The Seoul Shinmun reported exclusively that confusion is expected due to the unclear cryptocurrency tax standards scheduled to take effect next year, and the National Assembly Research Service also anticipates potential disputes between investors and authorities. The Research Service views items such as △staking and airdrop methods △loss processing △overseas exchanges △and securing tax data as key issues. The biggest issue is cryptocurrencies received as rewards or for free through methods like airdrops. The Research Service pointed out, "New acquisition types have controversies regarding taxation eligibility and methods, raising the possibility of legal disputes, thus tax standards need to be further refined." Furthermore, the loss processing method is also expected to be an issue, as the carryover of net operating losses, which allows losses to be deducted in the following year, is not permitted. Additionally, for users of overseas exchanges, the possibility of double taxation and difficulties in securing tax data were anticipated.
