| L&S Venture Capital | Seoul |
| L.S Tech Co., Ltd | Gyeonggi |
| Largosoft | Seoul |
| LB Semicon | Gyeonggi |
| LBInvestment | Seoul |
| Learn Today, Inc. | |
| Leem Products Co., Ltd | Seoul |
| Leeno Industrial, Inc. | Busan |
| LegalTech | Seoul |
| LegoChem Biosciences, Inc. | Daejeon |
| Lemonex, Inc. | Seoul |
| Leverage Startup Accelerator | Seoul |
| Leysys, Inc. | |
| LG Chem Life Sciences | Seoul |
| LG CNS | Seoul |
| LG Corporation | Seoul |
| LG Electronics, Inc. | Seoul |
| LG Innotek | Seoul |
| LG Innotek | Seoul |
| LG U Plus Co., Ltd | Seoul |
| LG Uplus Corporation | Seoul |
| LG Uplus Corporation | Seoul |
| LGHitachi Ltd | Seoul |
| LIAPP | |
| Line Games Corporation | Seoul |
| Linkdata, Inc. | Seoul |
| Linktek | Seoul |
| LionRocket | Seoul |
| LISCure Biosciences Co., Ltd | Incheon |
| Listly | Gyeonggi |
| LK Engineering Co., Ltd | Gyeonggi |
| LN Robotics, Inc. | Gyeonggi |
| Logen Solutions Co., Ltd | Gyeonggi |
| Looxid Labs, Inc. | Seoul |
| Lotte Biologics | Seoul |
| LS Cable & System Ltd | Gyeonggi |
| LSK Global Pharma Services Co., Ltd | Seoul |
| Lucidefi | Seoul |
| Luken Technologies | Gwangju |
| Lunit, Inc. | Seoul |
| Lusoft Co., Ltd | Seoul |
| Luther University | |
| Luxtech Corporation | Seoul |
| LX Semicon | |
| LyseNTech | |
| M-Venture Investment | Seoul |
| m2Cloud Co., Ltd | Seoul |
| Mae Company | Seoul |
| Magna Investment | Seoul |
| Magnachip | North Chungcheong |