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File S7-2026-27/Issue 0042/38 days left

Asia/KR/Comparables

South Korea

Financial Services Commission / Financial Supervisory Service

In force

User-protection first, issuance second. The Act on the Protection of Virtual Asset Users has been in force since 19 July 2024: bank-held fiat, 80%+ cold storage, market-abuse crimes, FSC/FSS supervision. VASP registration under the AML Act was tightened again in August 2026. A Digital Asset Basic Act with white-paper and issuer-entry rules is the missing issuance chapter — the one that would actually sit next to Rule 103.

VAUPA

19 Jul 2024

Cold storage

≥ 80%

Issuance Act

Forthcoming

Similar regulation

The statute book

Primary instruments, with the RCA job each one actually does. Links open the official text.

Translation

Rule 100–500 map

RCAPeerFitDesk
Rule 100Virtual asset under VAUPA, with statutory exclusionsPartialDefinitional, not a Howey wrapping.
Rule 103Forthcoming DABA white-paper rulesNo analogueNot yet in force. Do not cite as live disclosure law.
Rule 200 / 300No live issuer exemptionNo analogueIssuance remains the hole the DABA is meant to fill.
IntermediaryRegistered VASP + VAUPA dutiesStricterBank segregation of KRW, 80% cold, insurance or reserve, unfair-trading crimes.

Analysis

What the file is

Korea built the exchange-user protections first, after a domestic cycle of failures and market-abuse cases, and left issuance for a second statute. VAUPA (19 July 2024) forces VASPs to park user KRW at banks, to keep at least 80% of user virtual assets in cold wallets, to run surveillance, and to face criminal and administrative sanctions for insider trading and price manipulation. The 11 August 2026 AML Enforcement Decree revision tightens VASP entry (major-shareholder scope, debt-ratio and default screens) and Travel Rule/CDD duties, with pieces effective 20 August 2026.

Primary sources on file

RCA publishes source-linked intelligence for professionals. Nothing here is a token-buying call, a legal opinion, or an “approved / safe / regulated” badge. Every material claim is dated. Incomplete files stay incomplete.