본문
イム・スンスン
顧問弁護士
- TEL 82 2 6003 7124
- FAX 82 2 6003 7017
- E-MAIL sslim@hwawoo.com
Biography
Seung Soon Lim is an of counsel at Yoon & Yang LLC, and his main practice area is tax.
After completing the 9th Class of the Judicial Training & Research Institute, he served as a judge and senior judge at various court levels before retiring from public service as the senior judge of the Seoul Administrative Court. He has served in various positions including non-permanent judge of the Tax Tribunal, member of the Administrative Appeals Commission under the Prime Minister, member of the Inspection Commission on Propriety Pre-taxation of the National Tax Service, senior legal advisor for the NTS Seoul Regional Office, and member of the Review Committee for National Tax Appeal of the Ministry of Economy & Finance. Mr. Lee is currently a member of the Statutory Interpretation and Deliberation Committee of the Ministry of Government Legislation. He was selected as a leading corporate tax attorney in Korea by Who’s Who Legal in 2013, and also authored the must-read volume on tax law.
After completing the 9th Class of the Judicial Training & Research Institute, he served as a judge and senior judge at various court levels before retiring from public service as the senior judge of the Seoul Administrative Court. He has served in various positions including non-permanent judge of the Tax Tribunal, member of the Administrative Appeals Commission under the Prime Minister, member of the Inspection Commission on Propriety Pre-taxation of the National Tax Service, senior legal advisor for the NTS Seoul Regional Office, and member of the Review Committee for National Tax Appeal of the Ministry of Economy & Finance. Mr. Lee is currently a member of the Statutory Interpretation and Deliberation Committee of the Ministry of Government Legislation. He was selected as a leading corporate tax attorney in Korea by Who’s Who Legal in 2013, and also authored the must-read volume on tax law.
経歴
- 2003-present Yoon & Yang LLC
- 2024-present Member, Policy Advisory Committee, Tax Tribunal
- 2021-present Director, Yoon & Yang Tax Research Center
- 2021-present Auditor, Munhwa Ilbo (daily newspaper)
- 2014-present Editor of Tax, LAWnB Online Commentary
- 2017-19 Adjunct Professor, Seoul National University School of Law
- 2012-22 People’s Legislative Officer (Interpretation of Laws and Ordinance), Ministry of Government Legislation
- 2011-15 Commissioner, National Tax Regulation Examination Committee, Ministry of Strategy and Finance
- 2011-14 Counselor, Jungbu Regional Tax Office
- 2011-14 Chairperson, Tax Community, Seoul Bar Association
- 2011 Lecturer, Tax Law, Korea University School of Law
- 2010-16 Commissioner, Tax System Committee, Korean Bar Association
- 2010-14 Member, Fund Management Board, National Credit Union Federation of Korea
- 2010-11 Lecturer, Tax Law, Inha University School of Law
- 2009-10 Legal Advisor, Ministry of Strategy and Finance
- 2008-11 Director, Korean Bar Association
- 2007-14 Commissioner, Legal Interpretation Deliberation Committee, Ministry of Legislation
- 2006-08 Legal Advisor, Seoul Regional National Tax Service
- 2005-08 Non-Governmental Commissioner, National Tax Regulation Examination Committee, Ministry of Finance and Economy
- 2005-07 Commissioner, Review Committee for the Legality Before Taxation, National Tax Service
- 2003-08 Lecturer, Tax Law, Seoul National University Graduate School of Law
- 2001-03 Professor, Tax Law, Judicial Research & Training Institute
- 2000-04 Commissioner, National Tax Appeals Bureau, National Tax Service
- 2000-03 Partner, Roh & Yang
- 1999-00 Presiding Judge, Tax Department, Administrative Court
- 1996-99 Professor, Tax Law, Judicial Research & Training Institute
- 1993-96 Presiding Judge, Busan District Court
- 1989-93 Judge, Seoul High Court; Judicial Research Officer, Supreme Court
- 1982-89 Judge, Northern Branch, Seoul Civil District Court, Gangneung Branch, Seoul Family Court
- 1979-82 Public Service Advocate
学歷
- 2002 Kyung Hee University Graduate School, Department of Law, LL.M.
- 1979 Judicial Training & Research Institute
- 1977 Seoul National University College of Law, LL.B.
主要業務事例
- Handled the final appeal seeking revocation of disposition of acquisition tax on real estate funds involving KOFIA and IGIS Asset Management & 21 other asset managers
- Represented KORAIL in the case seeking revocation of disposition of value-added tax related to the proportional division of common input tax amount
- Represented Booyoung in the case seeking revocation of corporate tax disposition (ruling in favor of client)
- Advised CS Wind on revocation of corporate tax disposition
- Represented Korea Midland Power in the case seeking revocation of corporate tax disposition
- Represented Cido Car Carrier Service Ltd. in the case involving the violation of the Act on the Aggravated Punishment of Specific Crimes (tax)
- Represented KT in the case seeking affirmation of nullification of withholding corporate tax disposition
- Represented BMW Financial Service Korea in the case seeking revocation of disposition denying correction
- Represented Jungbu Regional Tax Office in the case seeking revocation of disposition of corporate tax
- Represented Samjeong Keumeun in the case seeking revocation of disposition of value-added tax
- Represented the Head of Namdaemun Tax Office in the case seeking revocation of corporate tax disposition
受賞
- Leading Individual, Tax, Chambers and Partners Asia-Pacific (2015-2024)
- Elite Practitioner (2020-2023/24), Market-Leading Lawyer (2016-2018), Leading Lawyer(2014) , Tax, asialaw
- Korea’s Top 100 Lawyers, Asia Business Law Journal (2021-2024)
- National Leader, Corporate Tax, Who’s Who Legal Korea (2020-2023)
- Korea Tax Law Society 7th Tax Law Culture Award (2022)
- Leading Individual, Tax, Legal500 Asia-Pacific (2018)
- Albert Nelson Marquis Lifetime Achievement Award (2017-19)
寄稿
[Books]
- Tax Law (Revised Edition), co-author, Pakyoungsa, 2022
[Academic Papers]
- Determination of Tax Amount: Correction and Tax Litigation (I-III), Tax Law Study Vol. 23-1, 2, 3 (Saegyeongsa, 2017)
- A New Understanding of Withholding Tax and Income Disposition, Tax Law Study Vol. 25-1 (Saegyeongsa, 2019)
関連ニュース
-
Admitted to bar, Korea (1979)
-
Korean, English and Japanese
