South Korea's government will submit its plan to tighten the Comprehensive Real Estate Tax on non-resident single-home owners to the National Assembly while preserving the core structure of the broader tax package. The proposal raises the basic deduction for resident single-home owners to 1.4 billion won while lowering it to 900 million won for non-resident single-home owners and removes long-term holding special deductions for capital gains tax in that group. The move reflects President Lee Jae-myung's push for stronger taxation of owners who do not live in their properties, but it has drawn heavy criticism from the public, real-estate experts and members of the ruling Democratic Party of Korea. Officials are now reviewing whether to widen exemption grounds and recognition periods for non-resident status through enforcement decrees, with issues such as childcare, family caregiving, remodeling-related moves, jointly owned homes by married couples and the current tax burden cap expected to be central in parliamentary negotiations. More than 11,139 public comments have been filed on the planned CERT and Income Tax Act revisions and related decrees in about two weeks, underscoring the political sensitivity of the measures. Separately, the government is also reconsidering earlier cuts to ISA (Individual Savings Account, a tax-advantaged investment account) benefits and may restore carryover of unused contribution limits while effectively extending contract periods indefinitely.