5 Free Counseling Sessions Received -- Afterwards were 50,000 Korean Won. Taxable?

[shanesnh]

US Expat in Korea. There was some offer from a "Foreign Resident Center" for a lot of free things (they offer classes, counseling, legal aid, etc.). I took their offer of 5 free counseling sessions which I guess they pay directly to the counseling center (for the first 5 times) and then if you want to continue, each session was 50,000 KRW. 

Do I need to report these "free counseling sessions" (like the fair market value of 250,000 KRW which I'd have to figure out each date I went, convert to USD, and add it up) or am I being too obsessive with my taxes? TIA.

[Opus 17]

That really depends on why you got these things.  Gifts (where you have no obligation) are not taxable.  If the company offers free items because they are trying to recruit long term paying customers, that's not taxable.  If you perform a service in return for compensation, that is taxable self-employment income even if the compensation is in goods or other services (barter) rather than money.  Prizes (gambling, the result of entering a contest, whether free or you have to buy a ticket) are taxable. 

[shanesnh]

@Opus 17 

It's just a welfare(?)-type thing offered to foreign residents in Seoul. The Seoul Foreign Resident Center offers a lot of free services (legal services, counseling, education, etc.) to foreign residents here and for this case, they have a counseling service (separate from them) that they offer these free 5 sessions for. They also have free lawyers and stuff where I guess they take care of initial costs or the costs are waived for example. I don't know if it's welfare but it's like that or charity. Offered to help out the residents that are eligible for it.