[2026 National Assembly Audit: Shareholder Returns and Mandatory Treasury Share Cancellation]
- Finance, Economy, Planning and Budget Committee -

Treasury share cancellation is emerging as a key issue in South Korea’s ongoing push to strengthen shareholder returns and corporate value.

As mandatory cancellation requirements take shape, attention is shifting to how cancelled treasury shares should be taxed and whether the tax framework is aligned with broader shareholder return policies. Questions also remain over the treatment of shares acquired before the new rules take effect.

In the fourth chapter of GR Korea’s 2026 National Assembly Audit series, we examine the key policy and tax issues surrounding treasury share cancellation and what companies and investors should watch as the new framework develops.

Read the full newsletter below.