Ruler faces tax evasion allegations ahead of the LCK Spring 2026 season.

Just before the start of the LCK Spring 2026 season, world champion Ruler was unexpectedly named by the South Korean tax authorities. The case involves irregularities in his income reports from 2018-2023, primarily revolving around disputes over the classification of income, expenses, and assets held in proxy rather than criminal charges.

According to published legal documents, the player underreported certain sources of income, including royalties, and misclassified labor and business expenses between 2018 and 2021. Authorities also pointed out that income from dividends on shares registered under his father's name was declared as his father's income instead of his own. Furthermore, cash transfers to his father were considered taxable gifts under current law.

The Ruler family argued that the payments to the father were actually compensation for managerial work, including assisting with scheduling and healthcare during the early years of his career. However, the tax authorities rejected this, citing that professional players typically operate within a team-managed system, thereby limiting the need for independent managerial roles.

The Tax Court also agreed with this view, pointing out that Ruler had a separate contract with a professional representation company responsible for negotiating and managing key operations. The court also emphasized that the father did not accompany the player to major international tournaments and that the level of support described did not exceed the normal level of parental concern.

Another key point in the case is the issue of holding shares in someone else's name. Under South Korean law, assets registered in another individual's name are generally considered gifts unless there is evidence to the contrary.

Investment profits, including dividends and capital gains, were attributed to the father, while the related funds were used for his personal expenses and tax payments. The court concluded that the Gen.G player's side had not provided sufficient evidence to rule out suspicion of tax evasion.

Given the complexities of the situation, representatives from Riot Games Korea confirmed they are conducting an internal review. According to the LCK 2026 rules, violations of national laws can lead to sanctions from the organizers depending on the severity of each case. However, fans can rest assured that similar tax disputes in South Korea are usually resolved through administrative and civil procedures rather than criminal prosecution.