2027年如期实施，韩国数字资产税交易收入超250万韩元部分适用20%税率

Odaily Planet Daily News: South Korea's Deputy Prime Minister and Minister of Economy and Finance, Koo Yun-cheol, stated at a plenary session of the National Assembly's Strategy and Finance Committee that the taxation of digital assets will be implemented as scheduled on January 1, 2027, and the system may be supplemented and improved later if necessary. According to the current Income Tax Act, a 20% tax rate (up to 22% including local tax) applies to the portion of digital asset transaction income exceeding 2.5 million won. Originally scheduled for implementation in 2022, it has been postponed three times due to reasons such as insufficient infrastructure. In response to concerns raised by People Power Party lawmaker Kim Sang-hoon that the failure to apply loss carryforward deductions could lead to a decline in domestic demand and capital outflows, Koo stated that stock investments are also not eligible for loss carryforwards, and the system can be reviewed and improved at any time after taxation begins.