Case Analysis / Legal Updates

As advance inspections of compliance with personal information protection rules are strengthened, the establishment of substantive operational and control systems is emerging as a key task for businesses.

In a tax evasion case, the Supreme Court issued a judgment to the effect that the actual substance of the raw materials, regardless of the form of the report, governs whether tax is imposed, and that if the taxpayer failed to properly verify this, even an additional tax may be levied. (Supreme Court, Decision of February 26, 2026, 2025 Du 35624)

Pharmaceutical rebates refer to the practice in which a pharmaceutical company provides economic benefits to healthcare professionals and others for the purpose of promoting the prescription and sale of medicines.

To address false or misleading advertising and deceptive practices against consumers, the Ministry of Food and Drug Safety launched the “Emergency Response Team for Unfair Food Practices” on March 24, 2026.

On March 31, 2026 (local time), the Office of the United States Trade Representative (USTR) released its 「National Trade Estimate Report」.This year's report is notable in that it has been expanded toward reviewing the overall operation of each country's policies and institutions amid the restructuring of global supply chains and shifts in the trade order.

The claim for sale is a key right in reconstruction and regional housing association projects, yet disputes frequently arise over the requirements for its exercise and the standards for calculating the sale price.In this case, the court held that where the requirements for exercising the right to claim sale under the Housing Act are satisfied, namely securing title to at least 95% of the project site and conducting concrete and substantive consultation for at least three months, a sale contract at the market price is formed immediately at the moment the manifestation of intent to claim sale reaches the other party.The court also made clear that such market price must be regarded not as a mere current transaction price but as an objective transaction price reflecting development gains. (Seoul Southern District Court, Decision of January 14, 2025, 2023 Gadan 261818)

In a case in which the issue was whether the opposing power and the right to preferential reimbursement previously acquired are maintained where a tenant directly purchases the housing in which the tenant had been residing under a jeonse arrangement, the Supreme Court held that those rights are all extinguished at the time ownership is acquired.The lower court found that the tenant lost the opposing power and the right to preferential reimbursement upon acquiring the housing, and that a ground for exemption under the jeonse-fund safe-loan guarantee terms therefore arose.The Supreme Court likewise accepted this reasoning and held that, once the tenant's possession can no longer be regarded as possession based on the leasehold, the resident registration loses its function as a method of public notice, and the opposing power is extinguished at the time ownership is acquired. (Supreme Court, Decision of January 8, 2026, 2025 Da 213466)

Rescission of contract is a key legal issue in reconstruction and redevelopment projects, one that can determine not only the resolution of a contractual dispute but the very progress of the project itself. In particular, whether rescission remains possible even where a sales contract formed through the exercise of a demand for sale has been confirmed by a final judgment has continued to arise as a practical question. In this case, the court held that even where a reconstruction association has exercised its demand for sale, a sales contract has been formed, and a final judgment has been obtained, the contract may still be rescinded on the ground of default under the Civil Act if the purchase price is subsequently not paid. The court also held that a deposit made after the contract had been lawfully rescinded cannot undo the rescission that had already taken effect, thereby placing certain limits on the strategy of avoiding disputes through a subsequent deposit, a practice frequently used in reconstruction matters. (Seoul Southern District Court, Decision of June 19, 2025, 2024 Gahap 101088)

The Monopoly Regulation and Fair Trade Act strictly prohibits the unfair reduction of transactions through the abuse of a superior bargaining position by large corporations. This case introduces an instance in which a small-scale company was assisted and obtained meaningful compensation.

The Personal Information Protection Commission announced a complete revision of the Guidelines on the Processing of Pseudonymized Information. As a result, corporate data utilization strategies are expected to change.

As etomidate was recently designated as a controlled narcotic and enforcement against its misuse and abuse has been strengthened, a case arose in which a doctor in Gangnam who illegally administered it for the purpose of inducing sleep received a final sentence of four years' imprisonment. This case is regarded as a significant precedent because, beyond the violation of the Medical Service Act, it addressed the criteria for criminal punishment of repeated and profit-driven administration, and because the lawfulness of the evidence obtained during the search and seizure had a direct effect on the sentence.

The Korean government prevailed in full in an international investment dispute (ISDS) of approximately 320 billion won brought by the Swiss company Schindler.This award carries significant meaning in that it clarified the international legal standards governing a state's regulatory authority and the scope of investor protection. This article analyzes recent developments, focusing on the structure of the case, the principal legal issues, the determination of the arbitral tribunal, and the legal implications going forward.