YOON&YANG

• 2025-present Yoon & Yang LLC
• 2025-present Member, Personnel Committee, Korea Sailing Federation
• 2023-present Member, KOSDAQ Listing Review Committee, Korea Exchange
• 2022-present Legal Advisor, e-KBS
• 2022-present Advisory Member, Disciplinary Committee, Korea Customs Service
• 2019-present Commentator of Tax Cases, Daily NTN
• 2019-present Director, International Fiscal Association Korea
• 2015-present Director, Finance & Tax Forum
• 2014-present Member, Tax Committee, Korean Bar Association
• 2022-23 Member, Evaluation Committee on Virtual Assets, Hankyung TV
• 2021-22 Legal Advisor, NTS Seoul Regional Office
• 2020-21 Advisory Member, National Assembly Research Service
• 2016-17 Commentator of Tax Cases, Law Times
• 2015-19 Member, Legislative Enactment Support Committee, National Assembly
• 2015 Advisory Member, Financial Services Commission
• 2014-15 Legal Advisor, NTS Seoul Regional Office
• 2013-15 Member, Taxpayer Advocacy Committee, NTS Gangnam District Office
• 2012-25 Lee & Ko LLC
• 2009-12 Deputy Director, NTS Seoul Regional Office
• 2007-09 HMP Law
• 2006-07 Public-Service Advocate, Suwon District Prosecutor's Office
• 2004-06 Public-Service Advocate, Korea Legal Aid Corporation

• 2018 Duke University School of Law, LL.M.
• 2006 Seoul National University Graduate School of Law (LL.M. course completion)
• 2004 Judicial Research and Training Institute
• 2002 Seoul National University College of Law, B.A.

• Represented in a lawsuit regarding the evasion of value-added tax in the case of gold bar
• Represented in a lawsuit regarding the cancellation of comprehensive income tax for yen swap transactions
• Represented in a lawsuit regarding the cancellation of corporate tax for B Korea
• Represented in a lawsuit regarding the cancellation of corporate tax for S Group
• Represented in a lawsuit for the cancellation of tax assessments on comprehensive income gift taxation for S Group
• Represented in a lawsuit regarding the cancellation of inheritance tax assessment for K
• Represented in a lawsuit regarding the cancellation of a refusal to refund for L
• Represented in international tax litigation regarding the criteria for determining whether a foreign corporation qualifies as a beneficial owner eligible to apply tax treaties.
• Represented in international tax litigation regarding whether the compensation for patent usage not registered in Korea under the Korea-U.S. tax treaty constitutes domestic source income

• Next Generation Partner, Tax, Legal500 Asia-Pacific (2019-2024)
• Commendation from the head of National Tax Service in recognition of excellent performance (2011)

[Books]

• Lawyer’s Tax Manual, Korean Bar Association (Co-author, 2014)
• The Truth About Taxation the National Tax Services Does Not Tell You, Leaders book Publications (2012-2020)
• Understanding the Law for Fair Taxation, NTS Seoul Regional Office (Editor, 2011)

[Academic Papers]

• Korean Tax Law Adopts New Simplified Transfer Pricing Rules relating to Low Value-adding Intra-group Services, Legal500, Legalease (2020)
• Gift Tax Issues and Issuance of New Stock During Debtor Rehabilitation, Korean Law Review for Rehabilitation and Bankruptcy Vol. 4., Korean Association of Rehabilitation Bankruptcy Law (2011)

[Articles]

• When the decedent is a non-resident, the limits of inheritance tax liability and succession of tax obligations, Daily NTN (October 25, 2024)
• Indirect benefits received by shareholders of a corporation engaged in business may be subject to gift tax, Daily NTN (September 15, 2023)
• Hiding assets before the establishment of tax liability does not constitute a violation of the Tax Offenses Punishment Act, Daily NTN (October 13, 2022)
• Whether funds for stock acquisition, received as a gift and immediately paid as capital for incorporation, can be considered as directly receiving the stock as a gift, Daily NTN (October 15, 2021)
• Tax Bomb Strikes Separate Billing Law Firm, Law Times (November 18, 2016)
• Withholding issues arising in payment of consideration for foreign registered patents, Korean Legal News (December 28, 2015)
• Foreign entity and issues in applying tax treaties, Korean Legal News (September 29, 2014)
• Embezzlement of the CEO and tax treatment, Korean Legal News (July 28, 2014)
• Whether partnership can be treated as a foreign entity under tax laws, Tax case commentary, Law Times (November 21, 2013)
• Offshor tax evasion and FATCA, Law Times (November 7, 2013)
• Issues regarding payment of patent royalties to foreign corporations and withholding tax, Kyunghyang Newspaper (October 17, 2012)
• Reporting of Foreign Accounts Necessary In Order to Avoid Penalty Bomb, The Kyunghyang Newspaper (June 12, 2012)
• Gift Tax for Borrowed Money from Father to Purchase a House?, The Daily Focus (January 27, 2012)
• U.N. Convention Facilitates International Trade, The Korea Herald (March 19, 2008)
• Infringement on Trade Secrets, The Korea Herald (December 26, 2007)