May the "tax incentives for foreign special professionals" and the "tax preferences provided to foreign professionals" be applicable at the same time?

Foreign professionals who meet the specified criteria may simultaneously benefit from both incentives.

Source: ‘Scope of Tax Incentives for Foreign Professionals’ (Ministry of Finance Notice No. 09600511820, issued on January 8, 2008, and amended by Notice No. 09804119810 on March 12, 2010).

For criteria and full details, please refer to: Article 20 of the Act for the Recruitment and Employment of Foreign Professionals , The Scope of Application for Tax Preferences Provided to Foreign Professionals , and Articles 3 of the Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals