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AI-related investing is increasingly about more than blue-chip chip names. As demand grows, bottlenecks may shift toward power, cooling, data centers, cloud operating capacity, advanced packaging, and large-area semiconductor substrates. This article outlines a broader framework for evaluating the AI cycle, including how automotive companies may be reassessed through robotics, software, AI factories, and physical AI data. It also emphasizes a practical point for individual investors: compare analyst revisions with business report figures, assess earnings visibility, and define buying criteria, stop-loss levels, portfolio weights, and cash allocation in advance. Read more : https://injoys.com/en/articles/ai-semiconductor-next-investment-framework #AI #Semiconductors #Investing

Starting in July, the standard monthly income range used to calculate Korea’s National Pension premiums will be updated: the upper limit increases from 6.37 million won to 6.59 million won, and the lower limit from 400,000 won to 410,000 won. That matters for payroll planning and personal budgeting. Applying the 9.5% contribution rate brings the maximum monthly premium to 626,050 won. For employees, the increase is typically shared with employers, so the paycheck impact is half of the total premium change. The article breaks down who is most affected and why higher contribution bases may also support higher future pension benefits. Read more : https://injoys.com/en/articles/national-pension-premium-july-income-ceiling-floor-rate #NationalPension #RetirementPlanning

For businesses, VAT is not just a line item on an invoice—it is a tax collected from consumers and reported by the business. Misunderstanding that distinction can distort revenue, cash flow, and tax planning. This article outlines the basic VAT structure for general taxpayers: output tax minus deductible input tax, the standard 10% rate, the difference between supply price and consideration, and when input tax may result in a refund. It also highlights why keeping collected VAT in a separate account can reduce accounting risk. Read more : https://injoys.com/en/articles/what-is-value-added-tax-vat-korea #VAT #TaxFiling #BusinessFinance

The 2026 VAT filing process includes several changes that may affect business owners across industries. The surcharge for fraudulent tax invoices increases from 3% to 4% of supply value, making transaction verification more important. Media content creation businesses, including creators and YouTubers, must submit cash sales statements when filing or may face a 1% surcharge on unreported amounts. Businesses should also prepare evidence of actual operations, such as lease agreements, utility bills, employment contracts, and premises photos, as enforcement against false-name businesses becomes stricter. The article also covers the used-car deemed input tax credit cap, grocery tax treatment, and simplified taxpayer criteria. Read more : https://injoys.com/en/articles/2026-vat-changes-korea-business-guide #VAT #TaxManagement

For businesses preparing for the July 2026 VAT filing period, the key date is clear: filing and payment are due between July 1 and July 27, with the deadline extended because July 25 falls on a Saturday. The article outlines which taxpayers may need to file, including corporate businesses, individual general taxpayers, certain simplified taxpayers, and businesses that transition to general taxpayer status on July 1. It also reviews 2026 changes such as higher surcharges for falsified invoices, cash sales reporting for media content creators, and stricter enforcement against false-name businesses. A timely review of invoices, credit card sales, cash receipts, input tax, and output tax can help reduce filing errors and additional tax risk. Read more : https://injoys.com/en/articles/2026-july-korea-vat-filing-guide #VAT #BusinessTaxes

The rapid growth of the used cell phone market reflects more than consumer thrift. High-end device prices, online resale platforms, manufacturer trade-ins, and resource reuse are creating a more structured secondhand ecosystem. That shift raises an important VAT question: when a business buys a used phone from an individual, it typically cannot obtain a tax invoice, which makes input tax credits difficult. Yet VAT still applies when the business resells the phone. This article outlines how margin taxation works in the EU and UK, and why South Korea may need to consider rules that support fair taxation, transaction tracking, theft prevention, personal-data deletion, and quality standardization. Read more : https://injoys.com/en/articles/used-phone-market-vat-issue-korea #VAT #UsedPhones #TaxPolicy