As long as I can tell, it is an adapter which adds V-USB circuitry to PS2AVR keyboard and converts PS/2 keyboard into USB one. From picture it looks simple and is comprised of three resistors, two zeners and one 0 ohm resistor for jumper. You will need to flash new PS2AVRU firmware with ICSP pins.
But I don't why this dapter has USB receptacle on keyboard side, I think it is natural that it is PS/2 connector.
I'm totally ignorant on Korean keyboard scene and may be missing something.
Yes, SMD hand soldering is not easy, but still possible with proper tools. Or you can find equivalent through hole parts easily.