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Sovereign state
Asia
ISO KR

South Korea: gambling regulation and licensing

Republic of Korea

  • Online sports bettingMonopoly
  • Online casinoProhibited
  • Online pokerProhibited
  • Lottery and iLotteryMonopoly
  • Horse race bettingMonopoly
  • Prediction marketsProhibited
  • Social and sweepstakes casinoRegulated
  • Land-based (reference)Regulated
Regulator
National Gambling Control Commission
Headline tax
10% of stakes
Licence required
Yes
Last verified
21 Oct 2026

Summary

South Korea criminalises gambling and permits it only through state channels carved out of that ban. Under Articles 246 and 247 of the Criminal Act the player commits an offence as well as the operator, and the Act reaches Korean nationals abroad. The National Gambling Control Commission, under the Prime Minister since 2007, supervises seven legal sectors: casinos, horse racing, cycle and motorboat racing, lotteries, sports betting and bullfighting. It caps each sector's venues and sales rather than licensing new entrants. Online, only state products are lawful. Sports Toto is issued by the Seoul Olympic Sports Promotion Foundation through its wholly owned trustee, horse race betting has been online through the Korea Racing Authority since June 2024 for players aged 21 and over, cycle and motorboat racing have sold online since 2021, and the Lottery Commission's trustee sells lottery products online. Online casino and poker are prohibited, and there is no licence any commercial operator can apply for. Casinos are land-based and closed to Koreans, except Kangwon Land. Legal gambling sales were KRW 26.0 trillion in 2025, with net sales of KRW 11.9 trillion, and online channels took 15.3% of gross sales, led by horse racing online sales up 87.6%. There is no single gambling tax: racing pays a 10% leisure tax on turnover, casinos a banded consumption tax, and every operator except the foreigner-only casinos pays a 0.35% addiction levy on net sales. Enforcement runs through blocking and prosecution: in August 2026 the media standards regulator ordered Polymarket blocked as gambling.

Common pitfalls

Treating Kangwon Land as a model for other casinos: it is the only casino Koreans may enter, under its own statute. Assuming only operators are at risk: players commit an offence and can face up to 5 years for betting with an unlawful sports or racing operator. Reading the online racing and sports betting growth as liberalisation: every online product is run by a statutory body under an NGCC sales cap, and no private licence exists. Relying on older English translations of the National Sports Promotion Act: its penalty provisions were rewritten in 2012 and now sit in Articles 47 to 54.

Key facts

Regulator
National Gambling Control Commission (NGCC)
Regulator type
Dedicated regulator
Headline tax
10% of stakes
Licence required
Yes
Minimum age
19+
Tax base
There is no single gambling tax. The 10% turnover rate is the leisure tax on horse, cycle and motorboat racing, charged on the gross amount of tickets sold, including online sales (Local Tax Act Art. 40 to 42), plus a local education tax of 40% of the leisure tax. Sports betting and the lottery pay no leisure tax; after winnings their proceeds go to the National Sports Promotion Account and the Lottery Fund. Casinos pay a banded individual consumption tax on annual total sales (customer stakes less payouts): nothing up to KRW 50 billion, 2% of sales between KRW 50 billion and KRW 100 billion, and KRW 1 billion plus 4% above that (Individual Consumption Tax Act Art. 1(5)), plus a per-visit entry tax and the Tourism Promotion Development Fund levy. NGCC figures put taxes paid by the gambling sector at KRW 2,030.7 billion in 2025.
Capital
Seoul
Currency
KRW
Official languages
Korean

How to get a gambling licence in South Korea

Online sports betting in South Korea is a state monopoly: only a single state-owned or designated operator is permitted.

The regulator is the National Gambling Control Commission (NGCC).

We record 6 licence types for South Korea.

