South Korea Tax Authority Targets Cold Wallets in Tax Evasion Crackdown

According to South Korea’s National Tax Service, officials plan to conduct home searches and seize offline crypto storage devices as part of a broader effort to combat tax evasion amid a surge in digital asset adoption.

Summary

South Korea’s National Tax Service (NTS) announced it will intensify enforcement against crypto-related tax evasion by targeting assets stored in cold wallets. Officials warned they can confiscate hardware wallets and hard drives during home searches if undeclared crypto assets are suspected. Under the National Tax Collection Act, the NTS can demand account data from exchanges, freeze accounts, and liquidate assets to recover unpaid taxes. Nearly 11 million South Koreans now invest in cryptocurrencies—an 800% increase since 2020—with daily trading volumes rising from 1 trillion to 6.4 trillion won. Since 2021, authorities have seized and liquidated $108 million worth of digital assets linked to tax evasion.

Terms & Concepts
  • Cold Wallet: A cryptocurrency wallet stored offline, providing enhanced security against online hacking.
  • National Tax Service (South Korea): The government agency responsible for tax collection and enforcement in South Korea.
  • National Tax Collection Act: A South Korean law granting the National Tax Service authority to collect unpaid taxes, including through asset seizure and liquidation.