South Korea's National Tax Service will create its first Integrated Delinquency Tracking-Tax Investigation Task Force, combining tax-evasion investigations and arrears collection to follow the flow of funds from concealment to recovery. The unit will target ultra-high-value, habitual delinquents suspected of shifting assets overseas, using title trusts or evading seizure through corporate fund outflows and other complex structures. Initial teams will be set up in Seoul Regional Tax Office Investigation Division 4 and Central Regional Tax Office Investigation Division 3, and will pair tax investigators with offshore-funds analysts, asset-tracing specialists and legal reviewers for criminal probes into evasion of delinquency disposition and special tax audits. The plan sits within a broader push under NTS Commissioner Lim Gwang-hyun to deal with about 130 trillion won, or $91.8 billion, in unpaid national taxes and non-tax revenue. The agency will expand its Delinquency Management Unit to 10,000 people from 5,500, with 4,000 additional personnel deployed from October, while classifying cases between temporary hardship and intentional avoidance. It is already checking 2.95 million police fine delinquents with about 1.1 trillion won outstanding, plans to widen that work next month to Fair Trade Commission penalty surcharges, and is seeking passage this year of the Act on Collection and Management of Delinquent Non-Tax Revenues for fuller rollout next year. The NTS has signed business agreements with 23 agencies including the National Police Agency and the Fair Trade Commission, while June tax revenue under its jurisdiction reached 218.6 trillion won, up 32.8 trillion won from a year earlier.