Applications
Closed at present
Fee basis
Casino business licence (Tourism Promotion Act, Art. 5 and 21): Tourism Promotion Development Fund levy on annual total sales: 1% up to KRW 1 billion; KRW 10 million plus 5% of sales between KRW 1 billion and KRW 10 billion; KRW 460 million plus 10% of sales above KRW 10 billion.
Fee basis
Sports promotion betting ticket issuance (National Sports Promotion Act, Art. 24 and 25): The Foundation may keep operating costs of up to 10% of sales (Art. 28); the rest after winnings goes to the National Sports Promotion Account (Art. 29).
Licence term
Coal industry transition area casino licence (Special Act, Art. 11): Up to 3 years, set by decree (Art. 11(4))
Headline tax
10% of stakes (see Taxation for the full position)

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Closed
Local establishment required
Not yet verified
Local server required
Not yet verified
Notable licensees
Kangwon Land (the only casino open to Korean nationals), Grand Korea Leisure (Seven Luck casinos), Paradise Co. and Paradise Sega Sammy, Inspire Integrated Resort, Korea Racing Authority, Seoul Olympic Sports Promotion Foundation and Korea Sports Leisure Co. (Sports Toto trustee since 7 April 2025), Dong-haeng Lottery Co. (lottery trustee)
Barriers to entry
There is no online gambling licence for any commercial operator. Every lawful online product (sports betting, horse, cycle and motorboat race betting, and the lottery) is sold by a statutory body or its designated trustee, and the NGCC caps the number of venues and the sales of each sector; its stated aim is to keep total gambling sales at about 0.51% of GDP. The only casino route is a land-based, foreigner-only casino licence, plus the single Kangwon Land licence for nationals. Offshore supply is blocked and players who use it commit an offence.

Licence types

  • Casino business licence (Tourism Promotion Act, Art. 5 and 21)

    Scope
    Land-based casinos for foreign visitors only, in top-grade hotels or convention facilities in regions with an international airport or ferry terminal or in tourism zones, or on international passenger ships. New licences must be publicly announced with the area and number available (Art. 21-2).
    Fee basis
    Tourism Promotion Development Fund levy on annual total sales: 1% up to KRW 1 billion; KRW 10 million plus 5% of sales between KRW 1 billion and KRW 10 billion; KRW 460 million plus 10% of sales above KRW 10 billion.

  • Coal industry transition area casino licence (Special Act, Art. 11)

    Scope
    One casino only, open to Korean nationals: Kangwon Land.
    Term
    Up to 3 years, set by decree (Art. 11(4))

  • Sports promotion betting ticket issuance (National Sports Promotion Act, Art. 24 and 25)

    Scope
    Sports Toto, sold at retail and online. Issued by the Seoul Olympic Sports Promotion Foundation and operated by a wholly owned trustee approved by the Minister of Culture, Sports and Tourism.
    Fee basis
    The Foundation may keep operating costs of up to 10% of sales (Art. 28); the rest after winnings goes to the National Sports Promotion Account (Art. 29).

  • Horse race betting (Korea Racing Authority Act, Art. 6 and 6-2)

    Scope
    Racecourse, off-track and online betting, reserved to the Korea Racing Authority. Online sales need an annual operating plan approved by the Minister of Agriculture, Food and Rural Affairs.

  • Cycle and motorboat race betting (Bicycle and Motorboat Racing Act, Art. 9-2)

    Scope
    Race operators (the Seoul Olympic Sports Promotion Foundation, Changwon Leports Park and Busan Facilities Corporation) may sell tickets online as part of a race plan approved by the Minister of Culture, Sports and Tourism.

  • Lottery issuance (Lottery and Lottery Fund Act, Art. 4 and 12)

    Scope
    Paper, electronic and online lotteries, issued only by the Lottery Commission and the trustee it appoints.

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
Turnover tax
10%
Player winnings tax
Winnings from horse, cycle, motorboat, bullfighting and sports promotion betting tickets and lottery prizes are other income (Income Tax Act Art. 21(1)), whether the bet was lawful or not. Betting winnings are not taxed where the stake shown on the ticket is KRW 100,000 or less and either the winnings per bet are KRW 100,000 or less, or they are no more than 100 times the unit stake and no more than KRW 2 million; lottery prizes of KRW 2 million or less per prize are not taxed (Art. 84). Lottery prizes are taxed separately and not added to global income (Art. 14(3)).
Withholding mechanism
Withheld at source as other income at 20%, and at 30% on the part of a lottery prize (or similar income designated by decree) above KRW 300 million (Income Tax Act Art. 129(1)(6)).
Tax base
There is no single gambling tax. The 10% turnover rate is the leisure tax on horse, cycle and motorboat racing, charged on the gross amount of tickets sold, including online sales (Local Tax Act Art. 40 to 42), plus a local education tax of 40% of the leisure tax. Sports betting and the lottery pay no leisure tax; after winnings their proceeds go to the National Sports Promotion Account and the Lottery Fund. Casinos pay a banded individual consumption tax on annual total sales (customer stakes less payouts): nothing up to KRW 50 billion, 2% of sales between KRW 50 billion and KRW 100 billion, and KRW 1 billion plus 4% above that (Individual Consumption Tax Act Art. 1(5)), plus a per-visit entry tax and the Tourism Promotion Development Fund levy. NGCC figures put taxes paid by the gambling sector at KRW 2,030.7 billion in 2025.

