The South Korea Financial Services Commission has promulgated revisions to the Act on Electronic Financial Transactions to strengthen protections for users’ unsettled funds held by payment gateway (PG) services and to bolster the authorities’ ability to supervise and sanction noncompliant providers. PG services must externally manage the full amount of unsettled funds for sellers and users, and minimum capital requirements will rise in line with quarterly payment transaction volumes, including a new minimum capital requirement of KRW 2 billion for PG services with more than KRW 30 billion in quarterly payment transactions. The revisions also require PG services to re-register major shareholder status whenever it changes, introduce an explicit legal basis for corrective orders, business suspension and registration revocation for noncompliance, and make PG services subject to information disclosure duties. Administrative sanctions take effect immediately from promulgation. The external management requirement and higher capital requirements are scheduled to take effect from 17 December 2026 following preparation of subordinate statutes, while the authorities plan to issue guidelines on external management of unsettled funds from January 2026.