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There are ten cities with gambling facilities in South Korea which have 32 legal gambling facilities out there in total. All pari-mutuel betting is handled by Korean Racing Authority, established 1923. Betting at the parks and in any of the Off Track Betting plazas operated by them is completed by means of betting terminals connected to the most important Pari-Mutuel Betting Manage Center at Seoul Race Park.

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The following guidelines apply to casual gamblers who are not in the trade or enterprise of gambling. Gambling winnings are completely taxable and you should report the earnings on your tax return. Gambling earnings incorporates but isn't restricted to winnings from lotteries, raffles, horse races, and casinos.

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