Foreign Exchange and Foreign Trade Control Law. Copyright Roderick Seeman
Article 27-2 (Parties regarded as foreign investors)
Concerning situations corresponding to parties other than foreign investors (including juridical persons and other organizations. Hereinafter in this Article, the same.), carrying out the said direct domestic investment for the benefit of a foreign investor using a name other than the said foreign investor, the said parties other than foreign investors shall be regarded as foreign investors and the provisions of the previous 2 Articles shall apply.