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Selected 2024 Tax Law Amendment Proposals

Lee & Ko | August 27, 2024

On July 25, 2024, the Ministry of Economy and Finance released the 2024 proposed tax law amendment proposals (“Proposals”).

Recent Developments Regarding Attorney-Client Privilege in Korea

Lee & Ko | July 5, 2024

Attorney-client privilege has once again become a controversial topic in Korean legal practice as there have been reports that in recent criminal investigations,

FSC Announces Guidelines on Determining NFTs’ Status as Virtual Assets

Lee & Ko | July 5, 2024

On June 10, the Financial Services Commission (FSC) released the “Guidelines on Determining NFTs’ Status as Virtual Assets” (Guidelines).

KFTC Issues Administrative Notices for Merger Guidelines – to Implement Voluntary Commitments System and Reflect MRFTA Amendments –

Lee & Ko | July 1, 2024

In connection with the recently amended Monopoly Regulation and Fair Trade Act (“MRFTA”), which amendments will take effect from August 7, 2024 (the “Amended MRFTA”),

Lee & Ko Advised on the First Innovative Financial Service Involving the Trust Beneficiary Certificates Following the Announcement of the Guidelines on Security Tokens

Lee & Ko | June 26, 2024

Following the Financial Services Commission (FSC)’s announcement of the “Measures to Overhaul Regulations to Permit Issuance and Circulation of Security Tokens” in February 2023,

Landmark Ruling: Supreme Court Overturns PIPC Sanctions Against E-commerce Platform Operators

Lee & Ko | May 3, 2024

We are pleased to inform you of a landmark ruling by the Supreme Court of Korea which has significant implications for e-commerce platform operators within the country.

Korean Tax Regulation Updates for 2024

Lee & Ko | April 17, 2024

The draft presidential decree regulations (Regulation(s)), released on January 23, 2024 following 2023 Tax Law Amendment announced, has been revised, finalized and published by the Ministry of Economy and Finance (MOEF) on February 29, 2024.

Amendment to Subcontracting Act (Maximum 5 Times Punitive Damages for Misappropriation of Technology)

Lee & Ko | March 13, 2024

The Korea Fair Trade Commission’s (KFTC) proposed amendment to the Fair Transactions in Subcontracting Act (Subcontracting Act) was approved by the National Assembly during its plenary session on February 1, 2024 and will take effect on August 28, 2024.

Punitive Damages May Now Be Awarded up to Five Times – Patent Act, Utility Model Act, and Unfair Competition Prevention and Trade Secret Protection Act –

| March 1, 2024

On January 25, 2024, National Assembly passed an amendment bill that increases the limit of punitive damages compensation from treble to quintuple under the Patent Act and the Unfair Competition Prevention and Trade Secret Protection Act (the UCPA).

PIPC Announces Policy Direction for the Protection of Online Behavioral Data Used in Targeted Advertising

| February 23, 2024

On January 31, 2024, the Personal Information Protection Commission (PIPC) announced ‘Policy Direction for the Protection of Online Behavioral Data Used in Targeted Advertising’ (Policy Direction).

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