1. Reasons for Amendment
- To specify related details reflecting the amendments to the revised "Electronic Financial Transactions Act" (Act No. 21205, partially amended on December 16, 2025) and its Enforcement Decree, and to stipulate matters necessary for its implementation, such as establishing new required forms.

2. Main Contents

A. Application Procedures for Modification Permission and Modification Registration (Draft Article 49-2, Article 49-3)

- Determine the application forms and attached documents for modification permission or modification registration resulting from a change in the major shareholder of an electronic financial business entity, and apply the permission or registration procedures mutatis mutandis to such procedures.

B. Methods for Inspecting the Management Status of Settlement Target Amounts (Draft Article 56-2, Article 62)

- Require electronic payment gateway operators to submit a business report on the management status of settlement target amounts to the Governor of the Financial Supervisory Service, and to regularly back up and disperse information such as identification information of sellers, etc., and information regarding the settlement target amounts to be paid to sellers, etc.

C. Disclosure for the Protection of Users, etc. (Draft Article 62-2)

- Establish detailed criteria and methods for disclosure matters necessary for the protection of users, etc.