National tax service has been entrusted to assess and collect internal taxes in the country. Run it under the scope of Korea's Strategy and Finance Ministry. These South Korea's National Tax Service (NTSs) is moving forward with a framework for implementing taxes on cryptocurrencies including bitcoin. This tax authority is moving forward with a plan to implement an income tax and it is a transfer tax on cryptocurrencies. This South Korea is emerging in the world's leading bitcoin and cryptocurrency trading market.
source - https://www.cryptocoinsnews.com/south-korea-will-enforce-income-taxes-bitcoin-cryptocurrencies/