Park 'Ruler' Jae-hyuk, the Gen.G bot laner known for his stellar international performances and LCK titles, finds himself in hot water over tax evasion allegations. With the LCK season set to kick off on April 1, all eyes are on how both the league and the team will handle this situation.

The scandal broke on the 26th via a precedent found in the National Tax Legal Information System. While the documents initially masked the identity of the pro gamer, the details left little doubt it was Gen.G's own Ruler. The records suggest that beyond issues concerning labor costs from 2018 to 2021, there were further discrepancies in his 2023 comprehensive income tax filing, specifically regarding income disguised through borrowed-name stocks. Park's side appealed to the Tax Tribunal, claiming the authorities were being overly harsh, but the appeal was dismissed due to a lack of supporting evidence.

The crux of the matter lies in financial transactions between Park and his father. Park’s camp argued that payments were made to his father for serving as a de facto manager—a necessity, they claim, to handle the taxing schedule and health concerns since his debut as a minor. The tax authorities, however, disagreed. They pointed out that in the professional gaming ecosystem, the team manages almost everything—from bootcamp living to tournament participation, training, broadcasts, and advertisements—leaving little room for a separate personal manager.

The Tax Tribunal sided with the authorities. They noted that Park already had a separate agency handling contract negotiations and key business affairs. They also pointed out that his father rarely accompanied him to major overseas tournaments, and the services he allegedly provided didn't really exceed what any supportive parent might offer.

The issue of stock ownership by proxy was another major sticking point. While Park’s side insisted his father was merely managing assets with no intent to dodge taxes, tax authorities invoked Article 45-2 of the Inheritance and Gift Tax Act, which treats assets held under a different name as a gift. The burden of proof lies with the taxpayer to demonstrate no intent to evade tax, and it seems Park's team failed to clear that bar.

Authorities noted that Park could have easily managed his own investments. Instead, using his father's name meant dividend income and capital gains weren't attributed to him, but rather reported as his father's income—which was then used to cover his father's personal expenses or tax bills. This was not just a simple tax-saving measure; it was judged as a calculated move to dodge both comprehensive taxation and gift taxes on a significant scale.

The Tax Tribunal ultimately ruled that there was insufficient objective evidence to suggest a lack of intent to evade taxes. They specifically highlighted the repeated reporting of dividend income under the father's name as a clear red flag. The ruling explicitly states, 'This trust of property by name was carried out for the purpose of tax evasion,' leading to the dismissal of Park's appeal.

According to the 2026 LCK rulebook, Chapter 9, players and team staff are strictly forbidden from engaging in acts prohibited by South Korean law. If a player becomes the subject of a criminal investigation, the league can impose sanctions based on its 'Penalty Index.' This explicitly includes investigations into tax law violations, and the league notes that repeated or intentional offenses can result in the most severe penalties.

Furthermore, the Korea e-Sports Association (KeSPA) states that anyone under disciplinary action from related organizations is ineligible for registration. As these regulations also cover actions that damage the dignity of a professional athlete, the industry is waiting to see if further action will be taken beyond just the team and the league.