Earmarked levies

  • Leisure tax (레저세): 10% of gross ticket sales for horse, cycle and motorboat racing; local education tax adds 40% of the leisure tax (Local governments: the venue's, the off-track site's and, for online sales, all local governments, apportioned by decree)
  • Addiction prevention and treatment levy (중독예방치유부담금): 0.35% of annual net sales (total sales less winnings), reducible by up to 40%; foreigner-only casinos exempt; KRW 25.7 billion in 2025 (Gambling Addiction Prevention and Treatment Account, administered by the NGCC)
  • Tourism Promotion Development Fund levy: Casinos: 1% of total sales up to KRW 1 billion, rising in bands to KRW 460 million plus 10% of sales above KRW 10 billion (Tourism Promotion Development Fund)
  • Individual consumption tax on entry: KRW 50,000 per casino visit (KRW 6,300 at Kangwon Land, KRW 2,000 for foreigners); KRW 1,000 per racecourse visit (KRW 2,000 at off-track sites); KRW 400 at cycle and motorboat venues (KRW 800 at off-track sites) (National treasury)
  • Kangwon Land regional contribution: Up to 13% of total sales, as set by decree (Tourism promotion and regional development in coal industry transition areas)

Compliance

Minimum age
19+
National self-exclusion
Not yet verified
KYC timing
Before purchase: online horse race bettors must complete registration before buying
AML regime
Casino operators licensed under the Tourism Promotion Act are covered institutions under the Act on Reporting and Using Specified Financial Transaction Information (Art. 2(1)), exchanges of chips for cash or cheques are covered transactions (Art. 2(2)), and customer due diligence applies (Art. 5-2).
AML supervisor
Korea Financial Intelligence Unit (Financial Services Commission)
Session limits
The Korea Racing Authority must show elapsed time on the online betting screen (Korea Racing Authority Act Art. 6-6, item 3).
KYC requirements
Online horse race bettors must register their own name, device and account with the Korea Racing Authority, and people under 21, racing staff and officials cannot register (Korea Racing Authority Act Art. 6-4); the Authority must check real name, age and identity (Art. 6-6). Online cycle and motorboat race operators must do the same (Bicycle and Motorboat Racing Act Art. 9-2(4)). Sports betting sellers may demand ID to confirm age (National Sports Promotion Act Art. 30(7)) and lottery sellers must check age (Lottery Act Art. 5(3)). Casino visitors must answer questions needed to confirm they are foreign (Tourism Promotion Act Art. 29). The age of majority is 19 (Civil Act Art. 4).
Stake limits
Sports betting: unit stake of KRW 1,000 or less and no more than KRW 100,000 per buyer per round (National Sports Promotion Act Art. 30(6); Decree Art. 28 and 37(3)). Lottery: no more than KRW 100,000 per buyer per purchase (Lottery Act Art. 5(2); Decree Art. 3). Online horse race betting: purchase caps are set in the Korea Racing Authority online soundness plan (Art. 6-5) and were not verified at review.
Mandatory player messaging
Online horse, cycle and motorboat race betting must display warning notices and provide addiction prevention education (Korea Racing Authority Act Art. 6-6; Bicycle and Motorboat Racing Act Art. 9-2(4)). Lottery tickets and advertising must state that lotteries are not sold to youth (Lottery Act Art. 7(1)).
Reporting obligations
Operators must provide data on request to the NGCC (NGCC Act Art. 21) and allow site inspections (Art. 18). Casino operators must file audited financial statements for the previous year by the end of March (Tourism Promotion Act Decree Art. 30(3)).
Game content restrictions
Games that give property gain or loss through betting or chance, or imitate racing or casinos, are refused a game rating, and exchanging game money or results for cash is banned (Game Industry Promotion Act Art. 2(1-2), 22(2) and 32(1)(7)).

