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    "headline": "South Korea's reported overseas assets reach 111 trillion won as stock valuations rise",
    "dek": "South Korea's tax agency reported overseas assets of 111 trillion won, with financial accounts up 13.3%.",
    "prose": "South Korea's National Tax Service (NTS) announced on 2026-07-02 that residents and domestic corporations reported overseas financial accounts and overseas trusts totaling 111 trillion won for the current year, comprising 107.1 trillion won in financial accounts and 3.8 trillion won in trusts. [^1]\n\nJoshua Wong Chi-fung, a prominent democracy activist in Hong Kong, pleaded guilty on September 2, 2026, to the charge of conspiring to collude with foreign forces. [^2]\n\nA Hong Kong court dismissed appeals brought by Cardinal Joseph Zen and four others regarding their convictions for failing to register a relief fund. [^3]\n\nOverseas trusts, reported for the first time this year, were filed by 1,286 reporters totaling 3.7671 trillion won across 1,591 cases; individuals made up 97.6% of reporters but corporations accounted for 81% of the amount, with Hong Kong trusts leading at 48% of cases and US trusts at 80% of the amount. [^4]\n\nThe NTS said stock holdings in overseas accounts reached a record 61.3 trillion won, accounting for 57.2% of the total, up 13.2 trillion won from the previous year, driven by Korean companies' overseas expansion and rising valuations of overseas-listed subsidiaries. [^5]\n\nThe NTS warned that unreported or underreported overseas assets are subject to fines of 10% of the amount and said it will verify reports through international information exchange and impose penalties on those who fail to report. [^6]\n\nAs a result of the guilty plea to foreign collusion, Joshua Wong faces additional jail time. [^7]\n\nJoshua Wong is already serving a prison sentence for the crime of subversion. [^8]\n\nCardinal Joseph Zen, a 94-year-old retired bishop and vocal advocate for democracy, was a trustee of the 612 Humanitarian Relief Fund. [^9]\n\nThe 612 Humanitarian Relief Fund helped pay medical and legal fees for arrested protesters until it ceased operations in October 2021. [^10]\n\nThe five defendants were found guilty and fined 4,000 Hong Kong dollars ($512) each in 2022 for breaching the Societies Ordinance. [^11]\n\nThe plea of guilty to conspiring to collude with foreign forces is described as a significant legal milestone in the crackdown on pro-democracy figures in Hong Kong. [^12]",
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