YOON&YANG

• 2017-present Yoon & Yang LLC
• 2022-present Citizen Auditor, National Tax Service
• 2022-present Member, Legal Interpretation Deliberation Committee, Ministry of Government Legislation
• 2021-present Member, Compensation Advisory Committee, Korea Real Estate Board
• 2021-present Member, Ohjeong Fund Management Special Committee, Korea Women's Bar Association
• 2020-present Member, Citizen Participation Innovation Committee, Korea Institute of Startup & Entrepreneurship Development
• 2021-23 Tax Legal Advisor, Seoul Regional Tax Office
• 2021-23 Member, Active Administration Committee, Namyangju-si
• 2019-21 Advisor, Litigation Support, Korea Institute of Local Finance
• 2018-20 Member, National Tax Information Disclosure Review Committee, National Tax Service
• 2017-21 Member, National Litigation Appeal Deliberation Committee, Seoul High Public Prosecutors’ Office
• 2014-17 Director, Litigation Bureau, Seoul Regional Tax Office
• 2014 Legal Counsel, Ministry of Safety and Public Administration
• 2014 Member, Tax Development and Examination Committee, Ministry of Strategy and Finance
• 2013-14 L.K.B & Partners LLC
• 2013-14 Member, National Tax Examination Committee, National Tax Service
• 2009-13 Team Head, International Tax Litigation Task Force, Litigation Department I, Seoul Regional Tax Office
• 2006-09 Samil Pricewaterhouse Coopers
• 2005-06 Research Fellow, Institute of Law for Lawyers, Ludwig-Maximilian University of Munich
• 2005 Samil Pricewaterhouse Coopers

• 2021 Seoul National University College of Engineering (Advanced Industrial Strategy Program)
• 2020 Konkuk University Graduate School of Real Estate (CEO Program)
• 2010 Korea University, Graduate School, LL.D Course Completion
• 2005 Judicial Research and Training Institute
• 1999 Korea Advanced Institute of Science and Technology (KAIST), Graduate School of Management, M.S.
• 1994 Ewha Womans University, LL.B.

[Corporate tax and international tax]

• Handled the litigation seeking revocation of disposition denying corporate tax correction under Article 85-2(3) of the Act on Restriction of Special Cases Concerning Taxation
• Handled the litigation seeking revocation of disposition denying corporate tax correction related to recognition of costs for hiring disabled persons
• Handled the litigation seeking revocation of disposition imposing corporate tax amounting to KRW 100 billion as to the issue of a beneficial owner of a German fund (Supreme Court revoked and remanded the case to the lower court in favor of the client)
• Handled the litigation seeking revocation of disposition imposing capital gains tax worth KRW 101.7 billion related to Lone Star Fund’s sale of shares in Star Tower
• Handled the litigation seeking revocation of disposition of corporate tax correction worth KRW 120 billion related to Lone Star Fund’s sale of shares in KEB
• Represented New Bridge Capital in the litigation seeking revocation of disposition imposing corporate tax worth KRW 43 billion related to sale of a bank
• Represented a life insurer in the litigation seeking revocation of disposition denying corporate tax correction worth KRW 33 billion related to the sale of land for non-business purpose
• Handled the litigation seeking revocation of disposition denying corporate tax correction worth KRW 130 billion raised by a heavy industrial company
• Handled the litigation seeking revocation of disposition imposing corporate tax amounting to KRW 130 billion where the issue was the actual place of business of a Hong Kong corporation
• Handled the litigation seeking revocation of disposition imposing corporate tax worth KRW 5.8 billion as per the Tax Treaty on the grounds that the beneficial owner of dividend income paid by a company was a US partnership (second-instance court overruled the first-instance ruling)
• Handled the litigation seeking revocation of disposition imposing corporate tax amounting to KRW 6.6 billion against a company based on the “decision of depreciation scope of book value upon asset succession” under the Corporate Tax Act (Supreme Court revoked and remanded the case in favor of the client)
• Handled the litigation seeking revocation of disposition denying corporate tax correction related to recognition of costs incurred from a company’s exercise of stock options (second-instance court overruled the first-instance ruling in favor of the client)
• Handled the litigation seeking revocation of notice on income change issued to a foreign bank
• Handled the litigation seeking revocation of disposition imposing corporate tax related to tax deductions of a company’s R&D cost
• Advised on issues related to succession of subsequent reflux reserves upon merger, and written inquiries by the NTS

[Inheritance & gift tax and value-added tax]

• Handled the case on on pre-assessment review as to whether value-added tax may be exempted regarding lease of an apartment unit not pre-sold by a project developer (accepted taxpayer’s opinion)
• Handled the litigation seeking revocation of disposition imposing gift tax related to acquisition of BW
• Handled the litigation seeking revocation of disposition imposing gift tax related to transaction with a certain corporation
• Handled the litigation seeking revocation of disposition imposing gift tax worth KRW 80 billion against offsprings via backdoor bequeathment
• Handled the litigation seeking imposition of inheritance tax worth KRW 80 billion on joint inheritees
• Handled various litigations seeking revocation of disposition imposing gift tax on land acquired by a nonprofit company

[Local tax and tax criminal law]

• Handled the case on violation of the Punishment of Tax Offenses Act and imposition of fine due to failure to report overseas financial account
• Advised on whether there is duty to file an overseas financial account and whether falling under a resident, and handled the case seeking correction
• Handled the case seeking correction of corporate and local income tax related to deduction of taxes paid abroad according to the revised Local Tax Act
• Handled the case seeking correction of corporate and local income tax related to tax deductions based on the supplementary provisions under the revised Local Tax Act
• Handled the litigation seeking revocation of disposition imposing residential tax related to scope of profitable business of a school
• Handled various criminal cases on violation of the Act on Aggravated Punishment of Specific Crimes related to fraudulent transactions

• Presidential Award for Good Public Officials

• Tax Story Telling by a Lawyer 2, Yoon & Yang LLC’s Tax Group (Co-author, 2023)
• Online Commentary regarding the Act on Restriction of Special Cases Concerning Taxation, LAWnB (Co-author, 2022)