[TAX & LAW] ȣ(KO, USA, IL)
I P

[ѱȣ, ̱ȣ, ϸ ȣ, ]
Since 1997 [ 繫 츦 ϰ Ἥ񽺴 ü ʽϴ.]
Ἥ񽺳 FEE, ޴ ȳ(Click) Ͻʽÿ.
ȣ ̳ , з  ȣ Ұ Ǵ ȣ ޴ ϼ


ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
∗ [FOR AlienS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA]
INTERNATIONAL DIVORCE, CIVIL, REAL ESTATE, PERSONAL INJURY, DAMAGES, TRAFFIC ACCIDENT, FRAUD, PENAL LAW, CRIMINAL TRIAL, FELONY, GUILTY PLEA, LEASE, RENTAL LAW, IMMIGRATION, INVESTMENT, TAX, INCORPORATION, TRADE, CONTRACT, DISPUTE IN CORPORATION, GOVERNMENT TREATMENT, REFUGEE, REMOVAL, VISA, PERMANENT RESIDENCE, CITIZENSHIP]
For more information for the services Attorney LEE provide for the Aliens who want for legal services in Korea, Please do not hesitate to click the below MENU link for "SERVICES FOR AlienS".

∗ [LANGUAGE Translation] You can use Google Translate application to see in your own language the pages in this website. For your convenience, click the "Google Translate(Select Language)"



FEE
Ұ
| λ

|
TAX
|

뵿
|

| Ư
PAT
ǥ
|

Ѽ
|
ART
|

|

| USA
̹
VISA
| ȥ

| Foreign
Clients
| |
[Category]
VISA IN KOREA
  • retainer fee
  • consulting fee
  • Resume of Attorney LEE
  • REFUGE, ASYLUM IN KOREA
  • Self Advocacy Statement for case
  • VISA IN KOREA
  • REMOVAL, DEPORTATION
  • B VISA
  • C VISA
  • D VISA
  • E VISA
  • F VISA
  • G VISA
  • H VISA
  • STAY, EXTENSION, CHANGE OF STATUS
  • PASSPORT OF KOREA
  • ADMISSION INSPECTION INTO KOREA
  • IMMIGRATION LAW OF KOREA
  • INVESTMENT IN KOREA
  • EMPLOYMENT IN KOREA
  • NATURALIZATION IN KOREA
  • MARRIAGE IN KOREA
  • 뿪(translation, interpretation)
  • china visa
  • Death of Aliens, Estate, Proof of Death
[Category]
VISA IN KOREA


