With a various reason, we need to close the business.
You can close your tax registration(사업자등록증 or 고유번호증) first before to close it at the court for a dismissal of incorporation, so at least you can avoid any tax report responsibility through the closing procedure at the tax office.
To close your tax registration, you need to file the last VAT return and income tax return in a certain period to avoid any tax risk thereafter.
If it's an incorporation, it'll take about 3 months including a publication procedure through an newspaper including the liquidation process.
Once you closed the tax ID at the tax office, you can open again later whenever you want to start again if you're an sole proprietor but if it's an incorporation, you need to open again in 5 years since the court may force to close the company by themselves.
Please send me an email to firstname.lastname@example.org if you had any questions.