[South Korea's Virtual Asset Tax May Face Fourth Delay, Uncertain Implementation in 2027] Odaily Planet Daily News – According to a report by Kim Gap-rae, a senior researcher at the Korea Capital Market Institute, the virtual asset tax policy originally scheduled for implementation in 2027 may face its fourth delay. Despite three previous postponements, key systemic flaws remain unresolved, including the lack of clear definitions and standards for various income forms such as lending profits, airdrops, and hard forks. In particular, tax rules for overseas exchanges and peer-to-peer (P2P) transactions are almost nonexistent, which could lead to unfair tax burdens between domestic exchange users and overseas platform users. The government hopes to achieve comprehensive taxation only after the 48-country virtual asset information-sharing agreement comes into effect in 2027. Experts recommend establishing a 'Special Task Force for Virtual Asset Tax System Reform' to clarify tax rules for various income types and to build an information collection system connected to exchanges and personal wallets to ensure smooth policy implementation. Currently, South Korea has approximately 10.77 million virtual asset users, a figure close to the number of stock investors.