[South Korea Plans to Launch Crypto Tax in January Next Year, but Regulatory Blind Spots Remain for Overseas Transactions and Crypto Cards] According to South Korean media Sedaily, South Korea plans to implement cryptocurrency taxation starting January next year, but the tax infrastructure still has multiple loopholes. South Korea's National Tax Service Commissioner Lim Gwang-hyun stated during a parliamentary audit that preparations are underway for the smooth implementation of taxation. However, activities such as transfers between private wallets and transactions on overseas platforms remain difficult to fully track. Even with the introduction of the Crypto-Asset Reporting Framework (CARF), it would be challenging to cover all transactions. It is reported that during a previous parliamentary audit, the Bank of Korea also exposed related regulatory blind spots.