Partial amendment to RESTRICTION OF SPECIAL TAXATION ACT

The current law applies tax credits to the cost of producing video content such as television broadc...

The

,

current

,

law

,

applies

,

tax

,

credits

,

to

,

the

,

cost

,

of

,

producing

,

video

,

content

,

such

,

as

,

television

,

broadcasting

,

movies

,

and

,

OTT

,

to

,

strengthen

,

the

,

global

,

competitiveness

,

of

,

K-contents

,

but

,

the

,

production

,

costs

,

of

,

performance

,

content

,

including

,

concerts

,

are

,

excluded

,

from