Minimum age by vertical

  • Horse race betting: 21+

Advertising

Advertising permitted
Yes
Affiliate rules
Brokering or arranging purchases of unlawful sports betting, and brokering horse race tickets for profit, are offences (National Sports Promotion Act Art. 26(2)(3); Korea Racing Authority Act Art. 48(2)(2)), so affiliate marketing of offshore operators is exposed to criminal liability.
Mandatory warnings
Lottery tickets and prescribed lottery advertising must state that lotteries are not sold to youth (Lottery Act Art. 7(1)).
Penalties for breach
Criminal penalties of up to 3 years or KRW 30 million for promoting unlawful sports, horse, cycle or motorboat betting; blocking orders against the content under the Network Act.

Restrictions

  • Only the statutory operators may advertise. Promoting unlicensed sports betting is an offence (National Sports Promotion Act Art. 26(2)(3)), punishable by up to 3 years or KRW 30 million (Art. 49).
  • Promoting unlawful horse race betting (Korea Racing Authority Act Art. 48(3)(3)) or unlawful cycle and motorboat race betting (Bicycle and Motorboat Racing Act Art. 24(3)(3)) is punishable by up to 3 years or KRW 30 million.
  • Casino operators may not advertise in a way that induces excessive speculation or harms public morals (Tourism Promotion Act Art. 28(1)(5)).
  • Lottery advertising needs a Lottery Commission-approved advertising plan setting out media, copy, cost and period (Lottery Act Art. 7(2)).
  • The NGCC inspects and supervises advertising by gambling operators that induces excessive speculation (NGCC Act Art. 18(1)(1)); its fourth comprehensive plan for 2024 to 2028 includes reform of the advertising self-review system.
  • Online information about illegal gambling may not be circulated and can be blocked (Network Act Art. 44-7).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Lottery: credit cards may be used only for electronic and online lotteries sold over information networks (Lottery Act Art. 5(4); Decree Art. 3-2), Online horse race betting: the bettor's own registered account (Korea Racing Authority Act Art. 6-4)

Enforcement

ISP blocking
Yes
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Orders to service providers to refuse, suspend or restrict illegal gambling information (Network Act Art. 44-7(3)); NGCC recommendations of corrective orders against lawful operators (NGCC Act Art. 20).
Criminal penalties
Gambling: fine up to KRW 10 million; habitual gambling up to 3 years or KRW 20 million; opening a gambling place up to 5 years or KRW 30 million (Criminal Act Art. 246 and 247). Unlawful sports betting, horse racing or cycle and motorboat racing: up to 7 years or KRW 70 million for the operator and up to 5 years or KRW 50 million for the bettor (National Sports Promotion Act Art. 47 and 48; Korea Racing Authority Act Art. 50 and 51; Bicycle and Motorboat Racing Act Art. 26 and 27). Unlicensed casino: up to 7 years or KRW 70 million (Tourism Promotion Act Art. 81).
Operator liability
Operating or building systems for unlawful sports betting is punishable by up to 7 years or KRW 70 million (National Sports Promotion Act Art. 47) or up to 5 years or KRW 50 million (Art. 48(4)), with confiscation of equipment and proceeds (Art. 51) and corporate liability (Art. 54). The same structure applies to horse racing and to cycle and motorboat racing. The NGCC refers illegal sites to the Standards Commission for blocking and to the police for investigation.
Player liability
Yes. Gambling is itself an offence (Criminal Act Art. 246), and the Act applies to Korean nationals abroad (Art. 3). Betting with an unlawful sports betting, horse racing or cycle and motorboat racing operator carries up to 5 years or KRW 50 million (National Sports Promotion Act Art. 48(3); Korea Racing Authority Act Art. 51(8); Bicycle and Motorboat Racing Act Art. 27(3)).

