General guidelines governing securities issuance are in the Securities and Exchange Act of Korea.
Government bonds are issued according to the government bond issuance plan prepared by the Ministry of Finance and Economy and approved by Parliament.

Corporate bonds to be issued by corporations under Article 3 of the Act must be registered with the Financial Supervisory Commission (FSC) for disclosure purposes. The registration procedures are outlined in the Financial Supervisory Service Regulation on Securities Issuance. This includes guidelines for foreign corporations that plan to issue KRW-denominated bonds. The regulation also applies to the issuance of asset-backed securities (ABS), with some modifications as stated in the ABS Act.

ABS to be issued pursuant to the ABS Act must satisfy the requirements outlined in the Regulation on Supervision of Asset Securitization Businesses linked below. The recognized securitization vehicle should submit to the FSC a securitization plan that contains, among other things, information on the originator and assets to be securitized, and the proposed securitization structure. Issuance of mortgage-backed securities (MBS) follows similar procedures and is discussed specifically in the Mortgage-Backed Securitization Company Act link below. Although most securitization deals in Korea are structured pursuant to the ABS Act, the Act does not require all securitization transactions to be subject to this law.

The Korea Securities Dealers Association (KSDA) also provides a summary of the method and procedure for offering government and corporate bonds. These are discussed on the KSDA website and in Annual Securities Market in Korea and Rules and Regulations, linked below.