South Korea's momentous declaration of martial law earlier this month has slowed its efforts to regulate and reform its crypto sector until next year.

Key reforms critical to the industry—such as legalizing securities token offerings (STOs) and introducing real-name corporate crypto accounts—have been sidelined. 

Those measures, viewed as vital steps toward modernizing South Korea’s crypto sector, are now in limbo, leaving the industry to face an extended period of uncertainty.

STOs, or securities token offerings, are a way for companies to raise money by issuing digital tokens that represent ownership in real-world assets such as stocks, real estate, or bonds. 

Meanwhile, real-name corporate crypto accounts would allow companies to trade digital assets under verified, transparent identities, reducing fraud risks, money laundering, and other illicit activities.

As the first martial law announcement since 1980, President Yoon Suk Yeol’s decision on December 3 plunged the country into a deep political and economic crisis.

The National Assembly's focus has shifted entirely to impeachment proceedings and next year’s budget, putting all crypto-related legislative initiatives on hold indefinitely. 

South Korea’s National Assembly narrowly passed a tax reform bill on December 10, postponing the implementation of crypto taxation until 2027. 

Initially scheduled for a December 4 vote, the delay nearly caused the tax to take effect on January 1, which would have imposed a 22% levy on annual crypto gains exceeding 2.5 million won ($1,750), according to a Chosun Ilbo report.

Despite bipartisan support for STO legalization and corporate crypto accounts, progress has been stalled. 

Financial regulators, who were set to roll out phased implementation guidelines for real-name accounts this month, have changed their focus to stabilizing traditional markets such as stocks, bonds, and foreign currency.

“The martial law crisis has taken all of the National Assembly’s attention. So it is hard to justify dealing with virtual assets now, even though there are many outstanding bills that need work,” said an unnamed insider cited in Chosun's report. “We should view this as an indefinite postponement. It will last at least until the impeachment situation is resolved.”

South Korea’s Martial Law Derails Bitcoin

On Tuesday, the declaration of martial law and President Yoon Suk Yeol’s accusations against the opposition rattled the nation. The National Assembly quickly nullified the order, leading to its retraction six hours later, as per a report by CNN.

Following the shocking announcement, Bitcoin (BTC) prices tumbled on Upbit, South Korea’s largest crypto exchange, plunging 33% to ₩88,266,000 ($61,600) within 30 minutes before recovering to ₩127,000,000 ($88,600).

Edited by Sebastian Sinclair

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