South Korea’s planned levy on cryptocurrency income is due to begin on Jan. 1 after three postponements since lawmakers approved it in 2020. With the deadline approaching, the government is again weighing whether to proceed. Another delay would expose years of drift, but enforcing a tax before authorities can verify liabilities would create a different set of problems. The current system would allow a basic deduction of 2.5 million won ($1,890) from annual income earned by selling or lending dig