Seoul Regional Serious Crime Investigation Agency Transfers Coupang Case Over 'Tax Invoice Allegations' to Police

Key allegations outside its jurisdiction... Duplicate investigations also considered

The Serious Crime Investigation Agency (SCIA), which had been investigating allegations that Coupang and its logistics subsidiary issued and received tax invoices, has transferred the case to the police.

The Economic Crimes Investigation Bureau of the Seoul Regional Serious Crime Investigation Agency said on Nov. 6 that it had referred the case involving Coupang’s headquarters, Coupang Fulfillment Services (CFS), and six others, including the corporations and the companies’ current and former CEOs, to the Seoul Metropolitan Police Agency. The agency said it made the decision after reviewing the case and determining that the main allegations did not fall within its investigative jurisdiction.

Signboard of the Seoul Major Crimes Investigation Agency. Oct. 16, 2026. Photo by Kim Hyunmin.

Under the Serious Crime Investigation Agency Act, the agency may investigate the issuance or receipt of tax invoices when no actual transaction took place, under the Act on the Aggravated Punishment of Specific Crimes. By contrast, allegations of violating the Punishment of Tax Offenses Act by falsely stating amounts or other details despite an actual transaction are outside its investigative jurisdiction. The Seoul Regional Serious Crime Investigation Agency is understood to have determined that the central allegation in this case was the falsification of transaction amounts and other details. It reportedly also considered that separately investigating only the allegations within its jurisdiction could result in a duplicate investigation alongside the police.

Coupang is suspected of improperly exchanging tax invoices with CFS to account for promotional expenses incurred as it expanded its paid membership service, WOW, and Rocket Growth, its logistics service for sellers. The National Tax Service conducted a special tax audit of Coupang and CFS starting late last year, then investigated alleged tax invoice violations and filed a criminal complaint. The Tax Crimes Investigation Division of the Seoul Regional Serious Crime Investigation Agency, which was assigned the case, named the companies and their finance executives as suspects early this month and has been reviewing the complaint.

This content was produced with the assistance of AI translation services.