South Korea's top tax official says the National Tax Service will implement crypto taxation on whatever schedule the National Assembly sets, after ruling-party lawmaker Lim Lee-ja publicly pushed for a one-year delay to the levy.

Lim Lee-ja, a legislator with the People Power Party (PPP), has urged postponing the start of the tax by twelve months. Her position puts her at odds with the current statutory timeline and adds to a years-long argument in Seoul over when — not whether — the state should begin taxing gains on digital-asset trading.

The NTS chief, responding to the proposal, said he will follow whatever decision the Assembly reaches. That statement removes the tax agency from the political fight over timing and places the burden squarely on legislators to settle the start date.

What does the dispute actually turn on?

The disagreement is narrow but consequential: it is about the effective date. Lim's proposal would slide the launch of the crypto tax forward by one year from its currently scheduled start, giving investors, exchanges and the tax administration an additional cycle to prepare.

For the NTS, the practical stakes are operational. A one-year reprieve means the service has more time to build the reporting infrastructure needed to capture transaction data from domestic exchanges and, where applicable, from offshore platforms serving Korean users.

For investors, the delay question determines when gains become reportable and taxable. For exchanges, it affects the compliance workload tied to customer data sharing with the authorities.

Why the NTS chief's position matters

By saying he will abide by the Assembly's decision, the NTS commissioner has declined to lobby for either outcome. That is a deliberate posture. It signals the tax service treats the timing as a legislative choice rather than an administrative one, and it pre-empts any accusation that the agency is driving the schedule itself.

It also narrows the field of players who can resolve the issue. The decision now rests with the National Assembly, where the PPP lawmaker's proposal must clear the legislative process before the current start date is formally moved.

What happens next

The proposal's fate depends on parliamentary action. If the Assembly adopts the one-year delay, the tax office has committed to implementing it without friction. If lawmakers reject it, the existing timeline stands and the NTS proceeds as scheduled.

Either way, the commissioner's public commitment means the tax service will not be the source of further delay — the next move belongs to the legislature.