After years of hard work to pass professional exams such as those for tax accountants and customs brokers, young professionals are struggling with the burden of membership fees that can amount to several million won as soon as they take their first steps into society. The joy of passing the exam is short-lived, as they find it unreasonable that they must pay a hefty "toll fee" before even receiving their first paycheck in order to actually begin work.
Status of New Membership Enrollment in the Korea Customs Society by Customs Broker Cohort. Legal News
Expensive and Mandatory "Toll Fees"
The problem is that the membership fees are not only expensive but also virtually mandatory. Tax accountants must pay at least 3 million won to the Korea Tax Accountants Association, and customs brokers must pay at least 4 million won to the Korea Customs Brokers Association before they can officially begin work. This is because relevant laws (the Certified Tax Accountant Act and the Customs Broker Act) require association registration and mandate joining the association upon registration. Failure to comply can result in penalties.
Low Registration Rates and "Name Lending"
The high costs have led to low registration rates. According to data submitted to the Ministry of Economy and Finance by Assemblyman Kwon Youngse of the People Power Party, around 1,000 tax accountants registered each year over the past five years, but the number dropped from 1,073 in 2022 to 820 in 2023, and 841 in 2024, with only 257 registering in the first half of 2025.
The situation is not much different for customs brokers. According to data submitted to the Korea Customs Service by Assemblyman Kim Sungwon of the People Power Party, the registration rate compared to the number of those who passed the exam was low. Of the 196 who passed in 2020 (37th class), only 34 (17%) registered the following year. Of the 166 who passed in 2021 (38th class), only 16 (9.6%) registered the next year. For those who passed in 2022 (39th class), 29 out of 235 (12.3%) registered the following year. Of the 230 who passed in 2023 (40th class), only 20 (8.7%) had joined the association as of May 2025. This is because the announcement of customs broker exam results is made every October, and after completing practical training, successful candidates decide whether to register with the association as they begin work the following year.
As a result, "name lending" is reportedly occurring. An industry insider said, "There are firms where several people work under the name of one person who has joined the association," adding, "If a problem arises, the person whose name is registered bears the responsibility."
Membership Fee Payment on Behalf of Newcomers... Contract Practices That Hinder Job Changes
Membership fees can also hinder newcomers. Many firms pay the membership fee on behalf of new employees, but often include special clauses in employment contracts such as "mandatory service for a certain period, and full repayment if resigning early." One new customs broker said, "Even if I consider changing jobs for personal growth, I often give up because of the burden of having to repay several million won in membership fees." On the other hand, a representative of a tax accounting firm said, "If we pay a large sum for the membership fee and the newcomer quits soon after, it is a significant loss for the company as well."
Korea Customs Service: "Will Discuss Improvement Measures with the Association"
As the difficulties faced by young professionals grow, relevant government agencies are showing signs of taking action to resolve the issue. An official from the Korea Customs Service said, "The registration fee (membership fee) is autonomously managed through resolutions of the Korea Customs Brokers Association's general assembly, but we will discuss improvement measures with the association to ensure that new customs brokers are not unduly burdened."
Kim Jihyun, Legal Newspaper Reporter
※This article is based on content supplied by Law Times.
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