According to CoinMeta, as reported by mk, the South Korean government plans to impose a 22% comprehensive income tax on virtual asset transfers and lending income starting from 2027. Investors are entitled to a tax exemption of 2.5 million Korean won. The detailed rules for calculating trading profits and losses have not yet been clarified, and the industry is concerned about the compliance difficulties associated with trading models such as overseas exchanges converting USDT for BTC. As a result, investors face challenges in tracking their trading records and managing related costs.