According to Edaily, the Korean National Tax Service has officially begun preparations for virtual asset taxation, with the goal of implementing it starting January next year. According to legal regulations, the National Tax Service is ensuring exchange data and building an integrated analysis system to ensure the smooth filing of the first comprehensive income tax in May 2028. Under the current Income Tax Act, starting from January 1 next year, profits from virtual asset transfers and loans will be classified as "other income," and the portion exceeding 2.5 million Korean won annually will be taxed at a rate of 22% (including local income tax).