ChainCatcher news, the Korean National Tax Service announced that the holding of virtual assets through non-custodial, decentralized virtual asset wallets such as cold wallets (offline wallets) will not be included in the declaration of overseas financial accounts.It is reported that the Korean National Tax Service included virtual assets in the declaration of overseas financial accounts for the first time in June 2023, requiring users with virtual assets exceeding 500 million won to report to the National Tax Service.