YOON&YANG

• 2016-present Yoon & Yang LLC
• 2023-present Director, Tax Future Forum
• 2013-present Researcher, Korea University Center for Tax Law and Policy
• 2022-23 Vice Chair, Korea Tax Association Future Society
• 2021-22 Vice Chair, International Tax Association YIN Korea Branch
• 2020-21 Internal Auditor, Local Tax Future Forum
• 2019-20 Member, Youth Committee, Korea Local Tax Association
• 2010-13 Certified Public Accountant, Samil PriceWaterhouseCoopers (International Tax / Global Services)

• 2022 Duke University School of Law, LL.M.
• 2019 Korea University Graduate School of Law, (Ph.D. in Law, Certificate of Completion)
• 2016 Korea University School of Law, J.D.
• 2011 Korea University, B.A. in Business Administration

• Represented domestic companies, and their shareholders and officers in litigation seeking cancellation of the disposition to impose corporate income tax, income tax, value-added tax, acquisition tax, inheritance tax and gift tax, etc.
• Represented multinational companies and domestic conglomerates in criminal litigation involving tax evasion, etc.
• Represented trust companies in civil and criminal litigations seeking cancellation of the disposition to impose corporate income tax
• Represented a domestic conglomerate in litigation to seek cancellation of the disposition to impose corporate income tax in relation to denial of unfair transaction and calculation regarding royalties for use of trademarks by affiliates
• Represented a multinational tobacco company in litigation seeking cancellation of the disposition to impose corporate income tax, tobacco consumption tax and individual consumption tax
• Handled tax audit of blockchain-related companies and cryptocurrency exchanges
• Advised a multinational biotechnology company on corporate tax audit, request for correction of withholding tax and international taxation, etc.
• Handled litigation seeking cancellation of the disposition to impose gift tax in relation to the transfer of submarine mining rights
• Handled litigation seeking cancellation of the disposition to impose gift tax in relation to bequeath of preemptive rights to the largest shareholder
• Represented an urban improvement project association in litigation seeking cancellation of the disposition to impose acquisition tax in relation to infrastructure the use of which is rescinded
• Advised a developer of a construction project on corporate income tax on bad debts
• Advised multinational corporations on the impact and response of OECD Pillars
• Advised overseas investment companies on outbound tax such as M&A, tax planning, etc
• Advised on U.S.- invested companies on legislation and Tax Credit

• YIN Award, International Fiscal Association Korea (2019)

[Books]

• Tax Practice Study II - Yoon & Yang LLC (Co-Author, 2018)
• Criminal Law on Foreign Exchange, Korea Customs and Trade Development Association (Co-Author, 2017)

[Academic Papers]

• South Korea: Trend and Developments, Tax Controversy, Chambers Global Practice Guides, Chambers and Partners (Co-author, 2024)
• Review on the 2020 Supreme Court’s Decisions Related to the Value-Added Tax Act and Customs Act, Vol. 27, no. 1, Seoul Tax Law Review, Tax Law Association (2021)
• Issues from the Decrease in Executable Properties and Tax Evasion Using Trusts - Focusing on the Value Added Taxes in Real Estate Trusts -, Vol. 26, no. 3, Seoul Tax Law Review, Tax Law Association (2020)
• Restitution in Integrum through the Contract Rescission & Acquisition Tax, Vol. 323, CPA Monthly (2020)
• Commentary of Tax Cases, KICPA Press (Co-Author, 2020)
• Study on Disposal of Income and Withholding Tax on Outflow of Income by Transfer Pricing Taxation, Vol. 35-3, Journal of IFA, International Fiscal Association Korea Press (2019)
• Beneficial Ownership under the Tax Treaty, Tax Practical Research, vol. 2, Yoon & Yang Tax Group (2017)
• The Scope of Related Parties in Korean Tax Law and Study of Systematic Reform, vol.14, Korea University Law Review (2013)