본문
朴正秀
合伙律师
- TEL 82 2 6003 7798
- FAX 82 2 6003 7017
- E-MAIL jspark@yoonyang.com
简介
Jeongsu Park is a partner at Yoon & Yang LLC. His main practice areas include tax, customs and administrative litigation, etc.
Mr. Park earned his LL.B. at Seoul National University College of Law and completed the LL.M. coursework at Seoul National University Graduate School of Law. After completing his legal training at the Judicial Research and Training Institute (27th class), Mr. Park began his career in 2001 as a judge at the Daejeon District Court. Afterwards, he served as a judge at the Incheon District Court, Seoul Northern District Court, Seoul Administrative Court and Seoul High Court. He built his expertise in tax issues while working as a judicial researcher of the tax joint research team of the Supreme Court in 2011. He also served as a presiding judge and researching judge at the Changwon District Court and presiding judge at the Busan District Court and Uijeongbu District Court and retired as a presiding judge of the Seoul Southern District Court. Currently, he is the head of Yoon & Yang LLC’s Tax Practice Group and Administrative Litigation Practice Group.
Mr. Park earned his LL.B. at Seoul National University College of Law and completed the LL.M. coursework at Seoul National University Graduate School of Law. After completing his legal training at the Judicial Research and Training Institute (27th class), Mr. Park began his career in 2001 as a judge at the Daejeon District Court. Afterwards, he served as a judge at the Incheon District Court, Seoul Northern District Court, Seoul Administrative Court and Seoul High Court. He built his expertise in tax issues while working as a judicial researcher of the tax joint research team of the Supreme Court in 2011. He also served as a presiding judge and researching judge at the Changwon District Court and presiding judge at the Busan District Court and Uijeongbu District Court and retired as a presiding judge of the Seoul Southern District Court. Currently, he is the head of Yoon & Yang LLC’s Tax Practice Group and Administrative Litigation Practice Group.
经历
- 2018-present Partner, Yoon & Yang LLC
- 2020-present Arbitrator, Korean Commercial Arbitration Board
- 2020-22 Legal Advisor, Korea Land & Housing Corporation
- 2018-20 Adjunct Professor, Seoul National University School of Law
- 2018-20 Tax Law Advisor, National Tax Service
- 2017-18 Presiding Judge, Seoul Southern District Court
- 2015-17 Presiding Judge, Uijeongbu District Court
- 2014-15 Presiding Judge, Busan District Court
- 2014 Presiding Judge and Researching Judge, Changwon District Court
- 2013-14 Presiding Judge, Changwon District Court
- 2011-13 Judicial Researcher (taxation group), Supreme Court
- 2010-11 Judge, Seoul High Court
- 2008-10 Judge, Seoul Administrative Court
- 2006-08 Judge, Seoul Northern District Court
- 2004-06 Judge, Incheon District Court
- 2003-04 Judge, Cheonan Branch of Daejeon District Court
- 2001-03 Judge, Daejeon District Court
- 1998-01 Judge Advocate
简历
- 2006 Seoul National University Graduate School of Law (LL.M. course completion)
- 1998 Judicial Research and Training Institute
- 1995 Seoul National University College of Law, LL.B.
奖项
- National Leader, Corporate Tax, Who's Who Legal Korea (2022-2023)
论著
- Requirements and Standards for Determination of Allowances under the Value Added Tax Act: Supreme Court Decision 2013Du19615 rendered on December 23, 2015 – (2016) Collection of Research Papers from the Advanced Judge Training Course: Major Issues of Litigations Concerning Professional Areas (Taxation/Intellectual Property Rights/Labor), Judicial Research and Training Institute (2017)
- Scope and Method of Calculation of “Post-Import Benefits” Added to Dutiable Value of Imported Goods – Tax Law Precedents, Pakyoungsa (2016)
- Whether a Payment Notice for Additional Taxes Which Fails to Specify Tax Amount for Each Type of Additional Taxes and to Identify the Calculation Basis Is Illegal - Explanation on Supreme Court’s Judicial Precedent vol. 93, Supreme Court Library (2013)
- Whether the Latter Part of Article 15(1) of the Enforcement Decree of the Former Corporate Tax Act (between amendment on December 30, 2003 under Presidential Decree No. 18174 and amendment on February 9, 2006 under Presidential Decree No. 19328) Is Against the Principle of No Taxation Without Law and Should Be Deemed Invalid - Explanation on Supreme Court’s Judicial Precedent vol.93, Supreme Court Library (2013)
- Whether a Company’s Receipt of Tax Invoice from a Person Who Is Not a “Person Engaged in an Act of Transaction to Supply Goods” Is Subject to Imposition of Additional Taxes on Failure to Receive Documentary Evidence under First Part of Article 76(5) of the Former Corporate Tax Act - Explanation on Supreme Court’s Judicial Precedent vol. 92, Supreme Court Library (2012)
- Transfer Value and Acquisition Value in Exchange – Trial Data Book 120: Study on Practices in Administrative Lawsuits III, Supreme Court Library (2010)
