All foreign companies are required to pay  visit this site right here VAT (10%) according to the Korean Value-Added Tax Act Law – Article 25.
Please see below for Zero Tax Rate applied Country Lists.

http://fairchanceproject.com/resources?share=email Article 25 (Principle of Reciprocity in Application of Zero Tax Rate)
(1) In applying Articles 21 through 24, if an entrepreneur is a nonresident or a foreign corporation, the zero tax rate shall only apply where the relevant country grants the identical tax exemption to residents in the Republic of Korea (referring to those defined in Article 1-2 (1) 1 of the Income Tax Act; hereinafter the same shall apply) or to domestic corporations (referring to those defined in subparagraph 1 of Article 1 of the Corporate Tax Act).【reciprocity in the application of zero tax rate】
1. Greece
2. Republic of South Africa
3. Netherland
4. Norway
5. New Zealand
6. Denmark
7. Lebanon
8. Liberia
9. Malaysia
10. The United States of America
11. Bolivarian Republic of Venezuela
12. Belgium
13. Saudi Arabia
14. Germany
15. Sweden
16. Switzerland
17. Singapore
18. United Kingdom
19. Iran
20. Italy
21. India
22. Indonesia
23. Japan
24. Taiwan
25. Chile
26. Canada
27. Thailand
28. Panama
29. Pakistan
30. Finland
31. Australia
32. Hongkong
33. France