According to CoinMeta, and citing data from the National Tax Service as reported by the Central Daily, in 2025 there were 423 cases of inheritance and gift of virtual assets in South Korea, involving a total amount of 45.862 billion Korean won, which represents a year-on-year increase of 2.4 times for inheritance and 3.4 times for gifts. Among these, there were 103 cases of gifting crypto to individuals under the age of 18, involving an amount of 4.034 billion Korean won, which is approximately 2.7 times higher than the 1.47 billion Korean won in 2024. South Korea plans to further strengthen tax regulation on virtual assets starting from 2027, including upbit, bithumb, and other similar assets within the unified scope of financial asset inquiries related to inheritance and gifts.