The South Korean government reportedly has plans to tax cryptocurrency and ICOs, despite the lack of a regulatory framework.
source https://www.google.com/url?rct=j&sa=t&url=https://ethereumworldnews.com/south-korea-mulls-imposing-taxes-on-cryptocurrency-ico/&ct=ga&cd=CAIyGmM2Nzk3ODA2ZWViNjVjODI6Y29tOmVuOlVT&usg=AFQjCNEG99Vi3dPCS-QlMswLp_CaZ0454A
