South Koreans are believed to consume about one million dogs a year as a summertime delicacy, with the greasy red meat -- which is invariably boiled for tenderness -- believed to increase energy.
Activists have stepped up campaigns to ban dog consumption, with online petitions urging boycotts of the 2018 Pyeongchang Winter Olympics over the issue, and protests in Seoul.
Local authorities asked the 12 dog meat restaurants in Pyeongchang county to stop serving the food during the Games, in exchange for subsidies.
But only two have complied, Pyeongchang County government official Lee Yong-bae told AFP.
"We've faced a lot of complaints from restaurant operators that we are threatening their livelihood," he said.