Whether you are a private individual or a commercial entity, you must pay import duty and taxes when importing goods to South Korea.
The valuation of the cost is based on the complete shipping value, including:
the price of the imported goods
the cost of freight
insurance
The imports are also subject to sales taxes.
If the import’s value is under 150 000 KRW, no tax and duties apply.
(Deminimis: minimum value under which no duties are collected by the customs)