{"@context":"https://neupai.io/schema/v0.2","@type":"StructuredNewsArticle","identity":{"article_id":"tech42_20260605_stock-option-exercise-2026-standards","canonical_url":"https://www.tech42.co.kr/2026%eb%85%84-%ec%8a%a4%ed%86%a1%ec%98%b5%ec%85%98-%ed%96%89%ec%82%ac-%ec%8b%a4%eb%ac%b4%ec%9d%98-%ec%83%88%eb%a1%9c%ec%9a%b4-%ea%b8%b0%ec%a4%80/?utm_source=rss&utm_medium=rss&utm_campaign=2026%25eb%2585%2584-%25ec%258a%25a4%25ed%2586%25a1%25ec%2598%25b5%25ec%2585%2598-%25ed%2596%2589%25ec%2582%25ac-%25ec%258b%25a4%25eb%25ac%25b4%25ec%259d%2598-%25ec%2583%2588%25eb%25a1%259c%25ec%259a%25b4-%25ea%25b8%25b0%25ec%25a4%2598","ai_url":null,"publisher":{"name":"테크42","domain":"tech42.co.kr","type":"online"},"author":"ZUZU","published_at":"2026-06-05T00:39:16.000Z","updated_at":null,"language":"en","article_type":"analysis","originality":"self_produced"},"content":{"headline":"2026: New Standards for Stock Option Exercise Implementation","summary":"With the revision of the stock option system from 2026 onwards, the cliff period will be shortened to 1 year and the low-price grant limit will be expanded to ₩2 billion, requiring companies to proactively prepare for tax burdens and exercise procedures even before exercise requests are made.","topics":["venture","stock options","taxation","corporate practice"],"geography":["KR"],"entities":[{"name":"ZUZU","canonical_id":"person:kr:zuzu","type":"person","role_in_article":"primary_subject","metadata":{"ticker":null,"parent":null}}],"claims":[{"id":"c1","statement":"The number of venture company stock option recipients, which was about 3,477 in 2017, peaked at 9,189 in 2021","as_of":"2021","as_of_explicit":true,"as_of_raw":"in 2017","source_type":"industry_estimate","comparison":"2017_baseline","type":"fact","figures":null,"expiry_hint":null,"insight":null},{"id":"c2","statement":"The revision of the venture company stock option system will shorten the minimum cliff period from 2 years to 1 year","as_of":"2026","as_of_explicit":false,"as_of_raw":"going forward","source_type":"government_official","comparison":"previous_regulation","type":"future_plan","figures":null,"expiry_hint":null,"insight":null},{"id":"c3","statement":"A minimum of 4 weeks is required to prepare procedures from exercise notification to registration","as_of":"2026-06","as_of_explicit":false,"as_of_raw":"June 2026","source_type":"journalist_analysis","comparison":null,"type":"estimate","figures":null,"expiry_hint":null,"insight":null},{"id":"c4","statement":"From 2026, the stock option limit that venture companies can grant at prices lower than market value has been significantly expanded from ₩500 million to ₩2 billion per person","as_of":"2026","as_of_explicit":true,"as_of_raw":"from 2026","source_type":"government_official","comparison":"previous_regulation","type":"fact","figures":null,"expiry_hint":null,"insight":null},{"id":"c5","statement":"Excluding the tax-free limit of ₩200 million per year, approximately ₩295 million becomes subject to taxation","as_of":"2026-06","as_of_explicit":false,"as_of_raw":"June 2026","source_type":"journalist_analysis","comparison":null,"type":"estimate","figures":null,"expiry_hint":null,"insight":null}],"ai_emotional_context":{"valence":0,"arousal":0,"primary_emotions":[],"secondary_emotions":[],"emotional_triggers":[]},"image":{"url":"https://zuzu.network/assets/images/blog/2026-stock-option-exercise-reboot-new-standard/feature-image.webp","alt":"기사 대표 이미지","caption":null,"source":"first_img","alt_status":"auto"}},"provenance":{"source_chain":["primary_reporting"],"original_source_url":null,"related_articles":[]},"temporal":{"freshness":"recent","next_update_expected":null},"access":{"license":"neupai_standard","attribution_required":true,"structured_data":"free","full_text_available":false,"full_text_access":null}}