= Doing Business reform making it easier to do business. 
= Doing Business reform making it more difficult to do business.
DB2012:
Starting a Business:
Korea made starting a business easier by introducing a new online one-stop shop, Start-Biz.
Paying Taxes:
Korea eased the administrative burden of paying taxes for firms by merging several taxes, allowing 4 labor taxes and contributions to be paid jointly and continuing to increase the use of the online tax payment system.
Enforcing Contracts:
Korea made filing a commercial case easier by introducing an electronic case filing system.
DB2011:
Resolving Insolvency:
Korea made it easier to deal with insolvency by introducing post filing financing, granting super priority to the repayment of loans given to companies undergoing reorganization.
DB2010:
Starting a Business:
The business start-up process was simplified by eliminating the minimum capital requirement, removing the notary role, cutting taxes, putting time limits on value added tax registration, and making it possible to pay registration taxes online.
Paying Taxes:
The tax burden was reduced on business by accelerating its corporate income tax reduction program from a five-year to a three-year program. The top rate will be cut from 25 percent to 20 percent by 2010.
DB2009:
Trading Across Borders:
A U-customs system is being implemented that is an internet based system customs portal, which provides for an International Single Window.