident in
Korea, either may request an arbitrator from a neutral country.

When drafting contracts, it always is a good idea to provide for arbitration by a neutral body such as the International Commercial Arbitration Association (ICAA). Foreign companies should seek local expert legal counsel when drawing up any type of contract with a Korean entity.

Korea is a member of the International Center for the Settlement of Investment Disputes (ICSID). It has also acceded to the New York Convention (formally called the United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards). Korea is a member of the International Commercial Arbitration Association and the World Bank's Multilateral Investment Guarantee Agency (MIGA). It is important to keep in mind that Korean courts may ultimately be called upon to enforce an arbitrated settlement.

4. Performance Requirements and Incentives

Korea ceased imposing performance requirements on new foreign investment in July 1989 and eliminated all preexisting performance requirements in December 1992.

5. Private Ownership Rights

Korea fully recognizes rights of private ownership and has a well-developed body of laws governing the establishment of corporate and other business enterprises. Private entities may freely acquire and dispose of assets but the Fair Trade Act may limit cross-ownership of shares in two or more firms if the effect is to restrict competition in a particular industry.

Property law was a key area of the Korean economy that was liberalized in 1998. The Alien Land Acquisition Act (as amended) grants even non-resident foreigners and foreign corporations the same rights as Koreans in purchasing and using land. Portfolio investment in real estate is now permitted as well. In fact, since the liberalization of real estate regulations in June 1998 until the end of March 2000, foreign entities cumulatively purchased 1.36 million square meters of land in the Seoul area (worth $2.26 billion).

Almost no restrictions remain on foreign ownership of local shares. As of 2000, Korean law permits foreign direct investment through mergers and acquisitions with existing domestic firms, including hostile takeovers. The prohibition on cross-ownership between companies was repealed on
April 1, 1998.

6. Protection of Property Rights

Korea has made significant efforts to strengthen its intellectual property rights (IPR) laws and enforcement, although there have been inconsistencies with respect to court interpretation and rulings on the law. The lack of IP protection for computer software, pharmaceutical patents and proprietary information and copyrights prompted USTR to upgrade Korea to "Priority Watch List" under Special 301 in April 2000.

Pursuant to its obligations under the WTO Agreement on Trade- Related Aspects of Intellectual Property Rights (TRIPS),
Korea passed four acts (patent, utility model, design and trademark) in December 1995, and implemented new copyright, computer software and customs laws in 1996.

In 1997, the trademark law was amended to afford protection to three- dimensional trademarks (registered in
Korea only). On March 1, 1998, the revised trademark law became effective and the new patent court was established. Korea is implementing developed- country IPR standards in many areas, but still claims developing country status with respect to its TRIPS obligations overall.

In June 2000,
Korea submitted to the WTO a report claiming that the country is in full compliance with TRIPS.

7. Transparency of Regulatory System

The Korean regulatory environment is difficult for domestic firms to work in and poses an even greater challenge to foreign firms. Laws and regulations are framed in general terms and are subject to differing interpretations by government officials, who rotate frequently. Basic concepts of administrative procedure are not well developed. The regulatory process is not transparent and frequent informal discussions with the bureaucracy are necessary. Mid-level bureaucrats rely on unpublished ministerial guidelines and unwritten administrative advice for direction. Proposed rules often are not published prior to promulgation, or are published with insufficient time to permit public comment and industry adjustment. After promulgation, rules can be applied retroactively and arbitrarily. While
Korea has an administrative procedures law, the rule-making process continues to be opaque and non-transparent, particularly for foreigners.

President Kim Dae-jung has made deregulation one of the cornerstones of his economic policy. To date this has taken a back seat to more "critical" economic and financial system restructuring, though the ROKG has made a major effort to cut back on the number of regulations in force. The regulatory picture is mixed depending on the ministry or agency. Some have made unprecedented outreach efforts to foreign business. Complaints about regulatory impediments vary by business sector. The practical effect of
Korea's laws regulating monopolistic practices and unfair competition is limited by the long-standing economic dominance of a few large business conglomerates, referred to locally as "chaebol." Most recently, on December 28, 1999, the ROKG amended the Anti-Monopoly and Fair Trade Act. The Act has been repeatedly changed to address the issue of unwieldy chaebol growth. In this latest revision the ROKG repealed the prohibition of cross ownership but instead instituted a new restriction on intra-group cross-payment guarantees. Therefore, no new intra-group payment guarantees were allowed for the top 30 chaebol starting from April 1, 1998. The top 30 chaebol are committed to eliminating all existing intra-group payment guarantees by March 31, 2001. The top four chaebol already have eliminated almost all cross-guarantees.

