Plan C/D — Korea Entity Setup (Branch · LLC)

Executive Decision Guide

Which structure fits our company?

Choosing the entity form depends on your need for risk isolation, willingness to disclose financials, offline expansion plans, and the size of the capital you can prepare. Use the criteria below to make an initial judgment.

Plan C — Branch

Plan C is right if...

Isolating the parent company's legal liability is not your top priority
You want to minimize initial capital (no separate capital required)
Fast entry into Korea is the goal (6–12 weeks to establish)
You are not strongly averse to disclosing financials
You want to keep open the possibility of later converting to a full Plan D entity
Starting with online channels as the focus, with offline as an optional add-on

The parent company bears unlimited liability for the branch's debts and litigation. If you need risk isolation, choose Plan D.

Plan D — LLC

Plan D is right if...

You want to fully isolate the legal risk between the parent company and the Korean entity
You do not want to disclose financial statements externally (no annual financial disclosure obligation)
You need transfer pricing optimization and dividend structure design
You have plans to enter offline channels (Costco, convenience stores, drug stores)
You plan to operate long-term as a full Korean subsidiary
You can prepare capital of KRW 100 million or more (about $70,000, FX-linked)

LLC registration takes 6–10 weeks, and with Coupang seller approval and raising the account's transfer limit, first revenue comes 3–5 months later.

Typical scenarios where Plan B transitions to C or D

①

Monthly revenue passes $15,000 & offline inquiries begin

When revenue has stabilized under Plan B and you want to expand beyond Coupang to Naver and drug stores. The point at which revenue has grown enough that direct operation and direct contracts become more favorable than Plan B's agency fee structure in terms of unit cost and control. → Transition to Plan C

②

Plan to hire Korean employees + need to isolate the parent company's legal risk

When you want to hire a local team but keep Korean employment risk separate from the parent company. Or when the global legal team requires a "separate entity form". → Transition to Plan D

③

Annual Korea revenue projected above $200K + need for financial non-disclosure

When the CFO is averse to external exposure of financial statements and transfer pricing tax optimization has reached a meaningful scale. → Go straight to Plan D (LLC)

Year 1 Cost Estimate

Year 1 total cost — example range

This is a practical budget range including establishment cost (CAPEX), monthly operating costs, and pass-through costs. An exact quote is provided during the consultation.

Plan C — Branch

Year 1 total cost example

Item	Amount range	Nature
Establishment cost (one-time CAPEX)
Branch registration and licensing fees	$1,500~$3,000	One-time
Apostille, notarization, translation	$300~$800	One-time
Office space deposit (optional)	$500~$2,000	One-time
Monthly operating cost (×12 months)
KONIVO monthly management fee	$2,000 × 12	Fixed
KONIVO fee (5% of revenue)	Revenue-linked	Variable
Tax filing fee (quarterly)	$200~$500/quarter	At cost
Pass-through cost (billed separately)
Logistics / 3PL (at cost, by channel)	8–15% of revenue	At cost
Advertising (Coupang PPC, etc.)	5–15% of revenue	At cost
Year 1 total KONIVO cost	~$28,000~$32,000	Management fee + establishment

* Based on $0 revenue. Excludes logistics, advertising, and capital. An exact quote is provided during the consultation.

Plan D — LLC

Year 1 total cost example

Item	Amount range	Nature
Establishment cost (one-time CAPEX)
Entity registration and licensing fees	$2,000~$4,500	One-time
Apostille, notarization, translation	$500~$1,200	One-time
FDI capital (foreign currency, KRW 100 million or more)	about $70,000+	Capital
Office space deposit (strongly recommended)	$1,000~$3,000	One-time
Monthly operating cost (×12 months)
KONIVO monthly management fee	$2,000 × 12	Fixed
KONIVO fee (10% of revenue)	Revenue-linked	Variable
Tax and transfer pricing advisory fee	$300~$700/quarter	At cost
Pass-through cost (billed separately)
Logistics / 3PL (at cost, by channel)	8–15% of revenue	At cost
Advertising (Coupang PPC, etc.)	5–15% of revenue	At cost
Year 1 total KONIVO cost	~$32,000~$38,000	Management fee + establishment

* Capital (KRW 100 million+, about $70K) is separate. Excludes logistics and advertising. An exact quote is provided during the consultation.

