One of the first questions Korean companies face when considering US market entry is where — and in what form — to set up a legal entity.

The LLC (Limited Liability Company) is the most common choice for US market entry. It's relatively simple to form, lets you choose how you're taxed, and separates your personal assets from the company's liabilities.

Choosing the right state matters too. Delaware has long been known as a favorable state for startups and investors, but if you incorporate in a state where you don't actually operate, you'll often need to separately register as a "foreign qualification" in the state where you do business. Incorporating somewhere like Las Vegas — where your actual logistics, trade shows, and buyer meetings happen — can reduce this dual-registration burden.

From there, you'll also need to get an EIN (federal tax ID), designate a registered agent, and obtain state-level business licenses.

Your entity type and state choice affect taxes, trademark registration, and opening an Amazon seller account down the line — so it's worth getting right from the start.