Allegations have been raised that famous celebrities, including Cha Eun-woo, attempted to evade taxes by establishing personal corporations. The National Tax Service conducted tax investigations on them from last year to early this year, resulting in Cha Eun-woo being fined 20 billion won, Yoo Yeon-seok 7 billion won, Lee Ha-nee 6 billion won, and Jo Jin-woong 1.1 billion won. These amounts reveal a structure where they earn in just a few years what an average worker makes in a lifetime, shocking the public.

Celebrities' income structures stem from advertisements and events. Thanks to the global popularity of K-content, their market value is rising. Cha Eun-woo has established himself as a top-tier star in the advertising industry. A representative from an advertising agency stated, "Cha Eun-woo's modeling fee is over 2 billion won per year based on global advertising standards, and around 1 billion won for domestic advertisements." Cha Eun-woo has signed contracts with more than 20 brands, leading to claims that his expected revenue could reach 100 billion won.

Cha Eun-woo is active as a member of the group Astro and gained popularity domestically and internationally through JTBC's "My ID is Gangnam Beauty" and tvN's "True Beauty." His looks and charm earned him the title of "icon of handsomeness," which translated into numerous advertising offers. Cha Eun-woo's revenue can also be confirmed in Fantagio's securities report submitted in March 2021. From 2018 to 2020, Cha Eun-woo recorded sales of 6.458 billion won, while Astro posted sales of 4.116 billion won, 6.423 billion won, and 6.314 billion won during the same period.

According to Fantagio's quarterly report from November last year, 90% of management revenue comes from Cha Eun-woo's activities, excluding drama and film production and MD product sales. Fantagio's securities report submitted in February 2024 states that the sales proportion of major artists A, B, and C reaches up to 83%, indicating that revenue is concentrated on specific stars.

Industry insiders pointed out the reality that top-tier celebrities like Cha Eun-woo receive concentrated offers for projects and advertisements. When young male actors gain popularity overseas, their market value tends to surge. The shortening of exclusive advertising contract periods has also contributed to the rise in their fees. Whereas exclusive contracts used to last two years, they are now often made in six-month or three-month increments.

One insider explained, "Because trends change quickly, consuming one model's image for a long time can be boring for brands," adding, "It is often more profitable for celebrities to collaborate briefly with multiple brands." Additionally, as the risk of celebrities' private lives increases, advertisers tend to shorten contract periods and strengthen penalty clauses. This is a measure to prevent brand image damage caused by unexpected issues such as school violence, drunk driving, or dating rumors.

Additional fees are paid when attending brand events. A management official said, "We attend offline events once as a service, but most of the time, the amount and time are specified in the contract," adding, "In the metropolitan area, transportation fees are set at around 40 million won, with prices varying by region." As celebrities' income structures surpass common sense, the scale of tax surcharges also grows when tax issues arise.

Most celebrities operate as sole proprietors or corporations and reduce taxes through expense processing. In this process, differences in perspectives with the National Tax Service often occur. The scope of business expenses recognized for clothing costs, vehicle maintenance, and manager expenses becomes a point of contention. This is why celebrities claim there are "differences in interpretation of tax laws."

As criticism of profit settlement through corporations grows, celebrities tend to demand unlimited corporate cards from their agencies by lowering settlement ratios and reducing sales to pay less tax. A management company official said, "As criticism and controversy over tax savings through corporations increase repeatedly, there is a mood to find other tax-saving methods." The income structure and tax issues of celebrities are expected to require ongoing discussion in the future.