South Korea will grant up to a two-year grace period on owner-occupancy requirements for multi-homeowners selling properties with tenants, provided contracts are signed before May 9, as the government ends capital gains tax relief for multiple property owners.
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Koo Yun-cheol - 'Capital Gains Tax Hike for Multi-Homeowners with Tenants—Up to 2-Year Grace Period for Contracts Signed Before May 9'

South Korea will grant up to a two-year grace period on owner-occupancy requirements for multi-homeowners selling properties with tenants, provided contracts are signed before May 9, as the government ends capital gains tax relief for multiple property owners.

Yonhap Infomax
South Korea’s Land Minister Kim Yun-deok said the government is considering deferring the owner-occupancy requirement for homes with tenants, as capital gains tax relief for multiple-home owners is set to expire in May.
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https://en.infomaxai.com/news/articleView.html?idxno=104013
Land Minister Considers Deferring Owner-Occupancy Requirement When Selling Homes with Tenants

South Korea’s Land Minister Kim Yun-deok said the government is considering deferring the owner-occupancy requirement for homes with tenants, as capital gains tax relief for multiple-home owners is set to expire in May.

Yonhap Infomax