[Title]
Intra-Company Transferee (D-7)
Start →

ACTIVITIES
ALLOWED AND
ELIGIBLE
APPLICANTS
Following applicants are allowed to carry out following activities.
1. You are a worker at a Korean branch office, sent from the foreign company. For example,
- You had worked at a foreign public institution, associations, or corporations headquarters,
branch office or other local services for at least 1 year, and then you were sent to an
affiliated company, subsidiary company, branch, or office of your company in theRepublic
of Korea as an 'indispensable professional specialist'.
[However, you are excluded from this category if you are considered as an eligible
applicant for a D-8 Corporate/Foreign Investor visa, and
1) If you are going to work in the ROK's key industries or in national projects
2) Moreover, you do not require a 1-year-of work experience if your company has
inducted more than $500,000 into its Korean office as business operation fund
2. You are a foreign workforce at the domestic headquarters office of a Korean company
venturing overseas
- You have worked an overseas branch office of a Korean listed enterprise (including listed
enterprises in KOSDAQ) or Korean public company for at least one year, and you are
dispatched to the Korean headquarters or main office to provide or receive on-the-job
training of a professional set of skills/techniques/knowledge.
(However, if the Korean company has invested less than $500,000 into its overseas
branch/local office, then you are excluded from this category, thus, is not eligible to apply
for the D-7 visa)
MAXIMUM
LENGTH OF
STAY
You are allowed to stay for up to 2 years.
VISAS ISSUED
AT THE
DISCRETION OF
THE HEADS OF
DIPLOMATIC
MISSIONS
 CONTENTS
REQUIRED DOCUMENTATION
: if you are working at the Korean branch office of a
foreign company
Visa Application Form (form no.17), passport, one standard-size photograph, fee
A proof of your current employment status from the foreign company
A document demonstrating your overseas assignment (i.e. dispatch order)
Following types of visas are issued at the discretion of the heads of diplomatic missions
1. A multiple-entry visa, which is valid for 2 years, will be issued to a
Chinese worker stationed in the Republic of Korea (employed by a
private/public company for at least one year) and his/her
accompanying family (F-3 visa)
- 89 -
VISAS ISSUED
AT THE
DISCRETION OF
THE HEADS OF
DIPLOMATIC
MISSIONS
 CONTENTS
A document demonstrating the establishment of the branch office in the ROK
- A copy of permission for the establishment of the Korean branch/contact office
A document demonstrating the branch/contact office is running properly (i.e. an
induction of management capitals, business outline if it is a newly established company,
tax-payment receipt*)
* If you work for a non-profit organization that does not bear the responsibility of taxation, you are can
submit a document demonstrating the induction of management capitals in the Korean office instead
A document demonstrating that you are an indispensable professional specialist (i.e.
Resume, CV, and etc.)
The head of the diplomatic mission may ask additional documents if it is deemed
necessary to examine the purpose of your entry, genuineness of the invitation, and the
qualifications of the inviter and the invitee.
REQUIRED DOCUMENTATION
Visa Application Form (form no.17), a copy of passport, one standard-size photograph,
fee
A document demonstrating that you are an indispensable professional specialist (i.e.
resume, C.V. and others)
Comprehensive business registration of the headquarter (if it is a public company, you
can skip this document)
Foreign Direct Investment Declaration or Overseas Branch Office Establishment
Declaration
A document proving the wire transfer to a foreign country
A certificate of business registration or a certificate of the registration of incorporations
of the overseas branch office
A proof of your current employment status at the foreign company or a tax payment
receipt
A document demonstrating your overseas assignment (dispatch order) : it should
indicate the period of the overseas assignment
The head of the diplomatic mission may ask additional documents if it is deemed necessary
to examine the purpose of your entry, genuineness of the invitation, and qualifications of the
inviter and the invitee.
2. A single/multiple-entry visa, which is valid for less than 1 year, will
be issued to a person working at the headquarter office in the
Republic of Korea and who was initially employed by the overseas
office of the Korean company.
- 90 -
3. A single-entry visa, which is valid for one year, will be issued to a
citizen of Chille in accordance with the Free Trade Agreement
between the Government of the Republic of Korea and the
Government of the Republic of Chile
Eligible Applicant(s)
- A business man/woman employed by a Chilean company to provide managerial,
executive, or expert-level service to the company, its affiliated company or subsidiary
company.
ELIGIBILITY FOR
THE VISA
ISSUANCE
CONFIRMATION
 CONTENTS
REQUIRED DOCUMENTATION
An application for the visa issuance confirmation (form no.21), passport, one
standard-size photograph
Statement of Invitation
A document demonstrating you are an indispensable professional specialist (i.e. Resume, CV,
and others)
A proof of your current employment status from your foreign company
A dispatch order (a document demonstrating your overseas assignment)
A document proving the establishment of the branch office in the Republic of Korea
- A copy of a permission for the establishment of the branch office or a copy of an
acceptance of the declaration
A document proving that the branch offie or the contact office is running properly
- A record of induction of management/sales capitals to the branch/contact offices
- (If it is a newly-established company) a business management outline and tax payment
receipt
* If you work for a non-profit organization that does not bear the responsibility of
taxation, you are can instead submit a document demonstrating the induction of
management capitals into the Korean office.
➠ If you hire a representative, you should submit the power of attorney, a proof of the
employment status of your representative, and your representative IDs
