The Commissioner of the National Tax Service has announced at the National Assembly audit that a new industry code for game item trading will be established. An industry code is a six-digit number assigned by the National Tax Service to classify business types for tax administration. This means the NTS intends to refine its tax system by creating a specific code for 'game item trading,' which currently lacks a dedicated category.

The revelation came during the National Assembly Strategy and Finance Committee audit held on the 29th. Rep. Cha Gyu-keun of the Rebuilding Korea Party urged NTS Commissioner Kang Min-soo to establish a dedicated industry code for 'game item trading' and to eliminate tax blind spots regarding illicit transactions.

According to data submitted to Rep. Cha by the NTS, over 3 trillion won has been traded through 'online game item trading brokerage platforms' in the last five years. By year, the figures were 763.8 billion won in 2021, 698.6 billion won in 2022, 684.9 billion won in 2023, 677.1 billion won in 2024, and 213.6 billion won in the first half of 2025. This represents a market size approaching 700 billion won annually.

Currently, there is no separate industry code for 'game item trading.' Businesses typically use codes for similar sectors like e-commerce retail or SNS markets, as there is no independent code specifically for game item trading. Consequently, because item trading is aggregated with other e-commerce items, it is difficult for the NTS to separately identify and manage the exact scale of tax revenue.

Regarding this, Rep. Cha stated, "As a massive market with 3 trillion won in transactions over five years has been identified, it is necessary to manage it systematically. We must promptly establish a relevant industry code to grasp the accurate scale of tax revenue." In response, NTS Commissioner Kang Min-soo replied, "I believe an industry code is necessary for systematic management, and I will ensure it is established."

Even if a new industry code is established, it does not mean that new taxes that were not previously required under tax law will be imposed. Rather, income that was previously lumped under categories like 'e-commerce' will now be clearly classified under the 'game item trading' industry. However, in a figurative sense, it could be seen as the emergence of an 'item transaction tax' within the VAT system.

Furthermore, Rep. Cha noted that illicit peer-to-peer cash transactions occurring outside of item trading platforms were excluded from the data, meaning the actual market size is likely much larger. He requested, "There is a structural problem where illicit game item trades occurring on Discord or open chat rooms are not captured by the tax net at all. Please look into how the NTS can address this through research projects." NTS Commissioner Kang Min-soo replied, "We will do so."