Here is a tax puzzle from Seoul. Two neighbors bought identical apartments twelve years ago for 800 million won each, and both sell this year for 2 billion. One pays about 19 million won in capital gains tax, local surtax included. The other pays about 81 million. And if that second owner waits until 2029 instead, the bill climbs to roughly 148 million won — nearly eight times what the neighbor paid.

Two investors sell 10 million won worth of stock at a loss on the same day, and the tax outcome depends entirely on what each of them sold: the loss on Korean shares gets its owner nothing back, while the loss on overseas shares can erase up to 2.2 million won in taxes. On July 28, the KOSPI closed at 6,023.66, down 732.09 points (10.84%), and the year's eighth circuit breaker — a mechanism that halts trading when prices move violently — was triggered. If you locked in losses that day, this difference should shape what you do between now and December.

Even the largest shareholder with a 35% stake will have their vote counted at just 3% in the decision to list a split-off subsidiary, once the rule changes announced in early July by Korea's Financial Services Commission (FSC) and the Korea Exchange are finalized. A subsidiary created by a split-off — in Korean practice, a division in which a company carves out a business unit into a wholly owned subsidiary — could then be listed only with the effective consent of ordinary shareholders. For minority shareholders, one task remains: actually casting that vote.

A rate hike is days away, yet 52.2% of the new mortgages taken out in Korea this April carried variable rates. It was the first time since August 2021 that variable loans exceeded half of new mortgage lending — and the reason was a gap of just 0.06 percentage points: fixed rates averaged 4.34%, variable 4.28%.

A collateral shortfall of 1 million won can trigger the forced sale of more than 6 million won in stock. This is forced liquidation — known in Korea as bandae-maemae, the compulsory sale of a margin investor's shares regardless of their wishes once collateral runs short. And it is no exaggeration: in the example printed in Shinhan Securities' own margin trading disclosure, the amount liquidated comes to 6.7 times the collateral shortfall. It is happening against a grim backdrop — this June the KOSPI suffered repeated intraday drops of more than 8%, triggering the circuit breaker (a mechanism that halts all trading when prices move sharply) three times, while, according to media reports, the KOSPI margin lending balance hit a record 28 trillion won, with the total including the KOSDAQ market reaching roughly 37.7 trillion won. Forced liquidation, however, is a predictable procedure. If you know the timeline and the math, you can respond — and if the procedure was flawed, there are points worth contesting.

On January 22, 2026, South Korea became the first country in the world to fully enforce a comprehensive AI regulatory framework. The Artificial Intelligence Development and Establishment of Trust Act, commonly known as the AI Basic Act, took effect while the EU's own AI Act continues to delay its high-risk provisions until August 2026. For businesses and individuals alike, this law signals more than just another regulation. It marks a fundamental shift in how AI is built, deployed, and held accountable.

Staying abroad for more than 183 days does not automatically grant 'non-resident' status for tax purposes. From 2026, this standard will become even stricter. Even if an individual resides in Korea for 183 days or more across two tax periods, they will be classified as a resident, and crucially, the substantive criterion of 'livelihood base' will act as a key variable. Depending on whether one is a resident or non-resident, the tax on selling the same home can vary by nearly 59 times, ranging from approximately KRW 4.8 million to KRW 280 million. This article summarizes essential information for property owners planning overseas assignments, studies, or emigration.