Partner
趙佖濟
International Tax
趙律师2017年加入韩国广场律师事务所，主要从事税务诉讼、税务审判、税务一般咨询及税务应对结构的建立等业务。
主要业绩
- 非上市公司低价出售赠与税取消诉讼
- 外国企业使用所得相关企业所得税变更处分取消诉讼
- 在开发团体增值税相关诉讼
- 综合医院取得税处分取消诉讼
- 公司分立时企业所得税处分取消诉讼
- 学校法人地方税减免相关税务审判请求案件
- 综合购物广场投资相关税务应对结构的建立
- 房地产投资信托项目用地的取得相关税务咨询
- 劳动者教育训练费相关税务咨询
- 虚拟货币ICO相关税务咨询
学历
| 2023 | New York University – LLM, International Tax |
|---|---|
| 2019 | 首尔大学法学博士（税务） |
| 2014 | 高立大学法学硕士 |
| 2011 | 高立大学法学学士 |
经历
| 2024-至今 | 韩国广场律师事务所（Lee&Ko） |
|---|---|
| 2023-2024 | Ernst & Young U.S. LLP – ITTS - Global Tax Desk (New York) |
| 2017-2023 | 韩国广场律师事务所（Lee&Ko） |
| 2014-2017 | 公益法务官 |
语言
| 韩文、英文 |
著作/发表
- Korea’s Royalty Tax Dispute With U.S. Companies May Persist Despite New Precedent (Tax Notes International, Dec 8, 2025)
- Country report on subject 1 of IFA Lisbon Congress 2025 – “Residence for Corporate Income Tax Purposes" (IFA Cahiers, Vol. 109, Aug 25, 2025)
- Strengthening Tax Compliance in Korea: The Nonperformance Penalty (Tax Notes International, Volume 119, Aug 11, 2025)
- Country report on subject 2 of IFA Cancun Congress 2023 – “Good Faith in Domestic and International Tax Law” (IFA Cahiers, Volume 107, August 15, 2023)
- Country report on subject 1 of IFA Berlin Congress 2022 - “Group Approach and Separate Entity Approach in Domestic and International Tax Law” (IFA Cahiers, Volume 106, June 16, 2022)
- Korea’s Ongoing Royalties Tax Dispute With U.S. Tech Companies (Tax Notes International, Volume 106, June 13, 2022)
- Pillar One: Overview and Issues (Journal of IFA Korea, June 1, 2022)
- Review of the Supreme Court Decisions on Value-Added Tax in 2021 (Seoul Tax Law Review, April 1, 2022)
- Korean translation of “Textbook on EU VAT” by Eleonor Kristoffersson and Pernilla Rendahl (Law Library of Seoul National University School of Law, February 28, 2021)
- Methods for determining the place of service provision to resident businesses by non-resident suppliers under Korean law (International Tax Research, November 1, 2020)
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简报
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