Seoul collects a tax that appears on no municipal revenue statement. It is levied in cartilage rather than currency, assessed per stair-step rather than per square meter, and paid exclusively by residents of hillside districts whose daily vertical displacement exceeds what flat-terrain city planners assumed human bodies would tolerate. Seongbuk-g

Pangyo Techno Valley spent billions on office design. Standing desks with memory presets. Steelcase Gesture chairs at 1.2 million won each. Monitor arms calibrated by certified ergonomists. Nap pods. Meditation rooms. Indoor rock climbing walls. The campuses read like a wellness catalogue. The bodies inside them read like an orthopedic ward.