The head of the immigration (branch) office may ask additional documents if it is deemed
necessary to examine the genuineness of the invitation and the qualifications of the inviter and
the invitee
You are eligible to apply for the visa issuance confirmation if you are
1. A foreigner working at a Korean branch office of a foreign company
- 91 -
ELIGIBILITY FOR
THE VISA
ISSUANCE
CONFIRMATION
 CONTENTS
REQUIRED DOCUMENTATION
An application for the visa issuance confirmation (form no.21), a copy of passport, one
standard-size photograph
Statement of Invitation
A document proving you are a indispensable professional specialist (i.e. resume, C.V.and
others)
A certificate of registration of incorporation
A declaration form of the direct investment to a foreign country, or a declaration form
of the establishment of the branch/local office
A document proving the wire transfer to the foreign country
A certificate of registration of incorporation of the foreign branch office or a certificate
of business registration
Tax payment receipt of the headquarters
A document demonstrating the overseas assignment (dispatch order) : it should indicate
the duration of the overseas assignment
➠ If you hire a representative, you should submit the power of attorney, a proof of
the current employment status of your representative, and your representative IDs
The head of immigration (branch) office may ask additional documents if it is
deemed necessary to examine the genuineness of the invitation and the
qualifications of the inviter and the invitee
‣High Commissioner Contact Office employee : a Russian citizen temporarily
working in a high commissioner contact office of a company or an
individual enterprise located in the Republic of Korea (a company that has
business registration without a corporate registration)
2. A foreigner working at the headquarter office of the Korean company
that has expanded its business abroad
3. An eligible candidate as set forth in the Agreement between the
Government of the Republic of Korea and the Government of the
Russian Federation on Temporary Labor Activities of Citizens of One
State in the Territory of the Other State.
A. Eligible Applicants
High Commissioner Contact Office employee, Corporate Group Employee (Article
2(A)(B-1) of the Agreement)
- 92 -
ELIGIBILITY FOR
THE VISA
ISSUANCE
CONFIRMATION
 CONTENTS
‣Corporate Group employee : workers employed at a foreign branch office of a
collection of companies (branch/local office, contact office, subsidiary company,
affiliated company), which function as a single economic entity, controlled
directly or indirectly by the parent company via a document proving the
establishment.
If you are hired domestically, you are eligible for the E-7 Special Occupation visa
REQUIRED DOCUMENTATION
An application form for confirmation of visa issuance (form no.21), passport, one
standard-size photograph
A document demonstrating your assignment to the headquarters
A document proving the wire transfer and the induction of sales capitals
A proof of tax payment (receipt)
A document demonstrating the establishment of the Korean branch office
- A copy of the establishment of the branch office/contact office or the copy of
declaration form of business incorporation
A certificate of business registration in accordance with the Value-Added Tax Act
➠ If you hire a representative, you should submit the power of attorney, a proof of the
current employment status of your representative, and your representative IDs
The head of immigration (branch) office may ask additional documents if it is deemed necessary
to examine the genuineness of the invitation and the qualifications of the inviter and the invitee
4. An eligible candidate as set forth in the Agreement between the
Government of the Republic of Korea and the Government of the
Republic of Uzbekistan on Temporary Labor Activities of Nationals of
One State in the Territory of the Other State.
A. Eligible Applicants
"Nationals of one State who signed labor contracts with a group of companies or a
company of such group located in the territory of that State and who work at a
company of the same group of companies located in the territory of the other State (one
group of companies means a group comprised of the parent company and companies
directly or indirectly controlled by such parent company under equity participation in
statutory fund or in accordance with the statutory documents)" (Section 3 of Article 3)
- 93 -
ELIGIBILITY FOR
THE VISA
ISSUANCE
 CONTENTS
REQUIRED DOCUMENTATION
An application form for confirmation of visa issuance (form no. 21), passport, one
standard-size photograph
A document demonstrating the assignment to the headquarter
A document demonstrating the currency exchange and the induction record of sales
capitals
A proof of the tax payment (receipt)
A document demonstrating the establishment of the Korean branch office
- A copy of permission for the establishment of the branch or contact office or a copy
of the declaration form for the establishment of the office
A business registration in accordance with the Value-Added tax act
➠ If you hire a representative, you should submit the power of attorney, a proof of the
current employment status of your representative, and the representative IDs.
The head of the immigration (branch) office may ask additional documents if it is deemed
necessary to examine the genuineness of the invitation, the qualifications of the inviter and the
invitee.
5. An eligible candidate as set forth in the Agreement on Simplifying
Visa Procedure between the Government of the Republic of Korea and
the Government of the Republic of India
A. Eligible Applicants are as follows : Employment visitor
A person working in a position which requires highly advanced skills; technology
expert, executive, or administrator at a legitimate company or organization as he/she
is hired permanently or on a contract by those companies (i.e.) A transferred employee
who relocates within the company, the service provider or a person working for the
service provider, the freelance expert and others
* The Service Provider refers to an employee of an Indian company (corporation)
