YOON&YANG

• 2023-present Yoon & Yang LLC
• 2022-23 Head of Investigation Team 1, NTS Seoul Regional Office
• 2020-21 Head of Investigation Team 1, NTS Busan Regional Office
• 2014-19 Litigation Affairs Bureau, NTS Seoul Regional Office
• 2014 In-house counsel, Samsung Electronics Co., Ltd.
• 2006-07 CPA, Samil PricewaterhouseCoopers

• 2014 Hanyang University School of Law, J.D.
• 2007 Korea University, B.A. in Business Administration

[Tax Advisory Service]

• Advised on whether rejection of unfair act and calculation is applicable and gift tax (for provision of business opportunities) should be imposed in a case where a company owner acquires part of shares in the course of acquisition of another company
• Advised on whether an occupational breach of trust is established on the ground of payment of excessive incentives and failure to recover the overpaid amount
• Advised on exemption from VAT on provision of news information, etc. by a news agency to a portal company
• Advised on whether discount for employees constitutes earned income
• Advised on adjustment of jurisdiction for a tax audit based on the place of effective management
• Advised on rejection of unfair act and calculation is applicable to failure of receive royalties for an unregistered trademark
• Advised on the scope of persons obligated to file a report of foreign accounts
• Advised on whether deletion of an internal system in the process of tax audit constitutes an offense of incineration or destruction of books or an offense of tax evasion
• Advised on taxation of transfer price in relation to the cost of dispatching employees to an overseas subsidiary

[Tax Litigation]

• Handled tax trial for revocation of disposition to impose corporate income tax in relation to legal fees borne by a company to defend the owner’s offense of tax evasion
• Handled litigation for revocation of disposition to impose general income tax in relation to specific foreign corporations’ retained earnings deemed dividends under the Adjustment of International Taxes Act
• Handled litigation for revocation of disposition to impose corporate income tax on a foreign company on the assumption that its place of effective management is Korea
• Handled litigation for revocation of disposition to impose general income tax on a foreign company based on the secondary tax obligation in relation to the amount of tax not paid by a Korean resident
• Handled litigation for revocation of disposition to impose general income tax on a representative in relation to lending of names by directors of network hospitals
• Handled litigation for revocation of disposition to impose additional taxes for unfair non-filing in relation to deemed donation upon title trust
• Handled litigation for revocation of disposition to imposed corporate income tax in relation to taxation on payment of incentives based on the standards of an overseas parent company and taxation of transfer price
• Handled litigation for revocation of disposition to impose stock exchange tax in relation to transfer of shares conducted as part of joint management by creditor financial institutions
• Handled litigation for revocation of disposition to impose corporate income tax in relation to non-inclusion of expenses spend overseas (entertainment expenses / incidental sales expenses) by a general trading company in deductible expenses
• Handled litigation for revocation of disposition to impose corporate income tax based on the ex post facto reason for request of correction, i.e., substantial bankruptcy of purchaser

• Commendation from the Commissioner, Meritorious Work, National Tax Service (2023)
• Award form Minister, Meritorious Service in Litigation, Ministry of Justice (2019)