Once you've made a profit with coins, the second question begins.

“How do I report it?”

But the real problem is what comes next.

CEX simple trading is relatively clear. However, swaps, defy, staking, airdrops,

Foreign exchanges, futures trading — even an administrative interpretation of this area has not yet been finalized.

The judgment made in the initial report will be the basis for future tax inspections and disputes.

A tax return is not a form-filling form.

It is “the task of determining a legal position.”

This course was given by a lawyer who has been advising on the blockchain and virtual assets field since 2018,

Based on 4 training experiences for IRS inspectors and direct investment experience in defi, staking, and futures

This is a course I created.

At the end of the lesson, I have two things left on my hands.

① Report position decision tree for each transaction type — a judgment tool that is taken out and used for each transaction

② Annual Asset Inspection Action Plan — A routine that is repeated when filing at the end of December and May of each year

This is not a knowledgeable course.

This course provides a procedure for making your own judgments.

📌 This course was created based on laws, regulations, and administrative interpretations at the time of the lecture.

Reporting and investment decisions are made under the student's own responsibility.

✅ I recommend this course to people like this

- Those who are trading virtual assets on domestic and foreign exchanges and are about to file a tax return for the first time

- Those who have done complex types of transactions such as DeFi (liquidity supply/staking), airdrops, and futures trading

- Those who use foreign exchanges (Binance, etc.) and domestic exchanges at the same time

- Those who have acquired or are considering acquiring assets such as real estate or automobiles with coin profits

- People who have heard that coin transfers and wallet transfers between family members can be a tax issue

- Those who have been notified of a tax inspection or are uneasy about when they will come

- A person who runs a virtual asset-related business or is in charge of related work

⛔ Not suitable for people like this

- Beginner who has never bought a virtual asset

- Those who only need a simple way to fill out a report form

- Those who want a way to make a return on investment

What is left after completing the course

① Report position decision tree for each transaction type (Chapter 1, PDF)

— A judgment tool that is taken out and used for every transaction

— Includes all types of CEX trading, swaps, defies, staking, airdrops, gifts, NFTs, and mining

② Annual Asset Inspection Action Plan (Chapter 1, PDF)

— A routine that is repeated every year when filing at the end of December and May

— Designed on two levels: “Things to do now” and “Things to repeat every year”

③ Virtual Asset Tax Workbook (PDF, 37 pages in total)

— Transaction type classification checklist

— Foreign case comparison table (US, UK, Japan, CARF)

— Dispute Step-by-Step Response Manual

— Annual asset inspection checklist

— Virtual Asset Tax Glossary

Curriculum (structured step by step)

WELCOME — BEFORE YOU TAKE THIS CLASSES (4 LESSONS, FREE OPEN)

Lesson 1. Hello, I'm Lawyer Kwon Dan — Why I created this course

Lesson 2. Why I recommend this course — who should take it and why

Lesson 3. After listening to this course — preview the results

Lesson 4. How to use the course — Guide to using workbooks, checklists, and missions

PART 1. The Big Picture of Virtual Asset Taxation (5 lessons)

Lesson 1. The beginning of the Korean virtual asset transfer tax era

Lesson 2. Core structure at a glance — 22% tax rate, 2.5 million won deduction, other income segregated taxation

Lesson 3. The meaning and use of agenda acquisition value

Lesson 4. Virtual asset tax already in effect — gift, inheritance, and business income tax

Lesson 5. VASP's reporting obligations — transaction data already goes to the IRS

PART 2. Legal Interpretation by Transaction Type (9 lessons)

Lesson 1. Simple trading (CEX) — the clearest area, but it also has pitfalls

Lesson 2. Coin Exchanges/Swaps — When is the tax period

Lesson 3. DeFi Liquidity Provisioning (LP) — Dealing with double taxation and impermanent loss

Lesson 4. Staking rewards — is it a rental price or a service price

Lesson 5. Airdrop/Hard Fork — Calculating the market value of free acquisitions

Lesson 6. Futures and margin trading — the meaning of carryover deductions for losses not found in Korea

Class 7. NFT trading — art or virtual asset

Quarterfinals. Mining (Mining) — A crossroads in determining business feasibility

Lesson 9. Year-end asset cleanup routine — actions to repeat at the end of December every year

PART 3. Foreign Cases and International Tax Flows (5 lessons)

Lesson 1. US IRS — Property Classification and 1-Year Retention Criteria

Lesson 2. US Form 1099-DA — Beginning of the Mandatory Reporting System

Lesson 3. UK HMRC — Section 104 Pooling and 30-Day Rule

Lesson 4. Japan — Major shift from 55% miscellaneous income to 20% segregated taxation

Lesson 5. CARF — the end of information exchange between 56 countries and asset hiding on foreign exchanges

PART 4. Tax Inspection and Dispute Response (Lesson 4)

Lesson 1. The pattern of virtual asset funding source research — a survey called by real estate bought with coins

Lesson 2. The first step in a tax inspection — the difference between a statement and a statement of opinion

Lesson 3. After imposition — Step-by-step selection of objections, requests for review, and administrative lawsuits

Lesson 4. Criminal risk — the boundary between tax evasion and foreign exchange control law

PART 5. Case Study + Finalization (4 lessons)

Lesson 1. Case 1 & 2 — DeFi's 100 million revenue, cumulative staking holdings

Lesson 2. Case 3·4 — Foreign Futures Revenue, NFT Trading Revenue

Lesson 3. Case 5·6 — Family coin transfer, real estate purchase with coins

Lesson 4. Closing — a place to hold a decision tree and action plan

Virtual asset transfer tax, prepare like a lawyer

Virtual asset transfer tax, prepare like a lawyer