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Customs & International Trade Group

[Customs & Overseas Investment] Changes in Customs and Overseas Investment Rules: Time to Redesign Corporate Trade Strategy

2026.Mar

Mar.2026

CUSTOMS·INVESTMENT

[Tariffs & Overseas Investment] Changes in Tariff and Overseas Investment Rules... Time to Redesign Corporate Trade Strategies

Special Committee on the U.S. Investment Special Act in Operation... U.S. 25% Tariff Pressure, What Are Our Companies' Response Strategies?

With the National Assembly forming a special committee to enact a special act on investment in the U.S., the trade environment for responding to U.S. tariff measures has entered a period of structural transition. The U.S. high-tariff policy functions as an industrial strategy that pressures companies to reorganize their production bases, supply chains, and investment strategies, and it can give rise to complex legal risks for exporting companies, including contract disputes, rules-of-origin disputes, and criminal liability. It is therefore time for companies to preemptively review their overall strategy, including analyzing their dependence on U.S. sales and profit-and-loss sensitivity, overhauling their rules-of-origin and customs management systems, and reviewing their local investment structures.

Tariff and Policy Variables Amid Expanding Overseas Investment... Overseas Investment and Export Risks Companies Easily Overlook

The recent expansion of overseas investment, coupled with a growing current-account surplus, is regarded as a positive sign, but at the same time, exposure to trade and policy risk is rising due to U.S. tariff pressure and geopolitical variables. Overseas investment is no longer merely a market-expansion strategy but is expected to become intertwined with complex legal risks such as tariffs, rules-of-origin regulations, taxation and customs clearance, and contract disputes. Companies must therefore redesign their overseas investment and export strategies from a legal perspective, including analyzing the trade environment of investment destinations, reviewing profit and loss under various tariff scenarios, and building integrated tax and customs management systems.

CASE STUDY

Latest Ruling Analysis

Supreme Court Ruling That Dividends Arising from Shares Acquired by a Foreign Investor After a Reduction Decision Are Not Eligible for the Reduction

Supreme Court Ruling Holding That a Party Involved in Investment Negotiations Qualifies as an "Agent of a Listed Company" and May Be Liable for Conveying Undisclosed Information

Supreme Court Ruling That the Application Point of the Korea-Australia FTA Conventional Tariff Is "the Time the Import Declaration Is Accepted"

U.S. Supreme Court: Trump's Sweeping Tariffs Based on the International Emergency Economic Powers Act Are "Unlawful"

PROPOSED BILL

Latest Enacted and Proposed Bills

Resolution to form the 'Special Committee on the U.S. Investment Special Act' passes the National Assembly plenary session

Legislative Notice of the "Amendment to the Enforcement Decree of the Financial Investment Services and Capital Markets Act and the Financial Investment Business Regulations"

Partial Amendment Bills to the 'Special Tax Treatment Control Act and the Special Tax for Rural Development Act' Proposed to Promote the Inflow of Overseas Assets into Korea

DOMESTIC·INTERNATIONAL POLICY TRENDS

Domestic and International Policy Trends

Major Economies Such as the U.S., India, and the EU Actively Use Anti-Dumping Probes... Domestic Anti-Dumping Investigations Hit Record High of 13

China Doubles Cap on Overseas Yuan Loans... How Will the Easing of Overseas Lending Regulations Affect Domestic Companies?

Tariffs as a Negotiating Tool, Investment as a Strategic Tool... Changes in Korean Industry Driven by the KRW 52 Trillion U.S.-Japan Project

GLOBAL LITIGATION

International Disputes

Coupang's Breach of 33 Million People's Personal Data... Why Did SJKP File a Class Action in the U.S.?

"KRW 160 Billion Award Overturned": U.K. Court Sides with the Korean Government in the Elliott International Lawsuit

INSIGHTS

Daeryun in the Press

Seoul Shinmun and 7 others

Daeryun Officially Launches a Task Force for the Nationwide Simultaneous Local Elections... "Close Defense at Nationwide Bases"

Ahead of the 9th nationwide local elections to be held this June, Daeryun Law Firm is launching a dedicated team to minimize the legal risks faced by candidates and election officials. Daeryun has assembled experts with specialized know-how in election-related criminal cases to establish the "9th Nationwide Local Elections Response Task Force" (hereinafter the Election TF), which focuses on providing swift and precise legal solutions tailored to the complex dynamics of the elections.

Seoul Shinmun and 1 other

Daeryun Law Firm successfully concludes a 'strategy seminar' for companies expanding into China and Vietnam

On the 11th, Daeryun Law Firm successfully concluded its "Seminar on Legal Dispute Response and Investment Strategy for Companies Entering China and Vietnam," held to explore proactive response strategies for Korean companies regarding the rapidly changing Chinese business environment and the Vietnamese market, a strategic hub of the global supply chain.

Seoul Shinmun

Daeryun Law Firm Files Additional Criminal Complaint over Coupang Data Breach... "Pinpointing Poor Internal Management and Cover-Up"

In connection with the Coupang personal-data breach, Daeryun Law Firm has filed an additional criminal complaint with the Seoul Metropolitan Police Agency against Coupang Inc., former CEO Park Dae-jun, and the official in charge of authentication tasks, among others. In December of last year, Daeryun had already filed a complaint against them on charges of violating the Personal Information Protection Act and occupational breach of trust, and as cases of harm continued to be reported thereafter, it proceeded with the additional complaint.

Money Today

The moment wages go unpaid, rehabilitation is 'over'—what is the golden window every company head must know?

Homeplus, which is currently undergoing corporate rehabilitation proceedings, has stirred controversy by failing to pay its employees' wages for the first time since its founding. Amid mounting management difficulties such as the seizure of stores due to unpaid taxes and inventory shortages, our firm's attorney analyzed that, with the occurrence of a wage-arrears situation—the "worst stumbling block" to rehabilitation—the legal risk has reached its peak.

CONTACT

Shin Jong-soo

Chief Managing Attorney

T. 070-7510-1046

Yoon Kyung-won

Chief Managing Attorney

T. 070-5117-3709

Son Gye-jun

Managing Attorney

T. 070-5117-3709

Bang In-tae

Senior Attorney

T. 070-7510-1822

Myung Jae-ho

Customs Specialist (Licensed Customs Broker)

T. 070-7510-2016

Kim Dae-ryun

Customs Specialist (Licensed Customs Broker)

T. 070-5221-2505

Daeryun Law LLC newsletters are provided to deliver general legal information to clients quickly and accurately. The content herein does not represent the official views of Daeryun Law LLC, nor does it constitute legally binding legal advice on specific matters. For specific inquiries, please consult with the attorneys and specialists at Daeryun Law LLC.

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