South Korea’s proposed 162.3 trillion Korean won Future Response Fund faces renewed scrutiny over fiscal control, sustainability and the absence of clear rules for withdrawals during tax shortfalls. The bill would allocate 45.4 trillion won next year, financed through the government’s estimated additional tax revenue rather than only actual excess collections. When the estimate is positive, money would move from the general account into the fund, but the legislation does not specify whether or how much must be returned when the estimate turns negative. Yoo In-gyu, a professional member of the National Assembly’s Finance and Economy Planning Committee, highlighted the gap in a review report. Earlier committee assessments also warned that transfers to the general account without a supplementary budget could weaken lawmakers’ advance oversight, that the government would have broad discretion to alter major spending amounts, and that the fund’s revenue base could weaken during downturns. Critics said recurring commitments including Youth Future Savings, Child Basic Allowance and Local National University Scholarships could limit fiscal flexibility if a large deficit emerges. The government proposed the fund for youth investment, growth engines, regional development and educational talent after estimating about 88 trillion Korean won in excess tax revenue this year.