K-Pop Artist Settlement & Royalty Dispute Forensic Ledger

Revenue Streams & Multi-Source Receipts (KRW) Step 1: Gross Accounting

Digital Streaming & Downloads 1,800,000,000 ₩

Broadcast, OST & Sync (Unreported Variance) 1,350,000,000 ₩

Live Concerts & Appearance Fees 1,200,000,000 ₩

Endorsements & Brand Sponsorships 1,000,000,000 ₩

Contract Deductions & Dispute Parameters Step 2: Recoupment & Splits

Allowable Direct Direct Costs (Studio, Stage, Session) 1,200,000,000 ₩

Disputed Overhead & Unapproved Charges 680,000,000 ₩

Contractual Artist Split Ratio 65% Artist / 35% Agency

Settlement Delay (KFTC Statutory Delinquency) 14 Months (6.0% p.a.)

Settlement Waterfall & Forensic Claim Verdict Summary Telemetry

Total Gross Receipts

5,350,000,000 ₩

~$3,821,428 USD

Contractual Artist Share

After legal direct costs

Paid by Agency

723,000,000 ₩

Reported statement sum

Total Disputed Claim

2,112,715,000 ₩

~$1,509,082 USD

Forensic Discrepancy Flagged: Unapproved Overhead & Delay

Audit identifies 1,974,500,000 ₩ in net unpaid principal plus 138,215,000 ₩ in Fair Trade Commission statutory late interest. Disputed corporate overhead recoupment constitutes a breach of standard KFTC terms.

Gross Multi-Stream Revenue 5.35B ₩

Allowable Direct Costs (Studio/Session) -1.20B ₩

Disputed Overhead Claimed by Agency -0.68B ₩

Artist True Net Entitlement (65%) 2.70B ₩