Chaebol domination of the Korean economy causes some practical business problems for foreign investors. Small-and medium suppliers, for example, may be reluctant to deal with foreign firms for fear of jeopardizing a prized chaebol relationship. Distribution channels may be blocked by chaebol competitors who own or dominate distribution channels, although such practices are declining as result of the Fair Trade Commission's (FTC) vigorous intervention and consumer advocate activities. Obtaining access to credit may be complicated by the privileged relationships competing chaebol enjoy with local banks, though regulations limit a bank's exposure to any single chaebol group to 25% of capital and stipulate that 35% of lending must go to small and medium enterprises.

8. Political Violence

Korea does not have a history of political violence directed against foreign investors. The Embassy is unaware of any politically motivated threats of damage to foreign-invested projects and/or foreign-related installations of any sort, nor of any incidents that might be interpreted as having targeted foreign investments. Labor violence unrelated to the issue of foreign ownership, however, has occurred in foreign-owned facilities in the past.

Tensions on the Korean peninsula have remained relatively high due to the threat from North Korean conventional military forces. In a U.S.-DPRK agreement signed in
Geneva in October 1994, North Korea agreed to freeze and eventually dismantle its nuclear weapons program. It did so in return for improved relations with the United States and a program to provide substitute energy in the form of heavy fuel oil and the construction of light water reactors, which are less subject to use for weapons development. It is hoped that this program, in conjunction with improved inter-Korean relations, will ease the DPRK's international isolation and reduce tensions on the peninsula.

The historic meeting in June 2000 between South Korean President Kim Dae-jung and North Korean leader Kim Jong-il is a promising start in a relationship that could do much to reduce tensions on the
Korean Peninsula.

9. Corruption and Crime

Korea's historic style of governance - lack of transparency in the formation of laws and regulations, inadequate institutional "checks and balances," and a societal structure heavily based on personal relationships - has provided ample opportunities for corruption and influence peddling.

The Kim Young-sam administration (1993-1998) resolved to break with this tradition and began a momentous reform process by requiring all bank accounts to carry "real names" by the end of 1993. This basic change had a profound impact in an economy where illegal wealth traditionally was hidden through the use of multiple bank accounts established under fictitious names. (The ROKG earlier had backtracked on this reform somewhat, by allowing the issuing and purchase of "bearer bonds" to mobilize domestic resources to address the financial crisis. Reacting to criticism that because the bonds did not require the use of real name and thus could provide a tax shelter for illegal wealth, the ROKG decided to discontinue this type of bond.)

This single change has had profound effect and likely is irreversible. Yet, the original conditions which contributed to corruption - principally the lack of transparency in government actions and close relationships between the government, the banks, and the chaebol - have yet to be fully rectified. The ROKG has taken important steps forward, including the first public hearings held by ministries to solicit popular views on proposed changes in regulations and laws, but much remains to be done. The Kim Dae-jung administration is fully committed to a more open and transparent system of government. To demonstrate such commitment, the ROKG has decided to host the third Global Forum on Fighting Corruption in 2003.

Bribing a Korean official is a criminal act. Penalties for bribery range from probation to life imprisonment, depending on the amount involved. Bribing a foreign official is not a crime under Korean law, but anti-bribery legislation has been approved, bringing
Korea into compliance with the OECD initiative against bribery. The Supreme Prosecutor in each province is responsible for ferreting out corruption. Many business leaders and officials - including ministers and now presidents - have been found guilty of corruption in recent years, yet few have paid heavy fines or served much time in prison. Amid spreading public sentiments denouncing bribery and corruption, particularly during the April 2000 general legislative election, civic groups have become very vocal and achieved considerable progress by identifying supposedly "corrupt" officials and working against their re-election.

