Terms of Use

Terms governing use of this website. Engagement terms are separate and are agreed in writing.

Last updated 13 August 2026

1. Who these terms are between

This website is operated by Bluestones BPO, Construction Building #711, Eonju-ro, Gangnam-gu, Seoul 06050, Republic of Korea. By using the site you agree to these terms. If you do not agree with them, please do not use the site.

2. What the content is

The articles, guides and service descriptions on this site are general information about accounting, payroll, tax and corporate practice in the Republic of Korea.

They are not:

  • legal, tax, accounting, immigration or investment advice
  • a recommendation to take or refrain from any action
  • a statement about your particular circumstances
  • a substitute for engaging a qualified professional who knows your facts

Korean rates, thresholds, deadlines and rules change, frequently and sometimes retroactively. Each article states the date its figures were current. Information that was accurate when published may not be accurate when you read it. See our disclaimer.

3. No professional relationship is created

Reading this site, downloading material from it, or sending us an enquiry does not create a client relationship, an engagement, or any duty of care on our part regarding your affairs. A professional relationship with Bluestones BPO begins only when both parties have signed a written engagement letter that defines the scope.

Please do not send confidential or sensitive information through the contact form before an engagement exists.

4. Intellectual property

The text, structure, artwork, code and design of this site are owned by Bluestones BPO, except where a third party is credited.

You may: read, print and share the pages; quote reasonable extracts for commentary, criticism, review or news reporting, with attribution and a link to the source page; and cite the material in your own work.

You may not: republish substantial portions as your own content; use the material to train a model in a way that reproduces it as your own; remove attribution; or use our name, logo or brand in a way that implies endorsement or association.

Where a page carries a figure sourced from a Korean government body, that underlying fact belongs to no one — cite it freely. Our expression of it is ours.

We link extensively to Korean government portals and official sources, because that is where the authoritative version lives. We do not control those sites and are not responsible for their content, availability or privacy practices. A link is a pointer, not an endorsement.

6. Availability

We try to keep the site available and accurate, but we do not guarantee either. The site is provided “as is”. We may change, suspend or remove any part of it at any time without notice.

7. Limitation of liability

To the maximum extent permitted by applicable law, Bluestones BPO is not liable for any loss or damage arising from your use of, or reliance on, this website or its content — including indirect or consequential loss, lost profits, or losses arising from action taken on the basis of general information published here.

Nothing in these terms limits liability that cannot lawfully be limited, including liability for fraud or for death or personal injury caused by negligence.

8. Privacy

How we handle personal information is set out in our privacy policy and cookie policy.

9. Changes to these terms

We may update these terms. The “last updated” date at the top of the page reflects the current version. Continuing to use the site after a change means you accept the revised terms.

10. Governing law

These terms are governed by the laws of the Republic of Korea. Disputes arising from them are subject to the exclusive jurisdiction of the courts of Seoul, Republic of Korea.

11. Contact

Bluestones BPO · info@bluestonesbpo.co.kr · +82 2 515 4534