First of all, you need to understand the type of remitting funds.
You are required to pay relevant income and corporate tax, If the payment of service or sales of goods are provided from Korea.
Also, if the remittances are made to businesses purpose in Korea, you may have to pay taxes depending on whether they are obligated to repay the funds in the future.
In other words, if there is no obligation to repay, it is classified as profit and you have to pay income tax or corporate tax.
In the contrary, if you are obligated to repay later through a monetary loan agreement, you do not pay taxes.
In addition, there is no tax to be paid when remittances are made in the form of capital increase.