Editorial Standards

These standards apply to every article and document summary we publish.

Primary sources first

Statements of law cite the statute, decree or official interpretation itself, linked to the official publisher such as the Korea Law Information Center or the issuing ministry. Figures cite the body that produced them. Where only a secondary source exists, we say so.

We do not publish a date, rate or threshold that we could not trace to its source.

Review before publication

Articles that state Korean law are reviewed by a Korean attorney-at-law. Articles on tax, invoices or VAT are reviewed by a Korean certified tax accountant. Reviewers are listed on the article, together with the date of the last review.

An article that has not completed review is not published.

Pending rules

When a rule has been enacted but its implementing decree has not been finalised, we say so plainly and date our statement. We update the article when the decree is published.

Versions and dates

Each article has a permanent document number (for example, STJ-2026-0001) and a version number. Material updates raise the version and are listed in the article’s correction and revision history.

Translations

The English text is the original. Translations are produced from it, checked by a native-language reviewer, and marked with the date of that review. If a translation and the original differ, the English original prevails.

Independence

Our publisher operates a commercial product. Editorial decisions — what we cover and what we conclude — are made by the editorial desk. Articles do not rank or recommend products unless the method of comparison is published alongside. See ownership & funding.

Not advice

Our articles explain rules and practice. They are not legal, tax or investment advice for a specific transaction.