VAT refunds alone reached 196.4 billion KRW, a sharp 105.7% increase compared to the previous year.

Last year, 74% of foreign patients were found to have received dermatology and plastic surgery treatments.
According to a parliamentary audit data submitted by Democratic Party lawmaker Nam In-soon from the Korea Health Industry Development Institute, the total number of foreign patients receiving treatments in dermatology and plastic surgery departments last year reached 1,545,800, an 82.5% increase from 846,889 in 2024. Compared to 353,134 in 2023, the number grew about 4.4-fold in two years.
By medical department, dermatology grew by 86.2% from 705,044 patients in 2024 to 1,312,700 patients in 2025. Plastic surgery also increased by 64.3% from 141,845 to 233,100 patients over the same period. Out of the 2,087,400 total aggregate count across all medical departments in 2025, dermatology accounted for 62.9% and plastic surgery for 11.2%.
The combined proportion of dermatology and plastic surgery rose from 52% in 2023 to 68% in 2024, and 74.1% in 2025. Notably, out of the 842,631 increase in total patient count across all departments from 2024 to 2025, the increase in dermatology and plastic surgery accounted for 698,911, or 82.9%.
Dermatology and plastic surgery treatments also accounted for a major share across key nationalities. In 2025, the combined total for these two departments was led by China with 516,642 patients (82.5%), followed by Japan with 497,811 (82.8%), Taiwan with 165,579 (89%), the United States with 103,486 (53.6%), and Thailand with 48,025 (81.9%).
Dermatology and plastic surgery also accounted for the largest share in overseas expansion notifications by medical institutions. Out of a total of 203 overseas expansion notifications from 2021 to 2025, dermatology and plastic surgery accounted for 97 cases (47.8%). Dentistry followed with 20 cases, general hospitals with 17, and traditional Korean medicine with 12. Looking solely at 2025, dermatology and plastic surgery accounted for 22 out of 45 total cases (48.9%).
The scale of VAT refunds for medical services related to aesthetic plastic surgery also increased significantly. In 2025, VAT refunds for aesthetic plastic surgery for foreign tourists amounted to 19.64 billion KRW, an increase of 10.09 billion KRW (105.7%) from 9.55 billion KRW in 2024. The number of refund claims also rose by 708,160 (69.9%) from 1,012,935 to 1,721,095 claims over the same period.
From April 2016, when the system was implemented, through December 2025, cumulative refund claims reached 3,521,326, with total refunds amounting to 400.8 billion KRW. Refunds in the single year of 2025 accounted for 49% of the cumulative refunds. Having plummeted to 800 million KRW in 2021 due to the impact of COVID-19, refunds increased to 11.4 billion KRW in 2022, 41.7 billion KRW in 2023, 95.5 billion KRW in 2024, and 196.4 billion KRW in 2025.
By medical service type, prominent increases were seen in skin regeneration, skin whitening, anti-aging treatments, and pore-reduction procedures. The number of refund claims for these categories was 52,267 in 2023, 308,341 in 2024, and 987,909 in 2025. In 2025, they surged by 679,568 claims (220.4%) from the previous year, accounting for 56.4% of the total aggregate of 1,750,597 medical service claims.
Lawmaker Nam In-soon emphasized, "While the increase in foreign patient attraction is meaningful in terms of medical tourism growth, 82.9% of the increase in patient numbers by department was concentrated in dermatology and plastic surgery. Policies should be designed to enhance medical competitiveness in diverse areas such as severe disease treatment rather than focusing merely on expanding attraction scale."
She further pointed out, "As VAT refunds for aesthetic plastic surgery approach 200 billion KRW a year and cumulative refunds exceed 400 billion KRW, we must objectively evaluate how much tax support has contributed to attracting additional foreign patients and improving transaction transparency. Even if the discussion of reintroducing refund special provisions takes place, we should comprehensively review tax equity with domestic citizens, impacts on the national budget, and effects on the allocation of medical resources, rather than relying solely on industry growth."
Lawmaker Nam stated, "We must closely examine how the expansion of the aesthetic dermatology and plastic surgery market affects the securing of essential medical personnel and regional medical services. We must ensure that foreign patient attraction policies harmonize with the balanced development of the domestic healthcare system and establish conditions where regional, essential, and public health personnel can work stably."
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