According to CoinMeta, and as reported by the Korean newspaper "Eonbun," South Korea plans to levy taxes on the transfer and lending of virtual assets starting from January 1, 2027. After deducting 2.5 million Korean won from the annual net income, the excess portion will be taxed at a rate of 20%, resulting in an actual tax rate of 22% after including local income tax. At the "2027 Virtual Asset Taxation System Review Forum" held on September 3, several experts argued that the current system, which categorizes different types of earnings uniformly as "other income," no longer reflects the actual market situation. Park Jong-joo, the president of the Korean Tax Law Society, suggested that in the future, transaction gains could be classified as capital gains, lending gains as interest income, revenue sharing as dividend income, and commercial mining as business income. Complex transactions such as staking and providing liquidity should have their income nature differentiated for separate taxation. South Korea's current taxation system for virtual assets, which was introduced in 2020, has been extended three times, but the basic framework has remained unchanged.