Samil PwC Discusses Global Strategies and AI Innovation in the Game Industry at 'G-Star 2025'

Game Industry Trends, Tax Strategies, Global IPO, and AI Transformation Strategies

The global game industry is expected to rebound in earnest after a period of adjustment following the pandemic, reaching a market size of 300 billion dollars (approximately 390 trillion won) by 2029. Amid this growth, there are calls for Korean game companies to seek expansion into various channels and regions in order to secure global competitiveness.

Additionally, generative artificial intelligence (AI) is anticipated to become a core technology that will drive structural innovation in the game industry, serving as a tool that simultaneously enhances both efficiency and creativity in game development.

Jaehyuk Lee, Head of the Game Industry Specialization Center at Samil PricewaterhouseCoopers, spoke at the "Level Up! Global Strategies and Financial Insights for Game Companies" seminar held at G-STAR 2025 on the 14th. Samil PricewaterhouseCoopers

On November 17, Samil PricewaterhouseCoopers announced that it held a seminar on November 14 at BEXCO in Haeundae-gu, Busan, during G-Star 2025, Korea's largest game exhibition, covering these topics. Organized by the Game Industry Specialization Center at Samil PricewaterhouseCoopers, the seminar, titled "Level Up! Global Strategies and Financial Insights for Game Companies," was designed to examine the rapidly changing landscape and future outlook of the game industry, as well as key capital market issues. Numerous representatives from game companies attended the event.

In the first session, Junyoung Park, Partner at Samil PricewaterhouseCoopers, analyzed overall trends in the game industry under the theme "Entertainment & Media Industry Outlook (E&M Outlook)." Park predicted, "The global game industry will continue to grow at an average annual rate of 5.7%. In particular, social and casual games will lead the market, and in-app advertising will emerge as a major source of revenue." He also gave a positive outlook, noting that the release of major console game titles is scheduled through 2026.

In the second session, Partners Eun-Jong Jang and Yongseok Jang explained tax strategies for game companies. Eun-Jong Jang introduced the main requirements and application cases of the tax credit system for start-ups, venture, and small and medium-sized enterprises, as well as research and development (R&D), providing specific explanations of the tax benefits available to game companies. He also shared interpretations and legal precedents related to the possibility of including content production costs for game development as eligible for R&D tax credits.

Next, Yongseok Jang presented key considerations for establishing transfer pricing policies when game companies expand overseas, and highlighted important points for Korean game companies by comparing global practices. Jang explained, "Given the characteristics of the game industry, various overseas transactions may occur, and it is necessary to determine appropriate transfer pricing according to the transaction structures among foreign related parties."

In the third session, Partner Yunho Sung gave a presentation on "Key Performance Indicator (KPI) Management in the Game Industry," discussing how to set and manage performance indicators for companies. Sung emphasized, "For the game industry, it is essential to advance KPI and risk management systems, which enable management to make quick and objective decisions."

In the fourth session, Partner Changgyu Kim shared strategies and practical considerations for initial public offerings (IPOs), focusing on "Key Considerations for Preparing for Overseas Listings of Game Companies." Kim advised, "It is crucial to thoroughly review complex factors in advance, such as regulations and accounting standards by market and internal controls. Systematic preparation is key to enhancing corporate value and ensuring sustainable growth after listing."

In the fifth session, Director Kyungmin Lee introduced the "Automated Game Business Planning Platform" developed by Samil PricewaterhouseCoopers, explaining, "With minimal data input, companies can efficiently create business plans necessary for calculating corporate value." Lee added, "In the future, the platform will offer advanced advertising revenue estimation, integration with external settlement statements, and expansion to various platforms such as PC games, providing practical support from game industry experts."

In the final session, Partner Seungwook Lee presented on "AI and Digital Transformation in Corporate Finance," outlining AI and digital-based transformation strategies for game companies. Lee stated, "AI is not merely a technology introduction, but a core tool for realizing a company's business strategy," and shared various case studies of AI solutions, including accounting and tax chatbots, contract analysis AI, and internal control automation.

Jaehyuk Lee, Partner and Head of the Game Industry Specialization Center at Samil PricewaterhouseCoopers, who organized this seminar, commented, "As global market expansion and technological innovation emerge as key challenges for the game industry, I hope this seminar serves as an opportunity for the industry to share concerns and solutions."

This content was produced with the assistance of AI translation services.