As virtual asset taxation is set to be fully implemented from January next year, the government is reportedly concretely reviewing tax standards for each transaction type. According to the final report on 'Research on the Scope and Calculation Methods of Virtual Asset Taxation' by Changwon National University's Industry-Academic Cooperation Foundation, obtained by Maeil Business Newspaper, the types of virtual asset profits, which had been considered tax blind spots, and their respective tax standards have been concretely defined for the first time. The Changwon National University Industry-Academic Cooperation Foundation conducted research for five months from November last year to March this year, commissioned by the National Tax Service. The report classified virtual asset profit models into four types: △staking △lending △airdrop △hard fork, and defined 'staking' and 'lending' as 'loan' transactions under the Income Tax Act. Accordingly, profits in the nature of interest from coin deposits are likely to be subject to separate taxation of 22% (including local income tax) annually.