10. Labor

Korea has a highly educated and hard-working labor force. Although labor-management relations can be contentious, they have improved in the past several years with wages having increased more than two and a half times over 1987 levels. Between 1987 and 1989, labor disputes numbered in the thousands. This total declined steadily to just 80 cases in 1995. Recently, due to the economic crisis and the consequential wage cuts and layoffs, labor disputes are once again on the increase. Korean labor groups are quick to escalate disputes and often resort to work slowdowns, abuse of leave, and disruption of business by holding rallies, wearing casual clothes, or displaying protest signs at the workplace. These tactics fall outside the scope of Korea's labor law and lead to confrontations with authorities. In general, aside from higher wages and better working conditions, Korean workers want a reduction in the workweek from 44-45 hours a week (five-and-one-half-work-days) to 40 hours a week with no reduction in pay. Sit-in strikes are common, and workers have on occasion occupied company offices or factories.

While labor disputes are more common at Korean companies, union members at foreign-invested firms employees tend to make greater demands on management. Workers at foreign-owned firms perceive, most often incorrectly, that job stability and career prospects are relatively less attractive than at Korean firms, and as a result, labor is increasingly concerned about reductions-in-force and issues such as severance pay. Although actions by striking employees may be illegal, unless violence occurs, police are reluctant to enforce the law and arrest unionists. At times, organized labor may portray a dispute as a nationalist issue. For some companies such as banks, whose activities are considered to be essential public services, the government has the right to order binding arbitration to solve labor disputes.

In December 1991, following its admission to the United Nations,
Korea joined the International Labor Organization (ILO) but Korea still has not ratified the basic ILO conventions on Workers Rights (Convention no. 87 on the freedom of association, Convention no. 98 on the right to organize and collective bargaining, and Convention no. 151 on public service employees' right to organize). A number of international and domestic labor groups have filed complaints against the Korean government with the ILO's Committee on Freedom of Association. This committee issued a report critical of Korean labor laws and practices. Its report recommended that Korea amend its trade union law to allow workers to form plural trade unions of their choice without restriction, to allow public servants and teachers the right to organize trade unions and engage in collective bargaining, to repeal the ban on third-party intervention in the settlement of labor disputes, and to facilitate the release of imprisoned trade unionists. It should be noted that many imprisoned trade unionists were convicted for acts of violence and destruction of property and not for their union affiliations.

In 1997,
Korea amended its labor laws to permit more than one national labor federation. At the time of this writing (July 2000), Korea had two national labor federations - the Korean Confederation of Trade Unions ("Minnochong" in Korean) and the Federation of Korean Trade Unions ("Hannochong" in Korean), as well as around 1600 distinct labor unions. After decades of refusals, the government recently permitted Korean Air Line (KAL) pilots to form a union. Also in 1997, the government repealed its ban on intervention by "third parties" in labor disputes.

11. International Investment Agreements

The
United States has a bilateral Treaty of Friendship, Commerce, and Navigation with Korea, which contains general provisions pertaining to business relations and investment. During President Kim's visit to the United States in June of 1998, President Clinton and President Kim agreed to negotiate a Bilateral Investment Treaty (BIT) between the two nations. If such a treaty is realized, regulations dealing with foreign investment will be further liberalized. An example of changes proposed in the U.S. model text includes giving foreigners the right to transfer funds into and out of Korea without delay at the current, market rate of exchange.

The
Republic of Korea is a member of the Asia-Pacific Economic Cooperation (APEC) forum. The goal of the APEC as outlined in their 1994 pledge is to establish a Free Trade Area among its member countries by the year 2020. Substantive principles that are encompassed in the APEC forum include investment liberalization, tariff reduction, deregulation, government procurement, and strengthening IPR protection.

The
Republic of Korea is a member of the World Trade Organization (WTO) and has signed subsidiary agreements including TRIPs (Trade Related Aspects of Intellectual Property) and the Government Procurement Agreement. In December 1996, Korea joined the Organization for Economic Cooperation and Development (OECD).

12. Foreign Trade Zones

The government has designated several free export zones for the bonded processing of imported materials into finished goods for export. The free export zones are specially established industrial areas where foreign invested firms can manufacture, assemble, or process export products using freely imported, tax-free raw materials, or semi-finished goods. Tax incentives are provided for foreign invested firms.