working at a Korean company (corporation) in the Republic of Korea in accordance
with a contract between the Indian company and the Korean company
* The freelance expert refers to a freelancer who provides services such as technology
transfer to a company without being associated with any particular
company(enterprise).
B. Types of Visas and Visa Issuance
- 94 -
ELIGIBILITY FOR
THE VISA
ISSUANCE
 CONTENTS
REQUIRED DOCUMENTATION
COMMON APPLICATION An application form for confirmation of visa issuance
(form no. 21), passport, one standard-size photograph
TRANSFERRED
EMPLOYEE
A document demonstrating the overseas assignment or the
proof of employment
A copy of the establishment of the branch/contact office
CONTRACTUAL
SERVICES PROVIDER OR
SOMEONE SUPPORTING
THIS
A proof of employment issued by an employer, documents
related to the establishment of the company(agency) -
business registration certificate issued by the government
of India
Documents proving that a Korean company/association
has signed a service provider contract with your company
FREELANCE EXPERT
Any document proving the contract such as employment
contract or service contract
Degree, any type of relevant certificates in your field, a
document demonstrating your relevant experience
➠ If you hire a representative, you shall submit the power of attorney, a proof of the
current employment status, and the representative IDs.
The heads of immigration (branch) office may ask additional documents if it is deemed
to necessary to examine the genuineness of the invitation and the qualification of the
inviter and the invitee.
Types of Visas : depending on the type of contracts and employments, you will be given
a D-7 Intra-Company Transferee, D-8 Corporate/Foreign Investor, D-9 International
Trade, E-3 Researcher, E-4 Technical Instructor/Technician, or E-7 Foreign National of
Special Ability visa.
Visa Issuance: the visa will be issued at the immigration (branch) office in accordance
with the visa issuance confirmation
Because an employment visa is a multiple-entry visa, it will be issued only in
accordance with the confirmation of visa issuance.
6. A visa will be issued to a foreign legal consultant in accordance with
the 「Foreign Legal Consultant Act⌟
A. A member sent to a foreign law firm* or to a consulting firm specializing in foreign
laws**
* It refers to an executive level such as the CEO of the foreign law firm
** It refers to a person whose qualifications are approved by the Minister of Justice in accordance with
- 95 -
ELIGIBILITY FOR
THE VISA
ISSUANCE
 CONTENTS
REQUIRED DOCUMENTATION
An application form for confirmation of visa issuance (form no. 21), passport, one
standard-size photograph
A registry of the Foreign Law Firm (issued by the Korean Bar Association, Article 18
of the Foreign Legal Consultant Act)
A declaration form of the establishment of the branch office (issued by the foreign
exchange bank) and the certificate of business registration
A document proving the induction of sales capitals or a wire transfer or the currency
exchange
A document demonstrating the overseas assignment (it should be issued by the
headquarters office, and it should indicate the duration of the overseas assignment)
Certificate of Foreign Law Consultants (Article 10, issued by the Korean Bar Association)
You do not need to submit a career certificate as you are exempt from the requirement
in which you must work at headquarters for at least one year
➠ If you hire a representative, you shall submit the power of attorney, a proof of
employment of your representative, and your representative IDs.
The head of immigration (branch) office may ask additional documents if it is deemed to
necessary to examine the genuineness of the invitation and the qualifications of inviter and
invitee.
REQUIRED DOCUMENTATION
An application for the visa issuance confirmation (form no.21), passport, one
standard-size photograph
Registration Certificate of Foreign Laws Consulting Firm (issued by the Korean Bar
Association, Article 18 of the Foreign Legal Consultant Act)
Korean Branch Office Establishment Report (issued by the Foreign Exchange Bank)
and business license
Documents proving foreign capital exchange or sales capitals transfer
Dispatch order (issued by the headquarter, the document shall indicate the
duration of the overseas assignment)
CV (in order to verify whether or not you meet the employment requirement in which
you are supposed to work at the headquarter office for at least one year)
➠ If you hire a representative, you shall submit the power of attorney, a proof of
employment of the representative, and the representative IDs
The head of immigration (branch) office may ask additional documents if it is
deemed necessary to examine the genuineness of the invitation and the
qualifications of the inviter and the invitee
Article 6 of the Foreign Legal Consultant Act after acquiring his/her lawyer license outside of the Republic
of Korea and who is registered at the Korean Bar Association in accordance with Article 10(1) of the
Foreign Legal Consultant Act (Article 2(3) of the Foreign Legal Consultant Act)
B. Office employee dispatched to a foreign laws consulting firm
- 96 -
REMARKS
 CONTENTS
 A local․branch office of a foreign bank
- Foreign bank : refers to a bank established in a foreign country in accordance with the foreign
laws.
- If a foreign bank intends to open or close a branch․agent office in order to operate its banking
business in the Republic of Korea, then the bank must obtain permission from the Financial
Services Commission (Article 58 of the Banking Act, amended on May 17th, 2010)
 Other sales offices of foreign finance investor
- Foreign financial investor : refers to a person who works in the field of financial investment in
accordance with foreign laws.
- If the foreign financial investor wants to work in the same in the field in the Republic of Korea,
he/she must obtain a permission from the Financial Services Commission to establish a branch
office and other operation offices around the country. (Article 12 of the Financial Investment
Services and Capital Market Act)
 The Establishment of the Korean Branch Office of a Foreign Insurance Company
- An eligible applicant who can obtain a permission from the Financial Services Commission for
