Per- and polyfluoroalkyl substances (PFASs) have been used for surfactants, paper and textile coating materials, fire-fighting foams, and metal industry due to their unique properties. Given several evidences, PFOS, PFOA and their salts were nominated as the persistent organic pollutants (POPs) by the Stockholm Convention. According to the global regulation on C8-based per- and polyfluoroalkyl substances (PFASs), short-chain PFASs (C4-6-based PFASs) and emerging PFASs (alternatives and precursors) have been introduced to the industrial market. Despite this, few studies have been conducted in novel PFASs in multiple environmental samples. Asan, located on the west coast of Korea, has been developed as high-tech industrial complexes, such as semi-conductor, LCD, and automobile industries, since the 1990s. In this study, legacy and emerging PFASs were measured in water, sediment, and biota samples collected from Asan Bay and its surrounding lakes in 2019 to assess the occurrence, multi-matrix distribution, and a bioaccumulation potential of these contaminants. Legacy and emerging PFASs were detected in all environmental samples, indicating widespread contamination. The highest concentrations of these contaminants were found in the locations from rivers close to industrial complexes, suggesting a potential source. In our study, the matrix-dependent contamination, and profiles of PFASs were observed. Short-chain PFASs, such as perfluorobutanoic acid (PFBA) were dominant in water samples, whereas long-chain PFASs were dominant in sediment and biota samples. Alternatives of PFASs, such as Gen-X, were detectable in water samples. These trends implied a shift in consumption patterns from legacy to emerging PFASs in a high-tech industry. PFOS, PFOA and PFTrDA were dominant PFASs in marine organisms. Different bioaccumulation profiles of PFASs were found depending on the species. Among the multi-matrix, water-sediment have significant correlation with each other (p<0.01), but biota-water and biota-sediment have not significant correlation. Non-parametric multidimensional scaling ordination showed that Lake Asan and Lake Namyang are major sources of PFASs, especially PFBA near the high-tech industrial complexes. The mass flux of total PFASs from surrounding lakes to Asan Bay was calculated to be 577.6 kg/year. The log bioaccumulation factor (BAF) of PFASs was highest in crustaceans, followed by fish, bivalves, and mollusks. Trophic magnification factor (TMF) > 1 observed for several long-chain PFASs, FOSA and F-53B indicated potentials for bioaccumulation in the food web. The RQwater of PFHxA, PFOA, PFNA, PFDA and PFOS were below 0.01, indicating very low environmental risk in study areas. Therefore, the environmental risk level of PFOS indicated from very low to intermediate. However, PFOS concentration in water showed higher than EQS value from Asan Bay (96%) and lakes (100%). PFBS concentrations in some water samples (20%) exceeded the AWV value, indicating that PFBS water might have a low potential risk to wildlife in some lakes. For that reason, the risk of PFASs pollution in water to human health should be brought to the further attention due to their bioaccumulation.