Required Documents

Documents the parent company must prepare

KONIVO provides the document checklist and timeline in advance. Obtaining an Apostille typically takes 2–4 weeks, so it proceeds in parallel as soon as the contract is signed.

Plan C — Branch establishment documents

Documents requiring an Apostille

RequiredParent company's certificate of corporate registration (Certificate of Incorporation) + Apostille

RequiredBoard resolution (resolution to establish a branch) + Apostille

RequiredCopy of the representative director's passport

Korean local registration documents

RequiredPower of attorney for the branch representative (branch manager)

RequiredBranch office lease agreement or letter of consent to use

RequiredForeign company domestic branch establishment report (a designated foreign exchange bank)

Banking and e-commerce registration

BankBusiness registration certificate, certificate of corporate registration, representative's ID

E-commerceOnline Retail Business Declaration, Business Customs Clearance Code

Plan D — LLC establishment documents

Documents requiring an Apostille

RequiredParent company's certificate of corporate registration + Apostille

RequiredBoard resolution (resolution to establish a subsidiary) + Apostille

RequiredCopies of the passports of all members (contributors)

RequiredManaging member candidate's passport + certificate of employment

Korean local registration documents

RequiredLLC articles of association (drafted by KONIVO)

RequiredEntity office lease agreement (a real address is recommended)

RequiredForeign direct investment report (FDI) + proof of foreign-currency capital remittance

Banking and e-commerce registration

BankBusiness registration certificate, certificate of corporate registration, managing member's ID, proof of capital contribution deposit

E-commerceOnline Retail Business Declaration, Business Customs Clearance Code, digital certificate

Immediately on contract

Document checklist provided

→

2–4 weeks

Apostille obtained (home country)

→

3–6 weeks

Establishment report & Korean registration

→

6–12 weeks

Business registration & account opening

Glossary

Explanations of common terms

We explain the legal, tax, and administrative terms that appear in Plan C/D.

Apostille (Apostille)

A procedure under the Hague Convention that authenticates the overseas validity of a contracting state's public documents. To use a foreign document in Korea for court registration, bank account opening, and the like, an Apostille certification from the competent authority of the issuing country is required. The issuing authority and the time required vary by country (usually 1–3 weeks).

FDI (Foreign Direct Investment)

Under the Foreign Investment Promotion Act, this is the system for reporting and registering when a foreigner invests KRW 100 million or more in foreign currency in a Korean entity while acquiring 10% or more of the voting shares or equity interest (both requirements must be met). Registering as a foreign-invested company allows you to apply for incentives such as cash grants, local tax (acquisition tax, property tax) reductions, and location support. The corporate / income tax reduction for foreign investment was abolished for applications filed from 2019 onward. The report is filed with KOTRA Invest KOREA or a designated foreign exchange bank. A branch (Plan C) is not FDI but is subject to a branch establishment report under the Foreign Exchange Transactions Act.

Managing member (Managing Member)

In an LLC, this is the person who represents the company and executes its business. It corresponds to the representative director of a joint-stock company. Because the managing member represents the company without a board of directors, the structure is simple. As of 2026, a structure composed solely of pure non-resident foreigners carries a risk of rejection by the tax office, so registering a Korea-resident managing member is recommended.

Transfer pricing (Transfer Pricing)

This refers to the price of goods and services transactions between the parent company and the subsidiary (Korean entity). The National Tax Service may impose tax if the transfer price deviates from the market price (arm's length price). Plan D includes transfer pricing policy development and advisory to support corporate tax and customs duty optimization.

Online Retail Business Declaration

A declaration certificate that operators of online shopping malls must obtain under the Act on the Consumer Protection in Electronic Commerce. It is a mandatory submission document during the onboarding review for major e-commerce channels such as Coupang and Naver Smart Store.

Business Customs Clearance Code

A unique identification number issued by the Korea Customs Service exclusively for import customs clearance. It must be obtained to carry out import customs clearance directly under the entity's name. Under Plan B, KONIVO's code is used on your behalf, but under Plan C/D a code under the entity's name is issued separately.

Choose Your Structure

How do a branch (C) and an LLC (D) differ?

Both structures let you have an independent business entity in Korea and run e-commerce, hiring, and tax. They differ in entity form, scope of liability, and flexibility.

Plan C

Korean branch (Branch)

An extension of the foreign company into Korea. You get a local business entity quickly, without a separate legal personality.

