When Blizzards Blow, Seoul's Tax Collectors Go to Work: Inside South Korea's Winter Enforcement Calendar
South Korea's National Tax Service has long understood something that American fiscal authorities have yet to fully appreciate: the coldest months of the year offer uniquely favorable conditions for high-stakes audit operations. A close examination of enforcement scheduling patterns, bureaucratic incentives, and political timing reveals a winter playbook that the U.S. IRS would do well to study.