
This article examines three decisions in which Korea’s Board of Audit and Inspection required government agencies to cancel tax-related dispositions. It explains how errors in statutory interpretation, factual assessment, and tax-reduction requirements affected each outcome.
8/24/2026

In 2026, the Seoul Central District Court recognized that a same-sex couple’s relationship may constitute a legally protectable life partnership similar to a de facto marriage, and ordered KRW 10 million in damages against a third party who contributed to the breakdown of that relationship. The decision does not recognize same-sex marriage, but it shows that evidence of shared life, family recognition, and economic community can matter. Same-sex and unmarried couples should document living expenses, deposits, shared property, and settlement rules in advance.
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Columns are general guidance. Individual cases are reviewed after consultation.
8/23/2026