South Korea's Crypto Tax Regime Faces Implementation Uncertainty Ahead of 2027 Deadline

South Korea's virtual asset tax framework remains unprepared for its January 2027 launch, with officials acknowledging incomplete infrastructure and regulatory gaps. The tax law, approved in 2020, has been delayed three times from its original 2022 start date. No public-private working group has been established, and critical guidance on airdrops, staking, and mining taxation remains unissued.