BJ Commander Jiko operates an Excel broadcast on the streaming platform Forest (formerly Afreeca). This is a scene of Commander Jiko making a public apology through personal broadcasting following past controversies. /Courtesy of Broadcast Capture

It was confirmed on the 6th that 'Commander Zico' (real name Park Kwang-woo), who is active as an BJ on the streaming service platform 'Sook' (formerly Afreeca), is undergoing a tax investigation by the National Tax Service.

On the same day, the National Tax Service announced that it is conducting a tax investigation into BJs who evade taxes while earning high incomes from viewer donations.

According to the tax industry, the National Tax Service has begun a tax investigation involving nine high-earning BJs operating on the platform, including Commander Zico. Many well-known BJs are reportedly included in the tax investigation target, and it is estimated that one of these BJs has an annual income exceeding 20 billion won from the platform.

BJ tax evasion cases in managing Excel broadcasts. /Courtesy of News1

Preliminary investigation results indicate that the BJs subject to the tax investigation have reported the performance fees paid to the BJs appearing in their broadcasts as being higher than the actual amounts paid. They reportedly paid fees to the appearing BJs and then received a portion of that amount back as kickbacks.

They are also accused of registering family members as employees to pay fabricated labor costs and of classifying high-priced luxury purchases as business expenses to reduce tax filings. Commander Zico's side did not respond to requests for a stance regarding the tax investigation.

Excel broadcasts refer to shows where many female BJs appear and appeal to viewers' sexual attractions to receive donations. The scenes of dancing in revealing outfits and drinking are similar to those in entertainment establishments, leading to the term 'cyber room salon.'

The nickname 'Excel broadcast' comes from the practice of posting the amount of donations received by the appearing BJs in an Excel format on one side of the broadcast screen, inducing competition among viewers for contributions.

What are the broadcasting revenues of these BJs? According to '2024 Star Balloon (broadcast donation) receipt data' submitted by Sook to Representative Park Seong-hoon of the People Power Party, Commander Zico received about 300 million star balloons, K (real name Park Jung-gyu) 220 million, Kim In-ho 200 million, Cheol-gu (real name Lee Ye-jun) 200 million, Park Pani (real name Park Jeong-seon) 150 million, and Dan Dong Dan Jang Tae-woo (real name Kim Han-sang) received 86 million star balloons.

The 'star balloon' distributed on Afreeca has a value of 100 won each. When viewers purchase them, the cost including value-added tax is 110 won per balloon. When the BJs who receive star balloons redeem them, ordinary BJs exchange them for 60 won each, Best BJs for 70 won each, and Partner BJs for 80 won each. Based on this, it is estimated that Commander Zico has earned 24 billion won, K 17.6 billion won, and Kim In-ho and Cheol-gu 16 billion won solely from donation income.