Winnings deriving from activities taking spot in South Korea are not taxed. https://365.expresso.blog/question/%eb%a9%94%ec%9d%b4%ec%a0%80%ec%82%ac%ec%9d%b4%ed%8a%b8-%ec%9d%b8%ec%a6%9d%ed%9b%84%ea%b8%b0-%ec%95%88%ec%a0%84%ed%95%9c-%ec%8a%a4%ed%8f%ac%ec%b8%a0%ed%86%a0%ed%86%a0%ec%99%80-%ed%86%a0%ed%86%a0/