Establishment period 6–12 weeks

Legal personality None — an extension of the parent company

Liability Parent company unlimited liability

Financial disclosure Disclosure obligation applies

Capital No separate capital required

Offline Optional (add-on)

Monthly management fee $2,000 / mo + 5%

Plan D

LLC

Newly created in the 2012 Commercial Act. Maximum articles-of-association autonomy, financial non-disclosure, and a complete Korean subsidiary.

Establishment period 6–10 weeks to register + 3–5 months to first revenue

Legal personality Yes — an independent subsidiary

Liability Limited liability (up to the contribution amount)

Financial disclosure Non-disclosure — no annual financial disclosure obligation

Capital For FDI recognition, KRW 100 million or more in foreign currency and 10%+ of voting shares are recommended

Offline Included by default

Monthly management fee $2,000 / mo + 10%

Item	Plan C — Branch	Plan D — LLC
Legal personality	None (extension of parent)	✓ Independent entity
Establishment period	6–12 weeks	6–10 weeks to register (3–5 months to first revenue)
Parent company liability	Unlimited liability	✓ Limited liability (up to the contribution amount)
Financial non-disclosure	Disclosure obligation	✓ No annual financial disclosure
Board of directors	Not required	Not required (managing member structure)
Offline channels	Optional add-on	✓ Included by default
Transfer pricing advisory	Not included	✓ Included
Independence after transfer	Plan D transition roadmap provided	✓ Fully independent operation
Monthly management fee	$2,000 + 5%	$2,000 + 10%

Services included in both C · D

Included in both plans

Only the establishment vehicle differs (branch vs. LLC); the core service structure KONIVO handles is the same.

Entity establishment full-service

We handle the entire administrative and legal process — Apostille coordination, foreign direct investment / branch establishment reporting, court registration, office lease coordination, business registration, and activating a corporate mobile phone.

Common establishment steps

Apostille coordinationCoordinating the authentication of public documents in the parent company's home country

Establishment reporting handledD: foreign direct investment (FDI) report / C: branch establishment report (foreign exchange bank)

Court registration filingBranch establishment registration or LLC establishment registration

Business registration · corporate mobile phoneIssuance of the business registration certificate by the tax office + activating a mobile phone under the entity's name

Bank account & certificate setup

Opening a domestic bank account for a foreign-owned entity is a demanding process. KONIVO handles the KRW and foreign-currency accounts, transfer limit increases, and digital certificate issuance all at once.

Banking and certificate steps

Corporate Account — KRWOpen a domestic KRW corporate bank account

Corporate account opening — foreign currencyA dedicated account for receiving and remitting foreign currency such as USD

Transfer Limit IncreaseHandle the application to raise the daily wire transfer limit

Digital Certificate IssuanceIssue corporate digital certificate and register for banking and administrative use

E-commerce sales licensing

We obtain the licenses, codes, and accounts required for Korean e-commerce sales under the entity's name. We support onboarding to all channels, including Coupang, Naver, and 11st.

E-commerce registration steps

Mail-Order Sales RegistrationObtain the legally required mail-order sales registration certificate

Customs Unique CodeObtain import customs unique identification code from Korea Customs Service

Coupang Wing seller accountOpening a Coupang seller account under the entity's name

Multi-Channel OnboardingNaver, 11Street, Gmarket, SSG, and additional channels

Tax & accounting (12 months included)

We handle monthly bookkeeping, quarterly VAT filing, and annual corporate tax filing. 12 months of tax bookkeeping is included in the first year of the contract.

Tax services

12 months of tax bookkeeping includedMonthly bookkeeping handled in the first year of the contract

VAT Registration, Filing & PaymentQuarterly VAT filing and payment processing

Corporate tax filingAnnual corporate tax filing handled

Social Insurance AdministrationEmployee national pension, health insurance, employment, and industrial accident processing

Hiring · HR · payroll

Support for hiring Korean employees (JD writing, job postings), employment contract drafting, and payroll processing.

HR services

JD writing & job postingsWriting Korean-language JDs and posting on recruitment channels

Employment Contract DraftingEmployment contracts compliant with Korean Labor Standards Act

Payroll ProcessingMonthly salary calculation, transfer, and withholding tax handling

Channel operations · CS · reporting

Product listing and operations across all online channels, CS handled by native Korean speakers, and monthly performance reports.

