Shadow Director Liability in South Korea — 10-Year Statute of Limitations
Atlas Legal published detailed commentary on shadow director liability and the applicable statute of limitations under South Korean corporate law, analyzing Supreme Court Decision 2025Da216025 (December 11, 2025) and the underlying Seoul High Court Decision 2024Na2034079. Case Background and Legal Issues Individuals who were never registered as directors — but used titles such as “Vice […]
Amended Tax Invoice Fraud in South Korea – 2025 Supreme Court Ruling
Atlas Legal published detailed commentary on the South Korean Supreme Court’s December 2025 ruling that falsely issuing an amended tax invoice constitutes a criminal offense under the Punishment of Tax Evaders Act. Attorney Taejin Kim analyzes Case No. 2025Do10232, its reversal of two lower court acquittals, and the practical compliance implications for businesses operating in […]