After withdrawing from the Japanese market, Coupang has actively expanded its presence in warehousing and logistics in Taiwan. The company also plans to replicate the membership experience from Korea to Taiwan, indicating clear and strong intentions for the Taiwanese market. This report aims to explore Coupang's considerations in adjusting its cross-border e-commerce layout, the strategic significance for the Korean e-commerce industry, and examines the potential strategies that can be adopted by Coupang in Taiwan.