 

Tax Structure and Incentives

The corporate income, capital gains and branch tax rate is 16 percent for enterprises with income under W 100 million and 28 percent for enterprises with income exceeding W 100 million. In addition, there is a 10 percent surtax on income and capital gains. For manufacturing companies with less than 300 employees, except for branches of foreign companies, a 20 percent tax reduction is possible. The withholding tax on interest is 20 percent and there is no withholding tax on dividends.

Several withholding taxes apply to foreign companies which do not maintain a business place in
Korea, these include: a two percent tax on income from leasing equipment; 20percent tax on income from personal services; and a 25 percent tax on interest, dividends, royalties and other income.

The American Chamber of Commerce in Korea has identified the principal tax issues affecting U.S. companies as follows:

• the increase in tax burden on tuition expenses for expatriate employees,
• donation expense rules,
• the inconsistency between local and national tax laws with respect to cases pending in Mutually Agreed Procedures ("MAP"),
• limitations on recognizing goodwill in an asset transfer,
• foreign tax credit issues, enhancement of entertainment expenses.

 

Tourist Information

 

Come with me to Korea

 

- Alex Banks (Stanthorpe, QLD/ Australia )



Introduction

What makes a travel destination attractive to potential visitors - the anticipation of a wide range of memorable experience, a confidence in one's safety and comfort while traveling, the availability of services and assistance? The reasons may be simpler such as low cost or value for money. No matter what the traveler is looking for, Korea meets and exceeds expectations.


This essay introduces the reader to the many features of
Korea that should place it at the top of the discerning traveler's list of destinations


The Korean People - Friendly and Helpful

As the recent soccer world cup demonstrated,
Korea's biggest asset is its friendly, helpful people. It was rightly stated that while Japan held the world cup, Korea hosted it. Here are citizens who go out of their way to make the visitor feel at home. And this polite friendliness extends across all ages and levels of Korean society. Let me give you a personal experience of their warmth and hospitality.


While traveling by bus in 1993 between Gangneung and Daejeon, my wife and I struck up a conversation with some college students eager to practice their English. At the mid-way point of our journey, our new acquaintances purchased some local snacks for us. On arriving at our destination that night, they hailed and paid for a taxi, escorted us to our accommodation and left us with a gift of fresh oranges.


Such thoughtfulness is never far away when traveling amongst Koreans. And as mentioned, help can be extended from a young school student right up to an older curbside stall owner in one of the bustling markets. Korean society seems founded on a principle of making oneself available to cheerfully help others. It is always the little helpful interactions that make any visit to a destination more memorable and Koreans excel in this.


The other feature that flows on from the people's friendliness is the feeling that you are safe as you travel. Respect for others and their property is ingrained in Korean culture and leads to a sense of personal security. Normal precautions should always be observed when traveling internationally, but in
Korea you are at very low risk of suffering personal loss or offense.

A Land of Beauty and Calm

Korea is known as the Land of Morning Calm and a pre-dawn hike up any of the peaks in the many national parks reinforces this description. The park, with their Buddhist monasteries and temples, are places of enduring serenity that reward one with breathtaking views of the countryside. Large cities jostling with high-rise apartments are often surrounded up to their outskirts with rice fields. Journey between Korea's major cities and you are presented with constantly changing views of hillsides dotted with orchards and family shrines, intersected by valleys where rice and other crops are grown

Added to this is the Korean love of gardens. You often see groups of children or retired people tending flowerbeds and lawns outside schools or other public buildings. Most of this activity seems voluntary. City apartments are set in well cared for gardens of azaleas, roses, ginkos and conifers. Large parks provide places of relaxation for family and provide quiet places of meditation for those wishing to escape the bustle of city life. Many large corporate buildings employ full time workers to tend ornate gardens. All this combines to extend the natural beauty of the country into the heart of city life.

Abundance of English Signage

A concern amongst English speaking travelers is not being able to understand signs and directions. No such problems exist in
Korea. The country has recognized English as the world language and is moving rapidly to adopt it almost as a second tongue. Most important signs and information sources carry both English as well as Korean. English fluency is increasing among all levels of population and it is always a delightful experience to conduct a conversation with a Korean person eager to practice their English with a native speaker.