Notable actions

  • Polymarket18 Aug 2026

    Korea Media and Communications Standards Commission found the prediction market to be gambling information under the Criminal Act and the National Sports Promotion Act and ordered access blocked

  • Illegal gambling websites (2026 World Cup reporting period, 8 June to 31 July)6 Aug 2026

    14,190 sites monitored (11,087 sports betting); 14,182 referred to the Standards Commission for blocking and 8 to the police

  • Illegal gambling websites (calendar year 2025)30 Jul 2026

    52,067 illegal site monitoring actions in 2025, up 3.2%, and 608 on-site actions

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2025
Year-on-year growth
4.3%
Online share of gambling
15.3%
Active player accounts
3,533,000

GGR by vertical

  • Land-based (reference): KRW 3,695,500,000,000 as of 31 Dec 2025
  • Horse race betting: KRW 1,721,400,000,000 as of 31 Dec 2025

Timeline

  1. 17 Sept 2007

    First National Gambling Control Commission launched

  2. 23 May 2012

    Addiction prevention levy and illegal gambling reporting centre created

  3. 15 Jun 2021

    Online sale of cycle and motorboat race tickets authorised

  4. 20 Jun 2023

    Korea Racing Authority Act amended to allow online horse race betting

  5. Jun 2024

    Online horse race betting moves from pilot to full operation

  6. 7 Apr 2025

    Korea Sports Leisure Co. begins as Sports Toto trustee

  7. 1 Oct 2025

    Korea Media and Communications Commission and its Standards Commission replace the former communications regulators

  8. 8 May 2026

    Prime Minister appoints the seventh Commission's civilian members

  9. 30 Jul 2026

    NGCC publishes 2025 statistics: KRW 26.0 trillion in legal gambling sales

  10. 18 Aug 2026

    Standards Commission orders Polymarket blocked as gambling

  11. 11 Sept 2026

    Korea Racing Authority opens LetsRun Park Yeongcheon, its first new racecourse since 2005

  12. 17 Sept 2026

    NGCC signs agreement with the defence and financial authorities on gambling harm among military personnel

Outlook

The NGCC fourth comprehensive plan for 2024 to 2028 commits to building an online supervision system, revising purchase caps and reforming advertising self-review, as online sales grow fastest. The seventh Commission, appointed in May 2026, has made youth and military gambling harm its focus. From 31 August 2026 the media standards regulator moved gambling content to faster electronic review. Watch whether the courts accept that trading on Polymarket is gambling under Article 246, and how the 2026 sales caps treat online racing sales. A Ministry of Culture, Sports and Tourism proposal to amend the Tourism Promotion Act, raising the casino fund levy ceiling from 10% to 15% of sales and introducing five-year renewable casino licences, had not been introduced to the National Assembly by 8 September 2026; the ministry aims to introduce it within 2026.

Frequently asked questions

Is online gambling legal in South Korea?
Only through state channels: Sports Toto, Korea Racing Authority horse race betting, cycle and motorboat race betting, and the lottery. Online casino and poker are prohibited, and gambling is an offence for the player under Article 246 of the Criminal Act.
Can a foreign operator get a licence to offer online gambling to Koreans?
No. There is no online licence for commercial operators. Each lawful online product is reserved to a statutory body or its trustee, and offering similar betting is punishable by up to 7 years or KRW 70 million.
Can Koreans enter casinos?
Only Kangwon Land, licensed under the Special Act on Assistance to Development of Coal Industry Transition Areas. The seventeen other casinos are licensed under the Tourism Promotion Act for foreign visitors only.
What is the minimum age for online horse race betting?
21, against 19 for other legal gambling. Online bettors must register their own name, device and account with the Korea Racing Authority.
How is gambling taxed in South Korea?
There is no single gambling tax. Racing pays a 10% leisure tax on ticket sales, casinos pay a banded consumption tax and a tourism fund levy, every operator except the foreigner-only casinos pays a 0.35% addiction levy on net sales, and larger winnings are taxed at 20% as other income.
Are prediction markets allowed?
No. In August 2026 the media standards regulator found Polymarket to be gambling under the Criminal Act and the National Sports Promotion Act and ordered it blocked. No court has yet ruled on the point.
How much does a gambling licence cost in South Korea?
For the Casino business licence (Tourism Promotion Act, Art. 5 and 21): Tourism Promotion Development Fund levy on annual total sales: 1% up to KRW 1 billion; KRW 10 million plus 5% of sales between KRW 1 billion and KRW 10 billion; KRW 460 million plus 10% of sales above KRW 10 billion. Last verified 21 Oct 2026.
Who regulates gambling in South Korea?
The National Gambling Control Commission (NGCC) regulates gambling in South Korea. Other authorities with a role include Ministry of Culture, Sports and Tourism and Ministry of Agriculture, Food and Rural Affairs.

