South Korea's implementation of a cryptocurrency tax framework may be postponed until 2027 due to unresolved regulatory issues. Challenges such as undefined rules for lending, staking, airdrops, foreign exchanges, and nonresident taxation are contributing to the delay. Despite three previous postponements, senior researcher Kim Gap-rae highlighted that significant gaps remain, casting doubt on the 2027 timeline. Meanwhile, local cryptocurrency exchanges are under increased scrutiny for compliance with Know Your Customer (KYC) and Anti-Money Laundering (AML) regulations. Dunamu, a major exchange, was fined ₩35.2 billion, and other leading exchanges are currently undergoing inspections.