Cryptocurrency gifts to minors in South Korea rose sharply as families prepared for virtual asset trading-gain taxation and tighter tax surveillance. Reported virtual asset inheritance and gift cases reached 423 last year, totaling 45.86 billion won, with the number of cases up 240% and their combined value up 340% from the previous year. Gifts to minors aged 18 and under totaled 4.03 billion won, up 2.7-fold from 1.47 billion won in 2024, while the number of transactions rose from 53 to 103. Gifts to children aged 11 and under increased from 28 to 65, with their value tripling to 2.35 billion won. South Korea will add virtual asset service providers to its consolidated financial asset inquiry system from January 1, 2027, while annual virtual asset investment profits above 2.5 million won will face a 22% effective tax rate. Families can use 10-year gift-tax deductions before children realize investment gains, although cryptocurrency volatility can also produce a larger tax liability. Taxpayers face a total average method requiring them to combine acquisition records across exchanges and personal wallets. The National Tax Service plans to begin pilot operations for a Virtual Asset Integrated Analysis System in November 2026, but it remains unclear whether the system will automatically calculate each investor’s total average acquisition cost and taxable income.