YOON&YANG

Seung Soon Lim Of Counsel

TEL 82 2 6003 7124
FAX 82 2 6003 7017
E-MAIL sslim@hwawoo.com

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.

Experience

2003-present Yoon & Yang LLC
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

Education

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.

Representative Matters

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

Awards

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
National Leader, Corporate Tax, Who’s Who Legal Korea (2020-2023)
Korea’s Top 100 Lawyers, Asia Business Law Journal (2021-2023)
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)

Publications

[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)