Crypto Tax & Criminal

We provide expert representation in virtual asset tax issues, tax offense investigations, and criminal allegations
of fraud and quasi-deposit-taking related to virtual assets.

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Overview

The virtual asset tax and criminal practice addresses tax and criminal issues related to virtual assets, including capital gains taxation on virtual asset transfers, estate and gift tax valuation, overseas virtual asset reporting obligations, allegations of tax evasion and money laundering using virtual assets, and criminal defense in coin fraud and quasi-deposit-taking cases.

PYEONG AN combines the capabilities of tax specialists with National Tax Service backgrounds and criminal defense attorneys with prosecutorial experience to provide comprehensive services — from responding to tax investigations related to virtual assets and defending against tax offense investigations, to engaging with prosecution investigations and conducting trial defense. We develop effective defense strategies grounded in an understanding of technical issues such as virtual asset valuation, transaction tracing, and wallet analysis.

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Key Practice Areas

  • Advisory on capital gains tax issues for virtual asset transfers
  • Advisory on estate and gift tax valuation of virtual assets
  • Advisory on overseas virtual asset account reporting obligations
  • Response to tax investigations and tax offense investigations related to virtual assets
  • Criminal defense in coin fraud and quasi-deposit-taking cases
  • Response to investigations into virtual asset money laundering allegations
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Key Members

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Awards & Recognition

Legal 500 Asia Pacific 2026 Top-Tier Firm in 16 Practice Areas
Chambers Asia-Pacific 2026 Band 1 in Key Practice Areas
IFLR1000 2026 Tier 1 in M&A, Restructuring and Finance
Korean Bar Association Commendation for Excellence in Legal Services
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Recent News