South Korea’s National Assembly Research Service has called for income from digital-asset transfers to be classified as capital gains rather than other income before taxation takes effect. In its Nov. 5 report, "Should Digital Asset Taxation Be Implemented as Is?," the parliamentary research body said gains from trading largely reflect asset-price increases and that the current classification could undermine tax fairness. It also pointed to inconsistent treatment between direct virtual-asset sales and overseas-listed spot virtual-asset ETFs, as well as potential tax reductions through family gifts. The agency said rules must address income from mining, staking, airdrops, hard forks and decentralized finance, while exchanges build reporting systems and authorities establish ways to obtain overseas transaction data. It urged broader institutional reforms before implementation, including transaction-specific tax rules and stronger reporting infrastructure.