Korean insights & regulatory updates - issue 21: October 2026

Introducing our new insights & regulatory updates for October 2026!

This publication highlights important changes affecting your business, including a recent tax case and key ruling, and pre-adoption disclosure examples for K-IFRS 1118 that the FSS introduced. 

Check out our issue 21 for updates on the following key areas:

Tax updates

  • Seoul Administrative Court: Limits on splitting a single transaction
  • NTS advance ruling: Youth deeming rule for employees hired in 2024

Audit & accounting updates

  • FSS introduces pre-adoption disclosure examples for K-IFRS 1118

Please do not hesitate to contact us if you have any questions.

Documents

Issue 21: October 2026
제21호: 2026년 10월

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