Coming into force

From that date

Where distribution, repayment and support together come to less than one third of the deposit, the victim applies for the shortfall. A decision follows within 90 days. Victims recognised before the start date are covered, and so are those whose auction closed before it. The enforcement decree (Presidential Decree 36754, promulgated 2026-10-13) puts the counter at the Korea Land and Housing Corporation (LH), and adds the auction margin (appraised value less winning bid) and rent support already paid to the amounts deducted. The claim is filed once the property has been disposed of, or once the auction margin has been worked out. Online filing through LH Apply Plus opens first, on 2026-11-10; filing in person or by post at an LH regional office opens on the start date, 2026-11-13. Four groups may not claim: those without Korean nationality, tenants whose deposit exceeds KRW 500 million, those who bought the property themselves, and those who filed no demand for distribution or allocation (though a claim is still open where the auction first began before 2026-11-13). The claim must be made within three years of being recognised as a victim or within one year of the auction closing; those recognised before the start date have until 2029-11-13. Local government grants and financial support do not count as recovery, so they do not reduce the payment. (MOLIT, 2026-11-09)

From that date

A victim who contracted with a person holding no lawful right to lease (trust fraud included) receives the minimum guarantee of one third of the deposit up front, and it is squared later against what distribution and repayment bring. Opposing power must be kept until that settlement, and public rental housing support is not available. Under the enforcement decree (Presidential Decree 36754, promulgated 2026-10-13) the counter is the Korea Land and Housing Corporation (LH), and the advance is one third of the deposit less only what the claim for return has repaid and the rent support paid up to that point. It must be claimed before LH completes its purchase or the property is disposed of, and missing the deadline to return money once a ground to return arises carries a fine of 15 million won for a first breach, 20 million for a second and 30 million from the third on. The procedure for claiming, payment, objection and return is set by the enforcement rule (MOLIT Ordinance 1632, promulgated 2026-10-13). Online filing through LH Apply Plus opens first, on 2026-11-10; filing in person or by post at an LH regional office opens on the start date, 2026-11-13. The claim must be made within three years of being recognised as a victim or within one year of the auction closing; those recognised before the start date have until 2029-11-13. Where LH's purchase later produces a margin, that much is paid on top, so the settlement does not run only one way. (MOLIT, 2026-11-09)

From that date

For shares not yet listed, demand may be gauged among professional investors before filing and part of the offering may be subscribed in advance. Shares allotted in advance are locked up for at least six months, and the ceiling on volume is set by Presidential Decree. ✅ **On 3 November 2026 the Cabinet approved the amended Decree, filling in what the Act had left to it** (promulgation due in November; commencement 13 November 2026, the same day as the Act). The lock-up is staggered across the allotment: **50% for six months, 30% for eight months and 20% for ten months**, so that the lock-ups do not all expire on one day and trigger a wave of selling. The Decree itself only sets a range of six to twelve months; the final split sits in the Korea Financial Investment Association’s Regulation on Securities Underwriting Business. The ceiling applies to the institutional tranche left after retail investors, the employee stock ownership association and policy funds (high-yield and KOSDAQ venture funds): on KOSPI **20% in aggregate and 10% per investor**, on KOSDAQ **30% in aggregate and 20% per investor**. Converted to the whole offering that is 10% and 5% on KOSPI, and 4.5 to 10.5% and 3 to 7% on KOSDAQ. A cornerstone investor must hold own capital, or entrusted assets, of at least **20 times** the volume it subscribes for in advance, and institutional investors with a stake in the issuer (major shareholders, related parties) are barred from such a contract outright. 🔴 **Nothing used to compute capital gains tax on shares changes.** What changes is how an IPO is allotted.

From that date

The six days a year stay the same and the first four become paid. Employment insurance benefit follows the paid days.

From that date

The surcharge becomes 40% of the difference, and the Service may pay a reward to whoever reports the false filing. It applies to false filings made on or after the start date.

From that date

Contributions and surcharges may not be imposed once three years have passed from the day they could be imposed, or six years where fraudulent means were used. For deferred notices the clock starts the day after the deferral ends, and where litigation intervenes a corrected imposition may be made within one year of the decision becoming final.

From that date

Where the employer approves, it must now notify the worker in writing or by electronic means **within 14 days of receiving the request**. 🔴 **No part of the benefit formula or its amounts changes.** What changes is the employer's duty to notify. The eligibility conditions are unchanged too: a child aged 12 or under, or in the sixth grade of elementary school or below, and 15 to 35 working hours a week. The article number of the Decree is not given in the press release, and the Decree has not yet been promulgated, so the sole source is the Ministry of Employment and Labor's release of 3 November 2026.

From that date

Powers and procedures are gathered into one Act, inspections are divided into regular, occasional and special, and the unannounced visit becomes the rule. Inspection of workplaces with fewer than 30 workers may be delegated to metropolitan and provincial governments, which may appoint local labor inspectors.