Glossary and directory

iGT coverage of South Korea

Yumeshima, the reclaimed island in Osaka Bay where the MGM Osaka integrated resort is being built, seen from the Sakishima observatory in May 2026
Corporate

GKL Chief Tells Lawmakers Osaka Resort Could Cut Its Revenue by 5% to 10%

Grand Korea Leisure's president put a number on the Osaka threat at the National Assembly this week, then corrected it: about a quarter of its Japanese revenue, or 5% to 10% of the total. An industry study presented the same day put the hit to Korea's foreigner-only casinos far higher.

A technician in a data centre
Corporate

Kangwon Land Replaced One Member's Points Card 146 Times in a Year, Lawmaker's Data Show

Kangwon Land has no limit on how often a casino member's points card can be replaced, and says it cannot check replacement records against its misuse records, according to data released by a lawmaker during the National Assembly's audit season. The worry is "comp-kkang", the resale of casino points for cash that goes back into gambling.

A corporate boardroom
Corporate

Kangwon Land's New Chief Puts Its ₩3 Trillion K-HIT Resort Plan Under Review

A month after taking office, Kangwon Land's first permanent chief executive since 2023 has set up a committee to diagnose the company and test the feasibility of its flagship resort plan. The review lands while the only casino open to Koreans is waiting on Seoul for the exemptions the plan depends on.

All 14 articles on South Korea →

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

  1. 형법 (Criminal Act), Chapter XXIII, Articles 246 to 249, and Article 3, version in force from 13 September 2026 (Act No. 21450)

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  2. 사행산업통합감독위원회법 (National Gambling Control Commission Act, Act No. 8279 of 26 January 2007, as amended by Act No. 21748 of 2 June 2026)

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026Published 26 Jan 2007
  3. 사행산업통합감독위원회법 시행령 (Enforcement Decree of the National Gambling Control Commission Act, version in force from 24 March 2026), Articles 2, 9 and 12

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  4. 국민체육진흥법 (National Sports Promotion Act, version in force from 3 September 2026, Act No. 21742), Articles 24 to 30 and 47 to 54

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  5. 국민체육진흥법 시행령 (Enforcement Decree of the National Sports Promotion Act, version in force from 28 August 2026), Articles 26 to 37

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  6. 한국마사회법 (Korea Racing Authority Act, version in force from 31 January 2025, including Act No. 19492 of 20 June 2023), Articles 6 to 6-8, 48 to 53

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  7. 경륜ㆍ경정법 (Bicycle and Motorboat Racing Act, version in force from 8 August 2023), Articles 9-2, 24 to 34

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  8. 복권 및 복권기금법 (Lottery and Lottery Fund Act, version in force from 2 January 2026), Articles 2, 4, 5, 7, 8, 12 and 13

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  9. 복권 및 복권기금법 시행령 (Enforcement Decree of the Lottery and Lottery Fund Act, version in force from 24 March 2026), Articles 3 and 3-2

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  10. 관광진흥법 (Tourism Promotion Act, version in force from 12 May 2026), Articles 5, 21, 26-2, 28 to 30 and 81

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  11. 관광진흥법 시행령 (Enforcement Decree of the Tourism Promotion Act, version in force from 4 August 2026), Article 30

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  12. 석탄산업전환지역 개발 지원에 관한 특별법 (Special Act on Assistance to Development of Coal Industry Transition Areas, formerly the Special Act on Assistance to Development of Abandoned Mine Areas; version in force from 31 March 2026, Act No. 21254), Article 11 and Addenda

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  13. 지방세법 (Local Tax Act, version in force from 1 July 2026), Articles 40 to 46 (leisure tax) and the local education tax on leisure tax

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  14. 개별소비세법 (Individual Consumption Tax Act, version in force from 24 April 2026), Article 1(3) and 1(5)

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  15. 소득세법 (Income Tax Act, version in force from 1 July 2026), Articles 14(3), 21(1), 84 and 129(1)

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  16. 정보통신망 이용촉진 및 정보보호 등에 관한 법률 (Act on Promotion of Information and Communications Network Utilization and Information Protection, version in force from 11 September 2026), Article 44-7

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  17. 방송미디어통신위원회의 설치 및 운영에 관한 법률 (Act on the Establishment and Operation of the Korea Media and Communications Commission, Act No. 21066 of 1 October 2025), Article 18 and Addenda

