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South Korea is moving to reverse its long-standing ban on corporate crypto investments. The regulatory shift will permit listed companies to allocate up to 5% of their equity capital toward investments in cryptocurrencies ranked within the top 20 by market cap. This marks a significant policy reversal from the 2017 restriction that has kept institutional players sidelined from the crypto market. The change could unlock substantial institutional capital flow into major digital assets and reshape how Korean corporations approach alternative asset diversification.