All major service providers such as tourist offices, banks, department stores and restaurants cater to the English speaker and often other languages such as Japanese, Chinese, French and German as well. Larger churches offer translation services in a range of languages. It should be noted that the listener will quickly pick up some key Korean phrases with the help of locals, and that the Korean writing system (Hangeul) is very easy to learn.

Getting around Korea

Korea's relatively small size coupled with an efficient and low cost public transport system is a recipe for getting around the country with the minimum of fuss. It starts with Korean Air's international services which feed into an extensive domestic network. All major cities are connected by luxury coach and express train services. These have various classes to match any travel budget. Inter-city buses allow access to nearly all cities and towns around the country. A growing network of motorways and express ways allow those who wish to hire their own cars to easily get around. Just be aware if you are a left side of the road traveler, that Koreans drive on the right side.


A feature of getting around
Seoul and its satellite cities of Seongnam, Ansan and Incheon is the subway system. This comprehensive rail network is very user friendly, and inexpensive to use. Each of the lines that circle and criss-cross the city is colour coded with each station numbered as well as named with signs in English and Korean. Stations are sited in conjunction with major department stores and shopping areas and significant tourist stops. All this combines to give the traveler unparalleled access to all of Seoul's features.


Where the Ancient Meets the Modern

Korea provides an interesting mix the old and the new. Lanes of traffic circle the impressive old city gates of Dongdaemun (the East Gate) and Namdaemun (the South Gate). Across the northern part of the city centre, Gyeongbokgung and Changgyeonggung palaces look across modern inner city office buildings. It is just a few city blocks from Insa-dong with its alleyways of pottery, folk art and calligraphy shops to the bright lights, fashion boutiques and coffee shops of Myeong-dong. The bustle and haggling of Namdaemun and Dongdaemun Markets contrasts with the fashionable Lotte and Shinsegae department stores. You can be dazzled by the latest technological gadgets at Yongsan Electronics Market or travel by bus to watch a master ceramist practicing skills that have been passed down over many centuries. There are the inevitable modern amusement parks such as Everland and Lotte World. But for me the real Korean experience lies in its natural attractions.

Contrasts are everywhere yet it is to Korea's credit that they have grown into a modern economy without losing touch with their history and national identity.

A Rich Historical Tapestry

As a person who comes from a country (Australia) with such a short conventional history, it is an amazing experience to stand in front of some of
Korea's national treasures and realize that these are in some cases one or two thousand years old. The stories often associated with these provide a glimpse into the lives of the royal dynasties and their people down through the ages.


Korea has experienced the ravages of conflict throughout its history. A visit to the mountain fortresses transports one back to the days of the Mongolian invasions. My two visits to the Demilitarized Zone were a sobering reminder of Korea's recent past. It makes one appreciate the absence of war within the border of Australia, but also makes one's heart go out in sympathy to this nation of essentially peace loving people whose country has so often suffered at the hands of others.


The food experience of
Korea

Korean cuisine presents visitors with a myriad of sensations and flavours but be prepared for some of them to be hot and spicy. Koreans seem to add red chilli paste either directly to dishes or at the very least, serve it as an accompaniment with most meals. Main courses of meat, fish or chicken are served with a range of side dishes including rice and Gimchi, the national dish consisting of fermented cabbage to which ginger, garlic and hot peppers have been added. One thing is for sure, the there is no shortage of dining places to choose from as every second store in
Korea seems to offer food. It is always handy to check the tourist guide as most major provincial cities and regions have special dishes such as Dakgalbi in Chuncheon and Galbi in Suwon.
 
The Final Word on
Korea

For too long,
Korea's tourist profile has been a well-kept secret. Perhaps this is due to the prominence given to other more well-known Asian destinations. Perhaps it is due in part to Korea's own self-effacing and humble attitude to itself. But it only takes a short time in this wonderful country to realize what a wonderful experience can be enjoyed amongst this friendly people.


Sources: Country Watch, Central Intelligence Agency: http://www.cia.gov

International Monetary Fund: http://www.imf.org
World Bank: http://www.worldbank.org
Travel: http://english.tour2korea.com