In your case, it is considered that there has been a change in the eligible industry for tax reduction without starting a new business.

In such cases, it is presumed that your business may fall under Article 6, Paragraph 10 of the Special Taxation Law concerning tax reduction for startups and small businesses, which does not consider it as a startup.

Please refer to the following legal provisions:

* Article 6 of the Special Taxation Law [Tax Reduction for Startups and Small Businesses]
⑩ When applying the provisions from Paragraph 1 to Paragraph 9, it shall not be considered a startup in the following cases. [Revised on December 19, 2017, May 29, 2018]
1. When succeeding the previous business through merger, division, contribution in kind, or the transfer of business, or when acquiring or purchasing assets used in the previous business and engaging in the same type of business. However, the following cases shall be excluded:
   a. When acquiring or purchasing assets used in the previous business and engaging in the same type of business, if the total amount of those assets is less than 50% of the total value of business assets designated as business assets by presidential decree at the time of business commencement, and it is less than or equal to the ratio specified by presidential decree.
   b. When separating part of the business, and the company's employees start the business, meeting the conditions specified by presidential decree.
2. When a resident converts their existing business into a corporation and establishes a new corporation.
3. When reopening a business after closure and engaging in the same type of business as before closure.
4. When expanding a business, adding a different industry, etc., and it is difficult to consider it as starting a new business.