On December 26, it was reported that Park Na Rae had settled with the National Tax Service following a special tax investigation.

Media outlets revealed that Park Na Rae underwent scrutiny by the Seoul Regional Tax Office towards the end of the previous year, resulting in a substantial sum being levied in taxes amounting to millions of KRW. This investigation was not routine; rather, it was categorized as an irregular (special) tax investigation.

Diverging from standard tax inquiries, special tax investigations transpire without prior warning. Typically, tax authorities pre-investigate individuals or corporations to ascertain any potential omissions of income or improper expense claims.

JDB Entertainment, Park Na Rae's agency, acknowledged the National Tax Service's investigation and subsequent tax payment. However, they vehemently underscored that the issue did not stem from tax evasion. The agency clarified, "We only paid additional taxes because there was a difference of opinion on the interpretation of the tax law during the settlement process between the tax authorities and tax advisors."

After the reports, Korean netizens shared their opinions in a popular online community. Many netizens gave a mixed reaction, with some criticizing Park Na Rae for not paying sufficient taxes, but some criticized the National Tax Service for only targeting celebrities and not politicians.

Korean netizens commented, "Celebrities should pay a lot of taxes since they make a lot," "Why are they so lenient with Park Na Rae when it's tax evasion," "So everyone knows how much Park Na Rae makes? I'm curious why everyone became a target of this irregular tax investigation. If it's income then it's income," "She should pay as much as she makes," "The National Tax Service needs to stop targeting celebrities. Please investigate corrupt politicians," "Celebrities are such easy targets for the National Tax Service," and "I don't think she did it on purpose."