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026Published 1 Oct 2025
  18. 특정 금융거래정보의 보고 및 이용 등에 관한 법률 (Act on Reporting and Using Specified Financial Transaction Information, version in force from 20 August 2026), Articles 2, 3 and 5-2

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  19. 게임산업진흥에 관한 법률 (Game Industry Promotion Act, version in force from 23 October 2025), Articles 2, 22 and 32

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  20. 게임산업진흥에 관한 법률 시행령 (Enforcement Decree of the Game Industry Promotion Act, version in force from 24 March 2026), Article 25(2)

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  21. 민법 (Civil Act, version in force from 17 March 2026), Article 4 (age of majority)

    Korea Ministry of Government Legislation, National Law Information Center (law.go.kr) (translated)

    Tier 1Accessed 23 Sept 2026
  22. 사행산업통합감독위원회: 위원회 소개, 주요기능, 사행산업 총량제 (National Gambling Control Commission: about the Commission, functions, history and the sales cap system)

    National Gambling Control Commission (사행산업통합감독위원회) (translated)

    Tier 1Accessed 23 Sept 2026
  23. 제4차 사행산업 건전발전 종합계획 2024년~2028년 (Fourth Comprehensive Plan for the Sound Development of the Gambling Industry, 2024 to 2028)

    National Gambling Control Commission (사행산업통합감독위원회) (translated)

    Tier 1Accessed 23 Sept 2026
  24. 사행산업규모 (Gambling industry scale: sales, users, taxes and funds by sector, 2016 to 2025)

    National Gambling Control Commission (사행산업통합감독위원회) (translated)

    Tier 2Accessed 23 Sept 2026
  25. 사행산업 사업자(업종별) 일반 현황 (Gambling industry operators by sector, with 2025 sales)

    National Gambling Control Commission (사행산업통합감독위원회) (translated)

    Tier 2Accessed 23 Sept 2026
  26. 2025년도 사행산업 관련 통계 발간 (Publication of the 2025 gambling industry statistics)

    National Gambling Control Commission (사행산업통합감독위원회) (translated)

    Tier 2Accessed 23 Sept 2026Published 30 Jul 2026
  27. 사감위, 월드컵 계기 집중 신고기간 불법도박사이트 14,190건 감시 (NGCC monitors 14,190 illegal gambling sites during the World Cup reporting period)

    National Gambling Control Commission (사행산업통합감독위원회) (translated)

    Tier 1Accessed 23 Sept 2026Published 6 Aug 2026
  28. 김민석 국무총리, 사행산업통합감독위원회 제7기 민간위원 위촉 (Prime Minister appoints the seventh Commission's civilian members)

    National Gambling Control Commission (사행산업통합감독위원회) (translated)

    Tier 1Accessed 23 Sept 2026Published 8 May 2026
  29. 청소년에서 군 장병까지, 도박문제 예방·치유 안전망 확대 (Gambling harm agreement covering military personnel, 18th Gambling Addiction Eradication Day)

    National Gambling Control Commission (사행산업통합감독위원회) (translated)

    Tier 1Accessed 23 Sept 2026Published 17 Sept 2026
  30. 방미심위, 해외 예측시장 폴리마켓 사행성 인정, 접속차단 의결 (Commission finds offshore prediction market Polymarket speculative and orders access blocked; press release PDF)

    Korea Media and Communications Standards Commission (방송미디어통신심의위원회) (translated)

    Tier 1Accessed 23 Sept 2026Published 18 Aug 2026
  31. 마약·도박 불법정보 전자심의로 신속 차단, 방미심위 출범 후 첫 조직 개편 (Drug and gambling information to be blocked by electronic review; first reorganisation; press release PDF)

    Korea Media and Communications Standards Commission (방송미디어통신심의위원회) (translated)

    Tier 1Accessed 23 Sept 2026Published 28 Aug 2026
  32. 한국마사회 (Korea Racing Authority): notices on the Derby On online betting app, online-only Thursday racing at Jeju and the opening of LetsRun Park Yeongcheon on 11 September 2026

    Korea Racing Authority (translated)

    Tier 2Accessed 23 Sept 2026
  33. MCST pursues five-year casino licence renewal and a higher fund burden

    Newsis (translated)

    Tier 3Accessed 21 Oct 2026Published 22 Jul 2026

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This page is industry reference information and not legal advice.

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