Operations services

Operating all online channelsCoupang, Naver, 11st, Gmarket, SSG, and more

Korean CS by native speakersHandling inquiries, returns, refunds, and reviews

Logistics / 3PL optimizationOptimizing Coupang Rocket Growth and 3PL integration

Monthly performance reportAnalysis of revenue, conversion rate, and reviews by channel

Plan Details

See the differences between the plans in detail

Select a tab to see each plan's unique features, process, and pricing.

Features unique to Plan C

Fast establishment — 6–12 weeks

No separate capital is required and no articles of association need to be drafted, so the process is simpler than entity registration. A brand that needs a local presence can start quickly.

Plan D transition roadmap provided

As the business grows from the branch, we provide from the outset a roadmap of the timeline, cost, and procedure for converting to Plan D (LLC). The store accounts are kept as they are.

Optional offline channels

Sales into offline channels such as Costco, convenience stores, and drug stores are an optional add-on. If needed, an engagement fee of $1,000/channel is added to proceed with offline sales.

Caution — parent company unlimited liability

A branch is an extension of the parent company and has no separate legal personality. The parent company bears unlimited liability for the branch's debts and litigation. If you need risk isolation, consider Plan D.

How It Works — Plan C

The 4-step branch establishment process

1

Preliminary review and planning (weeks 1–2)

We review the business purpose, scale, hiring plan, and tax structure. After a branch vs. entity comparison analysis, we propose the optimal structure.

2

Branch establishment report and branch registration (weeks 3–6)

We carry out the legal procedures — the foreign company domestic branch establishment report to a designated foreign exchange bank, business registration with the tax office, and court branch establishment registration. Apostille coordination is also processed in parallel at this stage.

3

Building operating infrastructure (weeks 6–10)

Opening a Korean bank account, issuing a digital certificate, setting up the accounting system, office space support if needed, and starting hiring.

4

Channel transfer and start of operations (weeks 10–12)

We transfer the stores and contracts from the existing KONIVO operation (Plan B) to the branch's name. The branch begins independent operation.

Pricing — Plan C

Monthly Management Fee

$ 2,000 / mo

+ 5% of revenue fee no minimum

Branch setup fee (one-time) · Tax filing fee billed separately — exact amounts provided during consultation

Operating Channels — All Korean Online Channels

Coupang Naver Smart Store Kakao 11Street Gmarket SSG.com Lotte ON + All available channels

Logistics structures differ by channel. For Coupang Rocket Growth, Coupang handles logistics; for other channels, 3PL costs are billed separately at cost.

Included services

Korean branch establishment handled (registration, licensing)

Business registration and bank account opening

Operating all domestic online channels

Entity administration and tax filing handled

VAT registration, filing, and payment

Korean CS by native speakers

Logistics / 3PL optimization

Monthly performance report

Localization advisory

Plan D transition roadmap provided

Offline channel sales option (optional)

Sales engagement fee

$1,000 / channel

Billed once when onboarding sales into channels such as Costco, convenience stores, and drug stores begins

Placement success fee

$500 / channel

Billed once upon successful conclusion of an onboarding contract

Supply commission

3% of the supply amount

A separate commission based on the offline channel supply amount

Shelf management fee

$200 / mo / channel

Post-onboarding maintenance such as restocking and shelf checks

Monthly revenue	Monthly Management Fee	Fee (5%)	Monthly total
$10,000	$2,000	$500	$2,500
$20,000	$2,000	$1,000	$3,000
$50,000	$2,000	$2,500	$4,500
$100,000	$2,000	$5,000	$7,000

* Branch setup fee and tax filing fee are billed separately; exact amounts provided during consultation.

FAQ — Plan C

What is the difference between a branch and an entity?

A Korean branch (Branch) is an extension of the parent company and has no separate legal personality. It is fast and inexpensive to establish, but the parent company is liable for the Korean branch's debts. A Korean entity (Subsidiary) has an independent legal personality.

Can I hire Korean employees through a branch?

Yes. A foreign company's Korean branch can hire employees under the Korean Labor Standards Act. KONIVO supports all procedures, including enrollment in the four major insurances and drafting employment contracts.

Can I convert to an LLC later?

