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The Art of Smart

Oct. 28, 2019

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Title	Topics	Date
Important South Korean Tax Reporting Requirements Coming Due (for the fiscal year ended December 31, 2025) Tax Compliance and Update 5/26/2026	Tax Compliance and Update	5/26/2026
Tax Audit Reform Measures Announced by the Korean NTS Tax Compliance and Update 5/25/2026	Tax Compliance and Update	5/25/2026
Introduction of hourly use of annual leave and special provisions on recess (effective May 7, 2027 & November 7, 2026, respectively) Statutory Social Insurance and HR Tip 5/24/2026	Statutory Social Insurance and HR Tip	5/24/2026
Fraudulent receipt of unemployment benefits and legal risks involved for employers Statutory Social Insurance and HR Tip 5/23/2026	Statutory Social Insurance and HR Tip	5/23/2026
Re-hiring of employees beyond the statutory retirement age and related general practices on social insurance, severance, etc. Statutory Social Insurance and HR Tip 5/22/2026	Statutory Social Insurance and HR Tip	5/22/2026
Maximum extension terms allowed for fixed-term contract workers and an exception allowed when hiring an elderly person on a fixed-term basis Statutory Social Insurance and HR Tip 5/21/2026	Statutory Social Insurance and HR Tip	5/21/2026
2025 year-end settlement of national health insurance performed in April 2026 and installment payment option available Statutory Social Insurance and HR Tip 5/20/2026	Statutory Social Insurance and HR Tip	5/20/2026
Guide to Korean branches and subsidiaries Practical FAQ 5/19/2026	Practical FAQ	5/19/2026
Important South Korean Tax Reporting Requirements Coming Due (for the fiscal year ended December 31, 2025) Tax Compliance and Update 3/30/2026	Tax Compliance and Update	3/30/2026
Recent Court Rulings Update Tax Law Changes 3/27/2026	Tax Law Changes	3/27/2026