Simultaneous Performance Judgment South Korea: Deposit Tender & Eviction
This is a case commentary on the procedural steps a landlord must take after obtaining a simultaneous performance judgment in South Korea when the tenant refuses to accept the deposit refund and vacate — covering valid conditional deposit tender requirements, compulsory eviction procedure, and the risk of tenant-initiated forced auction. Background In South Korean lease […]
Job Classification Cannot Justify Bonus Denial to Fixed-Term Workers
This is a case commentary on a matter in which South Korean courts confirmed that denying internal performance bonuses and seniority allowances to fixed-term commissioned workers performing the same core duties as indefinite-term employees — solely on the basis of job classification — constitutes unlawful discriminatory treatment under Article 8(1) of the Act on the […]
Business Interference by False Facts in South Korea – Criminal Referral Case
This is a case commentary on a matter in which Atlas Legal represented a South Korean online game company whose former employee spread false claims — including allegations of rigged gameplay and unauthorized user data access — across gaming community forums. Our team established the falsity of all three claims through source code and server […]
Avoid Gift Tax When Incorporating with an Investor in South Korea
This is a case commentary on how to structure a company incorporation with an investor in South Korea so as to avoid gift tax liability. Atlas Legal published detailed commentary explaining the correct use of paid-in capital increase and bonus share issuance under Korean commercial and tax law. Commentary Overview When a founder (A) and […]
South Korea Customs Smuggling Penalties: Surcharge, Fine & Penalty Tax
Atlas Legal published detailed commentary on the full financial liability structure arising from smuggling charges under South Korea’s Customs Act — covering the domestic wholesale price surcharge, mandatory fines under the Special Cases Act, and penalty taxes assessed upon criminal conviction. Scope of the Commentary This commentary addresses cases prosecuted under Article 269(2) of South […]
CISG vs. Korean Commercial Code: 6 Key Differences
This is a case commentary on a matter in which Atlas Legal published detailed analysis comparing CISG and South Korea’s Commercial Code across six key issues, with direct citation of operative statutory provisions. Commentary Overview South Korea ratified the CISG in 2004, with the Convention entering into force domestically on March 1, 2005. Because the […]
Provisional Attachment on Court Deposit Cancelled — Non-Recourse Mortgagor
This is a case commentary on a matter in which Atlas Legal secured cancellation of a provisional attachment over a third-party court deposit after the principal proceedings conclusively established that no preserved right existed against the depositor under South Korean law. Case Overview X deposited KRW 92 million with a South Korean court on behalf […]
CISG Governs Korea-Netherlands Goods Contracts — Case 2021Da269388
This is a case commentary on a matter in which the Supreme Court of South Korea held that the United Nations Convention on Contracts for the International Sale of Goods (CISG) governs goods sale contracts between South Korean and Dutch companies on a priority basis, that limitation periods fall entirely outside the CISG’s scope, and […]
Foreign Company Korea Branch Manager: Executive or Employee?
Attorney Taejin Kim of Atlas Legal analyzes Supreme Court Decision 2012Da10959 and Seoul High Court Decision 2021Na2044662 to explain the legal standard South Korean courts apply when determining whether a foreign company’s branch manager is a delegated executive or a protected employee under the Labor Standards Act. Overview This post analyzes two South Korean court […]
Subcontract Price Reduction South Korea – Legitimate Grounds Analysis
Under Article 11(1) of South Korea’s Fair Transactions in Subcontracting Act, reducing an agreed subcontract price is presumptively prohibited. A reduction based on raw material cost declines or exchange-rate movements requires prior agreement, a bidirectional adjustment history, and a rationally calculated amount — all three must be established. Case Background An automotive air-conditioning parts manufacturer […]