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.

Mr. A, who owns a single apartment in Daechi-dong, Gangnam, is projected to see his property tax bill jump 50%—from 12 million won this year to 18 million won next year. Publicly assessed values are surging from 2.9 billion won to 3.8 billion won, and the fair market value ratio (the multiplier applied to assessed values to determine the tax base) is rising as well, creating a double squeeze on tax burdens. With the number of Comprehensive Real Estate Tax (CRET) payers reaching 630,000 in 2025 and tax revenue hitting 5.3 trillion won—both up year-over-year—2026 may mark a genuine turning point for property holding taxes in South Korea.

On January 1, 2026, the tax-exempt limit for Individual Savings Accounts (ISA) was expanded to a maximum of ₩10 million. This represents a 2.5-fold increase from the previous ₩4 million for low-income types. With the government also announcing the establishment of a 'Domestic Investment ISA' specifically for domestic stock investments, the tax-saving landscape for individual investors is fundamentally changing. This article examines how ISA, often called the 'national wealth-building account' with over 7.19 million subscribers, has evolved in 2026 and how to maximize its tax-saving benefits.

May 9, 2026. This is a date marked in red on the tax calendars of multi-homeowners. From this day, the heavy taxation on capital gains, which was temporarily exempted for two years, will be reinstated. This means that homes that can currently be sold at the basic tax rate will be subject to an additional punitive tax of up to 30 percentage points after that date.

The U.S. Supreme Court has ruled Donald Trump's "reciprocal tariffs" unconstitutional. While the market briefly breathed a sigh of relief, former President Trump immediately countered with a plan to impose a 10% universal tariff on all imports. This move, aiming to overcome legal constraints with political will, casts immense uncertainty over the global trade environment ahead of the 2026 U.S. presidential election. This is not merely a policy confrontation but could be the prelude to "Global Trade War 2.0," potentially shaking the foundations of the world trade order.

One of the most pressing legal issues in Korean industry for 2026 is undoubtedly the Subcontracting Act. In particular, the problem of "technology misappropriation," where large enterprises unfairly appropriate core technologies from small and medium-sized subcontractors, has resurfaced. Recently, major law firms have begun hosting related seminars, signaling proactive movement within the legal market. This trend, coupled with the Fair Trade Commission's (FTC) intensified enforcement stance, suggests a search for fundamental solutions that go beyond mere administrative fines.