According to Techub News, the South Korean Ministry of Finance recently stated that the cost of acquiring cryptocurrency obtained through participation in blockchain verification (i.e., verification rewards) should be calculated based on the market price at the time of acquisition. Previously, the Ministry stated in a response on the National Tax Law Information System that if domestic companies cooperate with foreign platforms to participate in verification and generate new cryptocurrency assets and receive rewards, the value of these assets should be based on the market price at the time of acquisition. This type of verification reward typically occurs in PoS networks, where users participate in block verification by staking cryptocurrency assets and receive additional cryptocurrency as compensation. The Ministry pointed out that the valuation of such assets should follow the relevant provisions of the Corporate Tax Law Enforcement Ordinance, while also considering specific contract terms and the method of asset generation.