Generally, a work activity that is considered to be self-employment under U.S. Social
Security law is also considered to be self-employment under Korean law. In certain
cases, however, a person may be engaged in an activity that is considered self-employment
by one country and employment by the other country. For example, under U.S. law, ordained
ministers and members of the board of directors of a corporation are considered self-employed.
Under Korean law they are generally considered employees. The following subsections
explain how coverage is determined in each situation.