working in the insurance industry is limited to an enterprise, mutual insurance company, and
foreign insurance company (the Korean branch office of the foreign insurance company)
- "A foreign insurer, a person engaged in the business of insurance agency business or insurance
broker overseas, and any other person engaged in an insurance-related business overseas
(hereinafter referred to as foreign insurer, etc.) may open its or his/her office in the Republic
of Korea (hereinafter referred to as local office) in order to investigate the insurance market,
to collect information thereon, or to perform any other work similar thereto." (Article 12 of the
Insurance Business Act, amended on February 29th, 2008)
- The local office shall use the term 'office' in order to operate. Moreover, it is prohibited from
selling insurance products, mediating a contract and representing the client to sign the contract.
 A local or domestic office of non-residents
- If a non-resident wants to establish a local office or domestic office (hereinafter referred to as
'domestic office'), he/she shall notify the establishment to the head of the designated Foreign
Exchange bank (Article 9-32 and 9-33 of the Foreign Exchange Transactions Act) Non-resident's local office : he/she can sell insurance products to make profits in the Republic
of Korea Non-resident's domestic office : he/she shall not engage in activities that produce profits.
However, he/she is allowed to maintain non-transactional activities such as business
communication, market research, and R&D.
1. If you are working at the Korean branch office of the foreign company
- 97 -
REMARKS
 CONTENTS
The non-resident shall notify to the Minister of Finance and Strategy if he/she is going to
establish the domestic office in order to engage not only in banking activities such as financial
loan, brokage/agency of foreign finance, card business, installment financing but also in
finance, stock and insurance-related industries. In addition, he/she is prohibited from
engaging in activities that are NOT allowed by the Promotion of the Foreign Investment Act.
T Y P E S D E F I N I T I O N
EXECUTIVE
Executive is defined as someone who has authorities to make key decisions, to
manage the entire company at the top of the hierarchy, and who is monitored
by shareholders or board of directors. (the executive cannot directly provide the
services of the company to clients.)
SENIOR
MANAGER
You have a right to recommend and hire an employee, a right to plan, lead,
and supervise establishments and implementations of goals and policies for
your organization or your department, carrying responsibilities. Also, you
decide, supervise, and regulate professionalsmanagement employees OR you
can use discretionary power/authority on their daily tasks (Does not include
supervisors who are not categorized to provide professional-level service and
those who provide direct service to clients)
SPECIALIST Specialist is defined as someone who has expertise and exclusive experiences
in research, construction, technology, administration and others.
To confirm that you are an indispensable professional specialist
Definitions of the indispensable professional specialist
Range of Affiliated Companies (which is designated by the Minister of Justice)
- If a parent company (C) owns a subsidiary company in a foreign company (A) and another
subsidiary company in the Republic of Korea(B), Company A and B are affiliated.
- OR if employees of the company C, which is based in a foreign country, has more than 50% of
the total amount of stocks or the total amount of investments for the company A and the company
B respectively, the company A and the company B are affiliated.
2. Foreign workers of a Korean company venturing overseas, working in the headquarters in Korea
The Headquarters
- Listed Enterpriseslisted enterprises in the KOSDAQ or public companies
check the listed enterprises on the Korea Exchange (http://www.krx.co.kr/)
The Overseas Office
- If the headquarters is listed enterprises or listed enterprises in the KOSDAQ
Foreign branch office is classified into either a local subsidiary or overseas branch
- 98 -
REMARKS
 CONTENTS
Local subsidiary refers to a corporate body in which headquarters directly has invested, whereas
overseas branch refers to a branch which headquarters has found, by the principle of
self-supporting accounting system, through means other than the establishment of a corporate
body, in order to maintain international sales activities. Nonetheless, overseas offices that carry
out non-profit functions such as business contact, market research, and research development
activities, are not included in this definition.
The size of local subsidiary or overseas branch must be at a certain level or higher.
Local subsidiary : the headquarter office has invested US$500,000 or more
Overseas branch : the headquarter has paid US$500,000 as operation fund (equipment fund,
maintenance fee, working fund and etc)
- If the headquarter office is a public company
Public companies are exempt from the required amount of investment
Visa Applicants
- You must satisfy all of the requirements listed below
You have worked at the local subsidiary or overseas branch for at least one year
You possess professional knowledge․skills or expertise
You are a manager or senior researcher or higher
You are planning to work as a professional employee at the headquarter and you should have
at least one year working experience in the foreign branch office as a professional employee.
- You are dispatched to the headquarter for the designated period of time.
Q. What is being dispatched as an indispensable professional worker to an affiliated
corporation designated by the Minister of Justice?
A. When an overseas company (A) and another domestic company (B) have a same parent
company (C), company A and company B become affiliated companies. This means that an
employee who has transferred from company A to company B can be issued with a D-7
Intra-Company Transferee visa. We believe that, by issuing a D-7 visa to a transferred
employee, we can attract more affiliated companies of a multinational corporation to Korea
← End



