[Tax Strategy] 2025 Major Shareholder Capital Gains Tax 50 Billion Criteria Confirmed | When is the December Sell-off Bomb D-day?

[Tax Strategy] 2025 Major Shareholder Capital Gains Tax & Year-End Response

Do you feel anxious that stock prices seem to drop without reason every December? The culprit might be 'Taxes'. We clarify the Major Shareholder Capital Gains Tax threshold (5 billion KRW) applicable in 2025, identify the moment (D-day) when year-end sell-off volumes pour out, and explore strategies to protect your account.

2025 Major Shareholder Tax Strategy: 5 Billion Threshold and the December Sell-off Bomb

1. 2025 Major Shareholder Capital Gains Tax Threshold, Confirmed at 5 Billion

Let's check the most important fact first. The criteria for the 2025 major shareholder capital gains tax, determined based on the end of this year (2024), is '5 billion KRW per stock'.

Since the tax law revision late last year, there was controversy in the market about reverting to 1 billion KRW, but the government and the ruling party have decided to maintain the existing 5 billion KRW threshold to revitalize the capital market. Therefore, if you hold less than 5 billion KRW in a single stock, you do not need to worry about major shareholder capital gains tax.

Key Check:
- Amount Criteria: 5 billion KRW or more per stock
- Aggregation Criteria: Calculated based on personal holdings only (Family aggregation abolished)
- Judgment Timing: End of each fiscal year (Balance as of December 30)

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2. When Will the 'Sell-off Bomb' Drop? (D-Day Prediction)

When will the sell-off volume from 'big hands' trying to avoid major shareholder requirements pour out? Understanding the stock market settlement system (T+2) allows you to pinpoint the exact date.

The closing date of the 2024 stock market is December 30 (Mon). If your name is on the shareholder register on this day, you are confirmed as a major shareholder. Therefore, to avoid holding stocks on December 30, you must have your sell orders executed by December 26 (Thu) at the latest.

• December 26 (Thu): The last selling deadline to avoid major shareholder status.
• December 27 (Fri): Ex-dividend date (Selling pressure resolved, possibility of bargain buying inflow).

Statistically, there is a very high probability that stock price volatility will increase between December 20 and 26 as avoidance volumes from individual major shareholders concentrate.

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3. Crisis into Opportunity! Contrarian 'Bargain Hunting' Strategy

When everyone throws away stocks due to tax worries, smart investors take this as an opportunity. This is because sell-off volumes for tax avoidance are a 'supply and demand issue' completely unrelated to the damage of corporate value (fundamentals).

Stocks that plummeted due to supply/demand twists in late December despite solid earnings tend to find their place again in January when the year changes. This is called the 'January Effect', and you should pay attention to stocks with supply voids that institutions and foreigners pick up.

Category	General Investors (Retail)	Smart Investors (Contrarian)
December Action	Panic selling due to tax worries and fear of decline	Buying oversold blue-chip stocks at low prices (Bid)
Perspective	Risk Avoidance	Pursuing profit in anticipation of January Effect

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4. Conclusion: December is the Barometer of Investment

The major shareholder capital gains tax issue is a recurring annual event. If you correctly recognize the 2025 threshold of 5 billion KRW and remember the date December 26, you can reduce the mistake of selling out of unnecessary fear. Instead, become a wise investor who picks up blue-chip stocks that others are throwing away.

The content of this blog is for reference only for investment judgment, and investment decisions must be made under individual judgment and responsibility. In no case can the information in this blog be used as evidence of legal responsibility for investment results.