[charlesdm]

I've heard good things about Estonia as well. Don't forget, merely incorporating a company in a different jurisdiction will NOT mean it is resident there.

Establishing companies in different jurisdictions can be a viable way to run (internet) businesses, but care needs to be taken in various areas.

If you have limited understanding about business and international structuring, go with a South Korean company. If you want to use a foreign company, you will probably need to register it in SK regardless. Especially if you're the sole director/shareholder and running it from SK.

'Offshore' havens often serve very specific purposes, i.e. holding of assets or stakes in companies, as a tax neutral special purpose vehicle to easily structure a joint venture, etc

If you take the foreign route, talk to a (South Korean tax) lawyer! That way, you can get it set up properly. You might get pummeled with fines otherwise.