Partner Attorney Sinyoung Choi of Cha & Kwon Law Offices stated that the National Tax Service’s plan to establish an integrated digital asset analysis system represents a significant turning point that will bring Korea’s digital asset market under a comprehensive data-driven tax monitoring framework. The system will utilize artificial intelligence and machine learning technologies to analyze billions of transaction records annually, reflecting the government’s determination to eliminate tax blind spots ahead of the full implementation of digital asset taxation.
 
The core of the system lies in integrating multiple data sources, including transaction statements submitted by exchanges, overseas financial account reports, and on-chain blockchain data, to reconstruct transaction flows for each taxpayer. Through AI-driven visualization and machine learning analysis, the system will be capable of identifying complex financial flows and detecting irregular patterns such as disguised gifts or offshore tax evasion. This development suggests that the inherent anonymity of digital assets will no longer function as a reliable means of tax avoidance.
 
Attorney Choi noted that the initiative will also clarify taxation standards for increasingly diverse digital asset income models, including lending, staking, and NFT transactions. With the system capable of retroactively analyzing transaction histories from previous years, authorities may significantly strengthen post-audit verification of past transfers and capital gains involving digital assets.
 
She further emphasized that under Korea’s tax law framework, the burden of proving acquisition costs rests with the taxpayer, which may expose individual investors to substantial tax reassessments and penalties if their supporting documentation conflicts with the tax authority’s analysis. Attorney Choi advised taxpayers to go beyond relying solely on exchange records and instead systematically manage on-chain transaction proofs (TXIDs) and official fund flow documentation in preparation for the evolving data-driven tax administration environment. (디지털에셋 2026. 3. 10)

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