From that date

A proviso is added: the duty does not apply where the shift is four hours and the worker has expressly asked not to take the break. The one-hour break in an eight-hour shift is unchanged. Note that the request must come from the worker, not the employer. The provision only lifts the employer's duty to grant the break; it does not give the employer a right to demand that the worker waive it.

From that date

Luring a transaction with false information about nearby development, with an unsettled plan presented as settled, or with distorted price information carries up to one year's imprisonment or a fine of up to KRW 20 million. It applies to anyone.

From that date

Anyone advertising a property transaction online, leases included, must state the location, floor area, price and similar particulars. Advertising a listing that does not exist, or a false price, draws an administrative fine of up to KRW 5 million. Mistakes and minor negligence are excluded.

From that date

The amount due for settlement must be managed externally through trust, deposit or a payment guarantee insurance. At least 60% in the first year, 80% in the following year and the whole amount after two years. Using it for anything else carries up to 10 years' imprisonment.

From that date

The principal contractor must separate the wage portion of the contract price and pay it monthly. Depositing it with a financial institution designated by the Minister of Employment and Labor counts as payment. The principal must check whether the subcontractor paid last month's wages and report to the Minister if it did not. The subcontractor may not use the wage costs it receives for anything other than wages. The scope covers the State, local governments, public institutions, local public corporations and agencies, and locally funded bodies, plus a sixth category ("any other principal contractor not falling under items 1 through 5"), so private parties are included. Which industries, contract sizes and durations are actually caught has not yet been set by Presidential Decree.

From that date

Gains from transfer or lending become other income. Actual acquisition cost and fees are deducted as necessary expenses, KRW 2.5 million is deducted from the year's income, and what remains is taxed separately at 20% (22% including local income tax). Below KRW 2.5 million there is no tax. It is not aggregated into global income, and losses are not offset against other income. For assets held from before 1 January 2027, the acquisition cost is the larger of the actual cost and the market value as of 31 December 2026 (Article 37(5); Enforcement Decree Article 88(2)). That market value is the average of the prices posted at 00:00 on 1 January 2027 by the exchanges designated by the NTS Commissioner. The crypto tax calculator works out the tax in advance from the sale proceeds, the cost and the 31 December 2026 market price.

From that date

For the 2027 tax year the threshold becomes 10. The Addenda raise it by one year at a time over four years (11 in 2028, 12 in 2029), reaching the 13 in the main text for the 2030 tax year. The credit amounts themselves do not change.

From that date

The rate becomes 10%. The employee's half becomes 5%, so on a monthly salary of KRW 3 million the deduction goes from KRW 142,500 to KRW 150,000. The rate rises by 0.5 percentage points a year to 13% in 2033.

From that date

On application by a person aged 18 to under 27, the State pays one month of contributions once, based on the floor of the standard monthly income. Where contributions have already been made, one month is added to the contribution period. It applies to those who turn 18 on or after the start date.

From that date

A worker is excluded where remuneration falls below the income threshold set by Presidential Decree, but daily workers and those employed continuously for three months or more are covered. On application, remuneration from two or more workplaces is added together and the worker becomes insured at all of them. The threshold amount is left to the Enforcement Decree.

From that date

Workplaces with fewer than 100 employees may join. Where they do, the State may cover part of the employer's contribution and operating costs within budget.

From that date

A listed company may hold an electronic shareholder meeting by board resolution, and a listed company designated by Presidential Decree must hold one. Shareholders choose between attending in person and attending electronically, and electronic attendance counts as attendance at the stated place.

From that date

Where **both** homes are in an area subject to adjustment (조정대상지역) the window is **two years**. Capital gains tax picks this up on 1 October 2026, but the comprehensive real estate tax is assessed on 1 June, so it applies where the new home was acquired on or after 4 August 2026 and **the tax liability arises on the 1 June 2027 assessment date**. 🔴 **Liabilities arising between 1 June 2026 and 1 June 2027 keep the three-year rule.** Acquisitions before 3 August 2026, and sale contracts with a deposit paid by then, also keep it.

From that date

The same word becomes "housing facility". Housing the employer provides that falls below the standard is a ground even if it is not called a dormitory. The rule that such a change is not counted against the permitted number (the proviso to art. 25(4)) is unchanged.

From that date

Where the worker requests leave in the hourly units and within the number of days set by Presidential Decree, the employer must grant it. How the number of leave days is calculated does not change.

From that date

A platform carrying direct-deal listings must verify and display whether the advertiser is who they say they are and their relationship to the owner, and must set out the points to watch. Failing to do so draws an administrative fine of up to KRW 5 million, and the Ministry of Land, Infrastructure and Transport monitors compliance.

From that date

It becomes remuneration reported over the year before separation, divided by the total days of the calculation period set by Presidential Decree. Remuneration of artists and service providers enters the same way. Both the period and the basis change wholesale, so the calculator has to be rewritten.