The Constitutional Court of Korea ruled a provision of the Korean Income Tax Act defining the scope of benefits included in “earned income” as constitutional. The Court determined that the provision of the Income Tax Act, which defines earned income as “salaries, wages, remuneration, allowances, bonuses, and benefits of a similar nature received by providing labor,” does not violate the principle of clarity in tax requirements. (2024 HunBa 8384 and 2025Hyun100, etc.). Case Summary Decision of the Korean Constitutional Court on the Clarity of Earned Income Definition
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Amendments to the Korean Labor Standards Act: Break-Time Flexibility and Hourly Annual Leave
Recent amendments to the Korean Labor Standards Act introduce two important changes to the statutory framework governing working hours, rest periods, and annual paid leave. The amendments address long-standing practical issues arising from the rigid application of break-time rules and the absence of an express statutory basis for using annual leave in hourly units. The first amendment explained below permits employees who work exactly four hours to waive the statutory 30-minute break, provided the employee expressly requests to forgo the break. The second amendment, explained below, establishes
Continue readingSeoul High Court Enforces the London Court of International Arbitration Association (LCIA) Award Despite Ambiguities
The Seoul High Court ruled that even if an arbitration award contains ambiguities in its order, Korean courts should enforce it if the award’s details, including the judgment amount, can be determined from its reasoning. Facts The main issue in the case is whether the award’s direction to “reactivate the secured accounts and take all necessary measures” was sufficiently specific to be enforced in Korea. KCC argued that the award did not clearly define the specific acts required and therefore could not serve as the basis for
Continue readingKorean Supreme Court Upholds Right to Tattoo by Non-Medical Professionals
The Korean Supreme Court, in an en banc ruling, held that tattooing performed by non-medical professionals is not an unlicensed medical practice. The Court overturned prior Supreme Court precedents that deemed tattooing an unlicensed medical practice. The Supreme Court of Korea ruled in May 1992 that eyebrow tattooing was an unlicensed medical practice (91do3219). The Supreme Court of Korea ruled in April 2004 (2004do673) that ordinary calligraphy tattooing constitutes a medical act and is punishable as an unlicensed medical act. Facts Issue Whether cosmetic and “calligraphy” tattooing
Continue readingTrends in the Korean Civil Litigation System (2026)
The past year has been unusually active for dispute resolution in Korea. The most important developments concern attorney-client privilege, constitutional review of final court judgments, arbitration rules, and corporate-governance reforms that are likely to generate more shareholder and board-level disputes. We shall update the reader when more is known. Please check back often. Korea has taken a major step toward statutory attorney-client privilege. On January 29, 2026, the National Assembly passed an amendment to the Attorney-at-Law Act of Korea introducing a new Article 26-2. The amendment recognizes
Continue readingSo Young YOON and Sean HAYES appeared on Canadian TV: How a B.C. romance scam victim is coping behind bars in South Korea as trial approaches
Sean Hayes and So Young Yoon appeared on CTV in a criminal matter in Korea, which IPG Legal is assisting with on a reduced-fee basis, as we believe is part of our duty to the Korean legal system and expats in Korea. For additional articles on Korean Criminal Law, please see: IPG Legal’s Criminal Law Archive. Her lawyers argue Parks was unknowingly manipulated into transporting the drugs by someone she believed she was in a relationship with online. “We genuinely believe that No. 1, she didn’t know what was in the packages
Continue readingKorean Custom Clearance Jurisprudence at the Supreme Court of Korea: “Real Doll” Harm to Public Morals Case
The Supreme Court of Korea ruled that the withholding of customs clearance by a Korean customs office for the importation of “real dolls” into Korea was unlawful ( 2021du49857 ). The Korean customs office held that the prohibition was justified because, in its opinion, the dolls may harm “pubic morals,” and Korea’s Customs laws and jurisprudence permit prohibiting the import of goods that may harm public morals even without a substantiated iteration of an argument noting that the prohibition is likely to harm public morals. In South Korea,
Continue readingKorean Constitutional Court Upholds Use of Video Testimony for Disabled Sexual Assault Victims: Korea’s Confrontation Clause Jurisprudence
The Constitutional Court of Korea upheld the constitutionality of a controversial evidentiary provision permitting the use of pre-recorded video statements of certain sexual assault victims. In a split 4–5 decision (Case No. 2023Heonga20), the Court declined to invalidate Article 30(6) of the former Act on Special Cases Concerning the Punishment, etc. of Sexual Crimes. Six votes are required, under Korean Law, to strike down a statute, and the Court received 5 votes to invalidate the law in question. For additional articles on Korean Constitutional Law and Criminal
Continue readingAmendment to Korean Constitutional Court Act
In February 2026, the Constitutional Court Act of Korea was amended to allow constitutional complaints against court judgments. Prior to this amendment, court judgments were excluded from the scope of Constitutional Court review. The author of this article is the first non-Korean attorney to work for the Constitutional Court of Korea and for the Korean judicial system. Major Revision to the Korean Constitutional Court Act Article 68(3) (Added to the Constitutional Court Act of Korea)The Amendment allows the filing of a petition against a final and conclusive
Continue readingKorean Immigration and the Administrative Court on Granting a Visa for Mongolian Student to Complete Masters Degree at a Korean University
An administrative court in Korea has ruled that it was valid to deny a foreign student’s request to extend their stay to meet the requirements for graduation from graduate school. On February 12, 2026 , the Jeonju District Court Administrative Division 1-1 (Presiding Judge Lee Dong-jin ) ruled against a Mongolian national who sued the Director of the Jeonju Immigration Office seeking the annulment of the decision to deny the extension of the period of stay ( 2025Guhap1267 ). Facts Jeonju Court Decision The Jeonju District Court
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