韩国推出税收优惠措施提振国内资本市场，缓解外汇供需失衡

Group 1 - The South Korean Ministry of Finance announced a package of tax incentives aimed at revitalizing the domestic capital market and addressing structural supply-demand imbalances in the foreign exchange market [1] - Due to the prolonged weakness of the Korean won against the US dollar, domestic investors have been increasingly investing in overseas assets, prompting the introduction of these measures [1] - Individual investors will temporarily be exempt from income tax on gains from selling overseas stocks if they convert the proceeds into Korean won and invest in domestic stocks within one year [1] Group 2 - The government will support major brokerage firms in quickly launching forward sales products for individual investors, as many retail investors currently lack adequate foreign exchange risk management tools [1] - To reduce double taxation on dividends received by domestic parent companies from overseas subsidiaries, the government will increase the dividend income exclusion rate from 95% to 100% [1] - The Korean composite stock price index (KOSPI) has risen approximately 70% this year, driven by government-led market reform measures and optimism surrounding artificial intelligence [1] Group 3 - There is a growing call for measures to encourage exporters and other companies to repatriate overseas assets to attract domestic employment and investment [1]