Tax updates
- Enactment of an increase in revenue criteria for SMEs
- Recent court ruling
HR & payroll updates
- Enforcement of the Act on the Eradiction of Habitual Wage Arrears
- Yellow Envelope Law & increase in minimum wage for 2026
Accounting & audit updates
- Key focus review area for non-listed companies and stricter sanctions on accounting fraud
Please do not hesitate to contact us if you have any question.
Want to know more?
Julien Herveau Country Lead Partner - Seoul
