Disclaimer

This is general information, not advice

Everything published on this site — articles, guides, tables, service descriptions, FAQs — is general information about how accounting, payroll, tax and corporate rules work in the Republic of Korea.

It is not advice on your circumstances. It cannot be, because we do not know them. Two companies with apparently identical facts can have materially different Korean tax positions depending on their treaty situation, their group structure, their transaction history and their filing elections.

Do not act on anything here without checking it against your own facts, with someone who knows them.

Figures go out of date, deliberately and quickly

Korean rates, thresholds, contribution percentages, filing deadlines and statutory limits are revised regularly. Insurance rates change annually. Tax law amendments are announced each year and can take effect at the start of a fiscal year — occasionally with retroactive application.

For that reason every article on this site states the date its figures were current and names the authority each figure came from. That date is not decoration. A number published in one year may be wrong the next, and an article that was entirely accurate when written may mislead you today.

No professional relationship

Reading this site does not make you our client, and sending us an enquiry does not either. A professional relationship begins only under a signed engagement letter defining scope, deliverables and responsibility.

Until that exists, we owe you no duty of care in respect of your affairs, and you should not treat anything published here — or said in a preliminary conversation — as advice you can rely on.

Third-party links

We link to Korean government portals, statistics services and official English-language guides because they are the authoritative source. We do not control them. Their content, translations and availability are their own, and official English translations occasionally lag or simplify the Korean original — where the two differ, the Korean text governs.

AI-assisted content

Articles on this site are researched and drafted with AI assistance and published once an automated verification gate confirms each key figure carries a named, dated, reachable source. A member of our team reviews after publication.

That process is described in full, including its limits, in our editorial and sourcing policy. We think the disclosure matters more than the reassurance: an automated gate checks that a source exists and is live, not that the prose around it is correct. If you find an error, tell us at info@bluestonesbpo.co.kr and we will correct it.

Limitation

To the maximum extent permitted by law, Bluestones BPO accepts no liability for loss arising from reliance on information published on this site. See our terms of use.