[Title]
Intra-Company Transferee (D-7)



  115 →   Artist/Athlete (E-6)  
  114 →   PROFESSIONAL (E-5)  
  112 →   Researcher (E-3)  
  110 →   PROFESSOR (E-1)  
  109 →   Job Seeker (D-10)  
  108 →   International Trade (D-9)  
  105 →   Religious Worker (D-6)  
  103 →   General Trainee (D-4)  
  102 →   Industrial Trainee (D-3)  
  101 →   Student (D-2)  
  99 →   Short-Term Employee (C-4)  
  98 →   Short-Term General (C-3)  
  96 →   TOURIST/TRANSIT(B-2)  

  ← Previous [1][2][3] 4 [5][6][7][8][9]   Next →
     
       

[Category]


  • retainer fee
  • consulting fee
  • Resume of Attorney LEE
  • REFUGE, ASYLUM IN KOREA
  • Self Advocacy Statement for case
  • VISA IN KOREA
  • REMOVAL, DEPORTATION
  • B VISA
  • C VISA
  • D VISA
  • E VISA
  • F VISA
  • G VISA
  • H VISA
  • STAY, EXTENSION, CHANGE OF STATUS
  • PASSPORT OF KOREA
  • ADMISSION INSPECTION INTO KOREA
  • IMMIGRATION LAW OF KOREA
  • INVESTMENT IN KOREA
  • EMPLOYMENT IN KOREA
  • NATURALIZATION IN KOREA
  • MARRIAGE IN KOREA
  • 뿪(translation, interpretation)
  • china visa
  • Death of Aliens, Estate, Proof of Death

Copyright 1997-2024 TAX & LAW (ݰ )
site ϴ ƴϸ, ̰ "" Ƿ(¶ ƴ϶ å Ⱓ Ƿ) Ǹ մϴ.
, Ƿʿ Ȥö ִٸ, װ ƴϸ, Ͽ ̰ų ̶ Ͻñ ٶϴ.
׷ ұϰ ̸ ̶ ϽŴٸ, ϴ Ʈ ƴ϶ ׷ Ͽ (å Ⱓ Ƿ) Ƿ Ͻʽÿ. 繫ǿ Ͻ κ ƴմϴ.

FEE
Ұ
| λ

|
TAX
|

뵿
|

| Ư
PAT
ǥ
|

Ѽ
|
ART
|

|

| USA
̹
VISA
| ȥ

| Foreign
Clients
| |