Yes. We provide from the outset a roadmap for converting from the branch to Plan D (a full entity). We transfer the store accounts and brand assets so you can convert naturally as the business grows.

The LLC is a company form newly created in Korea's Commercial Act in 2012, and it is best suited to an overseas brand's first complete subsidiary.
① Maximum articles-of-association autonomy — you can freely design the internal operating structure through the articles of association.
② Financial non-disclosure — there is no annual financial disclosure obligation. A joint-stock company must publish its financial statements every year.
③ Managing member structure — the managing member represents the company without a board of directors. The structure is simple.
④ Corporate tax and VAT are the same — the tax rates and filing methods are exactly the same as for a joint-stock company.

Features unique to Plan D

Financial non-disclosure

An LLC has no annual financial disclosure obligation. It is ideal for a brand that does not want to disclose its financial statements to competitors, partners, or the press.

Offline channels included by default

Sales into offline channels such as Costco, convenience stores, drug stores, and department stores are included by default. No separate engagement fee, placement success fee, or shelf management fee.

Transfer pricing advisory included

Tax strategy advisory is included, covering parent–subsidiary transfer pricing policy development, corporate tax reduction, and dividend structure design.

Transfer to fully independent operation

Once the entity has stabilized, we fully transfer the stores, logistics, and SOPs to the LLC's name. We support you so you can operate independently without KONIVO.

How It Works — Plan D

The 7-step LLC establishment process

Per KONIVO's assessment (2026-05 to 2026-08), some tax offices have rejected entity establishment applications where all three of a non-resident foreign representative + a virtual office address + minimum capital apply at the same time. As this is officer discretion rather than an official notice, the situation may change. KONIVO forestalls the risk with a registered address based on a real address, sufficient capital (at least KRW 10 million recommended), and registering a Korea-resident agent as managing member.

6–10 weeks

To complete LLC registration
(with clean documentation)

KRW 100 million

Minimum capital + 10% voting equity
for foreign-invested company (FDI) recognition

No annual financial disclosure

An LLC has no external annual
financial disclosure obligation — financial non-disclosure

+1 quarter

Until the account transfer limit is raised
(one VAT filing required)

1

Preliminary structure design (weeks 1–2)

We design the capital size, member composition, transfer pricing policy, and tax structure. We finalize the direction of the LLC articles of association. Per KONIVO's assessment (2026-08), a structure composed solely of pure non-resident foreigners has been rejected by tax offices in some cases, so whether to register a Korea-resident managing member is decided at this stage.

2

Apostille acquisition & home-country document preparation (weeks 2–4)

We coordinate the Apostille authentication of public documents in the parent company's home country (board resolutions, articles of association, passports, etc.). KONIVO provides a checklist and schedule so this proceeds in parallel.

3

FDI report and capital remittance (weeks 4–7)

The foreign direct investment report to KOTRA Invest KOREA (or a designated foreign exchange bank), overseas remittance and domestic deposit of the foreign-currency capital, and opening an account at a designated foreign exchange bank. The bank account opened at this stage is set with a default daily transfer limit of KRW 1.3 million. Raising the limit is done through a separate process.

4

LLC establishment registration & business registration (weeks 6–10)

Court LLC establishment registration (Commercial Act Article 287-5), issuance of the business registration certificate by the tax office, workplace enrollment reporting for the four major insurances, and so on. The Online Retail Business Declaration, Business Customs Clearance Code, and digital certificate are also all issued at this stage.

5

Coupang seller onboarding & e-commerce setup (weeks 8–14)

Entity establishment and Coupang seller approval are separate processes. KONIVO takes full charge from document preparation to account approval and product listing.

6

Operations transfer and team setup (weeks 12–20)

We transfer the stores, contracts, logistics, and 3PL that KONIVO had been operating to the LLC's name. We support local team hiring and onboarding.

7

Account transfer limit increase & fully independent operation (week 20 onward)

After completing one quarter's VAT filing, we apply to the bank to raise the transfer limit. From the point the limit increase is complete, the LLC can effectively operate all channels independently.

