8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

WEBTOON Entertainment Inc.

(Exact name of Registrant as Specified in Its Charter)

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

On March 26, 2026, the Board of Directors (the “Board”) of WEBTOON Entertainment Inc. (the “Company”) approved a housing assistance policy (the “Housing Assistance Policy”) for the Company’s Chief Executive Officer (the “CEO”) in connection with the relocation of the CEO’s primary residence from Korea to the United States for business operational purposes.

Under the Housing Assistance Policy, the CEO will receive a fixed annual cash allowance of $250,350, paid on a monthly basis. The CEO must be actively employed at the time of payment to be eligible for this benefit.

The foregoing description of the Housing Assistance Policy does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Housing Assistance Policy, a copy of which is filed as Exhibit 10.1 to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

aex101housingassistancep

Housing Assistance Policy Effective Date 4/1/2026 Purpose The purpose of this policy is to facilitate relocation of the Chief Executive Officer’s (CEO) primary residence from Korea to the United States. This support is intended to ensure early stabilization of the executive's living environment and provide a residence that meets the required standards for personal safety and security, thereby enabling the focused execution of business objectives. Eligibility ● This benefit is exclusively available to the Chief Executive Officer (CEO) of WEBTOON Entertainment Inc. ● The CEO must be actively employed at the time of payment to be eligible for this benefit. Benefit Details ● Annual Support Amount: The fixed annual support amount is $250,350 in cash. ● Duration: Housing support will be provided for a period of two years to ensure stable settlement following the relocation. Any extension beyond the initial two-year period will be reviewed considering the schedule for the disposal of the executive's residence in Korea and overall business requirements. ● Payment Method: It will be provided as a fixed cash allowance, paid on a monthly basis, and is not subject to reimbursement of actual expenses. Other Considerations ● Calculation Basis: The amount is determined based on the Mercer Mobility criteria for global leadership assignments (calculated at an annual base of $166,900). ● To offset the individual income tax impact on the executive, the support amount has been determined on a grossed-up basis, taking into account applicable income taxes. Disclaimer WEBTOON reserves the right to interpret, modify, or withdraw from this plan at any time, subject to applicable legal requirements. (End)