CoinVoice has recently learned that, according to Digital Asset, the Korean National Tax Service (NTS) has clearly stated that virtual assets obtained as labor income from overseas companies must be declared in the comprehensive income tax return. In March of this year, the National Tax Service received an inquiry regarding whether residents who sign independent incentive contracts with foreign companies and receive cryptocurrency from them need to declare it as overseas income. The agency confirmed that if taxes are not withheld and paid through a tax association, taxpayers must submit a comprehensive income tax return. The NTS's position is based on Article 127 (Withholding Tax Responsibility) and Article 70 (Final Declaration of Global Income Tax Basis) of the Income Tax Law. [Original link]