Yes, as a digital nomad, one has to pay taxes in South Korea. An individual who resides for 183 days in South Korea falls under the South Korean taxpayers, and the tax is laid on all sources of income. For the non-residents of South Korea, the tax is laid the on the income that is sourced in South Korea, such as Value Added Tax, Acquisition Tax, and Property Tax.
For the freelancers and remotely working people the taxation depends on various factors such as – international tax treaties, employment contract details etc. As per the conditions and the employee’s circumstances and the tax treaty that is applicable they might be eligible for concessions or credits for the tax that is paid out of the country.