South Korea's football federation is accused of providing sexual entertainment to foreign referees ahead of international matches, including World Cup qualifiers, according to a government audit report.

The Korea Football Association (KFA) allegedly used business credit cards to pay for these services at massage parlours in Seoul and other host cities between March 2011 and March 2012. The report, compiled in 2016, stated that approximately twelve referees and match coordinators from Japan, the United Arab Emirates, Iran, Bahrain, and Uzbekistan received these favours across seven matches.

During this period, South Korea participated in qualifying games for the 2012 London Olympics and the 2014 FIFA World Cup. According to Yonhap News Agency, South Korea remained undefeated in these seven matches, with five wins and two draws. Specific results mentioned include a 2-0 victory over Oman on September 21, 2011, and a goalless draw against Qatar on March 14, 2012, though South Korea had already secured an Olympic spot before the latter game. The team also defeated Kuwait 2-0 on February 29, 2012, to advance in World Cup qualification.

The report emerged as part of a separate investigation into the KFA's appointment of former coach Hong Myung-bo in 2024. Police recently raided KFA headquarters in Cheonan and KFA House in Seoul as part of this inquiry.

Cho Chung-yun, who served as KFA president at the time of the alleged entertainment provision, was referred to the police by South Korea's Ministry of Culture, Sports and Tourism following the 2016 audit that also alleged misuse of federation funds. The ministry indicated it investigated the claims of sexual entertainment but encountered difficulties in verifying all facts.

Former KFA officials told local news outlet JTBC that referees requested visits to adult establishments and that accommodating such requests was considered 'common practice at the time.' One official also noted that such practices extend beyond South Korea and are more prevalent in other nations.

Officials accused of improper business credit card use were not convicted and did not face disciplinary action from the football association. The KFA stated that strict internal guidelines have since been implemented.

The KFA may avoid FIFA sanctions due to the organization's Code of Ethics, which typically bars cases from being pursued after five years, unless they involve bribery or corruption, which have a 10-year limitation. Cases involving sexual abuse, harassment, or exploitation have no time limit, but it is unclear if paying for sexual entertainment falls under these provisions.

The raids are also connected to an investigation into Hong Myung-bo's hiring process, which drew criticism for its brevity and for bypassing a longer search for foreign candidates. Hong and former KFA chief Chung Mong-gyu both stepped down after South Korea's exit from the recent FIFA World Cup. Both testified before parliament regarding the team's performance and KFA operations.