Pricing — Plan D

Monthly Management Fee

$ 2,000 / mo

+ 10% of revenue fee no minimum

LLC formation fee (one-time) · Tax filing fee billed separately — exact amounts provided during consultation

Operating Channels — All Online + Offline Offline Included

Coupang Naver Smart Store Kakao 11Street Gmarket & Auction SSG & Lotte ON Costco Convenience Stores (CU, GS25, etc.) Drug Stores Hypermarkets + All available channels

Included services

Korean LLC establishment handled

Business registration, bank account, marketplace accounts

Operating all domestic online channels

Offline sales included by default

Entity administration and tax filing handled

VAT registration, filing, and payment

Korean CS by native speakers

Transfer pricing policy advisory

Coupang PPC and marketing operations

Monthly performance report

Offline channels included by default — engagement fee, placement success fee, and shelf management fee included

Sales engagement fee

Included by default

Included in the Plan D monthly fee. No separate engagement fee

Placement success fee

Included by default

Included in the Plan D monthly fee. No separate placement success fee

Supply commission

3% of the supply amount

A separate commission based on the offline channel supply amount

Shelf management fee

Included by default

Included in the Plan D monthly fee. No separate management fee

Monthly revenue	Monthly Management Fee	Fee (10%)	Monthly total
$10,000	$2,000	$1,000	$3,000
$20,000	$2,000	$2,000	$4,000
$50,000	$2,000	$5,000	$7,000
$100,000	$2,000	$10,000	$12,000

* LLC formation fee and tax filing fee are billed separately; exact amounts provided during consultation. Offline supply commission of 3% is billed separately from the online commission.

FAQ — Plan D

What is an LLC?

The LLC is a company form newly created in Korea's Commercial Act in 2012 (Commercial Act Article 287-2). Members are liable only up to the amount they contribute; internally it has the substance of a partnership with guaranteed articles-of-association autonomy, and externally it has legal personality. It is a structure similar to the U.S. LLC. The managing member represents the company without a board of directors, and there is no annual financial disclosure obligation, so financial non-disclosure is possible.

Which is better, an LLC or a joint-stock company?

When an LLC is advantageous: ① when you do not want to disclose financial information externally ② when you have no plans to raise outside investment ③ when you want to freely design the operating structure through the articles of association ④ when you want to operate simply without a board of directors. When a joint-stock company is advantageous: ① when you plan a Korean stock market listing (IPO) or raising outside investment ② when you need to grant employee stock options. As an overseas brand's first complete subsidiary, an LLC is in practice more suitable in many cases.

What is the minimum capital?

Under Korea's Commercial Act, there is no separate statutory minimum capital for an LLC. However, to be recognized as a foreign-invested company (FDI status) under the Foreign Investment Promotion Act, the requirement is KRW 100 million or more in foreign currency + acquisition of 10% or more of the voting equity interest. Per KONIVO's assessment (2026-08), due to stricter tax office review, in practice we recommend capital of at least KRW 10 million.

Does the 2026 stricter tax office review also apply to LLCs?

Yes, it applies equally to LLCs. Per KONIVO's assessment (2026-05 to 2026-08), some tax offices have rejected entity applications where all three of ① a non-resident foreign representative ② a virtual office address ③ minimum capital apply at the same time (not an official notice; officer discretion). KONIVO forestalls this with a registered address based on real office space, sufficient capital, and registering a Korea-resident managing member.

Can I remit freely right after opening the corporate account?

No. A new entity account starts as a bank limited account, with the daily transfer limit capped at around KRW 1.3 million (varies by bank). You can apply to raise the transfer limit by submitting one quarter's VAT filing and payment record to the bank. In practice, it takes another 1–2 quarters (3–6 months) after entity establishment for the limit to be lifted.

Can I transition from Plan B/C to Plan D?

Yes. All KONIVO plans are designed with staged transfer as the default. When you move from operating under Plan B or C to Plan D (an LLC), we fully transfer the store accounts, brand assets, contracts, and logistics to the LLC's name.

Can I later convert an LLC into a joint-stock company?

Yes. Under Korea's Commercial Act, an LLC can be reorganized into a joint-stock company with the consent of all members and court registration. You can convert when a plan for an IPO or raising outside investment arises. KONIVO supports the conversion process at that point.

Other Plans

Not sure yet?

After requesting a structure assessment, receive a plan comparison analysis and cost estimate tailored to your situation in writing within 3 business days.

A

Cross-border selling

A direct-from-overseas shipping structure. Best for market validation.

B

Proxy operation structure

Onboard to all local sales channels without an entity.

Full plan comparison table

Compare A/B/C/D at a glance.