South Korea2026.10.14Block Media

[Crypto Taxation Controversy (2)] Staking and DeFi Taxation Rules Remain a 'Blank' — 'Transfer/Lending Framework Has Limits'

• South Korea's digital asset taxation is set to take effect in about two months, but staking and DeFi income tax rules remain undefined.
• The National Tax Service plans to classify taxable events based on 'transfer' versus 'lending,' but the legal definition of lending and type-specific criteria are unclear.
• Experts warn that ambiguity over the timing and method of income recognition could lead to either double taxation or gaps where income escapes taxation.