This is a quaterly update of legal developments in Korea from Kim & Chang.
This issue includes:
- Third Amendment to Korean Commercial Code on Mandatory Treasury Share Cancellation

- Implications of Statutory Adoption of Attorney-Client Privilege for KFTC Investigations

- Recent Regulatory Trends in AI Industry

- KFTC Presidential Briefing – Review of 2025 and Enforcement Plan for 2026
- 2026 Work Plans of FSC and FSS – Key Points and Implications
- Regulatory Trends in Corporate Governance
- Kim & Chang Secures Important Tax Tribunal Ruling on Origin Verification for Indian Diamond Imports
- Ministry of Climate, Energy and Environment Announces Revised K-Taxonomy
- Legal Grounds Established for Private Participation in Ecological Restoration Projects
- Significant Amendments to Korean Civil Code Regarding Disinheritance, Partition of Inherited Property and Legal Reserve of Inheritance
- Reformation of Network Separation Regulations for Use of SaaS
- Trends and Implications of China’s Trade Regulations: Strengthening of Export Control of Rare Earths, Amendment of Foreign Trade Act, Regulation Against Japan
- Legislative Pre-Announcement for Enforcement Decree of Insurance Business Act and Supervisory Regulations
- MOIP Strengthens Patent Examination Standards for Divisional Applications
- Impact of Introducing Attorney-Client Privilege Under Korean Law on International Arbitration and Cross-Border Litigation
- Updates in United States Regarding Section 232 Tariffs on Derivative Products of Steel and Aluminum
- Key HR Amendments for 2026
- Supreme Court Partially Recognizes Performance Bonuses as Wages
- Amendment to Commercial Building Lease Protection Act Requiring Landlords to Disclose Management Fee Breakdowns
- Promulgated Amendments to Electronic Securities Act and Capital Markets Act—to Introduce Security Tokens and Allow Investment Contract Securities Distribution—Set to Take Effect
- 2026 Key Amendments to Tax Law and Presidential Decree
To view the newsletter, please click on the link below.
Kim & Chang Legal Newsletter (2026 Issue 1)
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