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韩国于2007 年修改《商标法》 ，正式将动态商标纳入注册保护范围，历经近二十余年实践已形成定义清晰、形式规范、实体严格、实务稳定的审查体系。

The South Korean Supreme Court has issued two contrasting rulings on whether employee performance bonuses constitute "wages" under the Labour Standards Act, establishing a three-part test that examines the link between payment and labour provision, the employer's obligation to pay, and the regularity of payments. These decisions demonstrate that classification depends on the specific design and operation of each bonus scheme, with significant implications for calculating severance pay, overtime, and other s

South Korea is quietly running one of the most aggressive whistleblower reward programs, and in 2024 and 2026, it removed the ceiling on what whistleblowers can earn. Established in 1951, Korea’s tax whistleblower framework predates every major U.S. whistleblower program by decades.