South Korea's National Tax Service found that owner families or private users occupied 1,097 of 2,639 high-value corporate-owned homes, or approximately 41.6%, rounded to about 42%, after excluding rental properties and homes used for legitimate business purposes. The homes were subject to the Comprehensive Real Estate Tax and exceeded the national housing size standard with an Officially Assessed Price above 900 million won. The average assessed value of the reviewed homes exceeded 2 billion won, while 453 homes exceeded 3 billion won, 12 exceeded 10 billion won, and the most expensive surpassed 20 billion won. The National Tax Service found cases involving Han River-view apartments and ultra-high-value homes in Seoul's Gangnam and Yongsan districts, including properties transferred from individuals to companies to avoid multi-home ownership regulations. Commissioner Lim Kwang-hyun said private use is a signal of broader tax-evasion risk and that companies with confirmed suspicions will face rigorous audits. The agency plans to expand its review to luxury condominiums, overseas corporate residences provided to chairmen's children, and company-funded overseas study expenses.