[International Tax]

• Advised a French energy company on Korean VAT treatment of domestic business operations and successfully obtained an advance tax ruling

• Advised a Swiss blockchain company on the conversion of its Korean branch into a subsidiary

• Advised Korean securities firms and foreign funds (Singapore, UK) on corporate income tax and VAT issues

• Assisted Hong Kong and other foreign entities with Korean tax filings, including corporate tax and securities transaction tax

• Successfully represented multiple global companies in litigation involving unregistered patent royalty taxation in Korea

[General Tax Advise]

• Advised major Korean telecommunications, retail, and real estate development companies on tax issues relating to joint operating organizations

• Advised Korean construction, retail, and securities companies on executive compensation, performance-based incentives, and retirement benefits

• Conducted tax diagnostics and obtained advance rulings for a securities company regarding CFC deemed dividend issues, resulting in successful tax refund claims

• Advised on intercompany transactions within corporate groups

• Advised on tax aspects of corporate formations, mergers, and spin-offs

[Real Estate and Infrastructure]

• Advised a Singapore-based fund on tax-efficient real estate investment structures using Korean PFVs

• Conducted tax due diligence for real estate acquisitions

• Advised on VAT registration and compliance in connection with PFV establishments

• Advised on tax and accounting issues relating to real estate investments and exits, including corporate tax, VAT, local taxes, and consolidated accounting matters

• Represented PFVs and real estate funds in tax litigation involving corporate income tax deductions, VAT exemptions, and acquisition tax assessments

[Tax Controversy]

• Represented Seoul Housing and Urban Development Corporation and Seoul in a VAT litigation resulting in reversal and remand by the Supreme Court

• Represented the controlling family of Korean conglomerate in inheritance and gift tax litigation, achieving a favorable judgment

• Represented a global IT Company in corporate income tax litigation, prevailing against the tax authority

• Represented major Korean construction company in corporate income tax litigation, prevailing against the tax authority

• Represented 12 Korean securities corporations in litigation involving withholding tax liabilities

[Inheritance and Gift Tax]

• Advised and represented Korean pharmaceutical and manufacturing companies in business succession planning and related litigation

• Advised on and defended against related-party transaction (tunneling) tax issues

• Represented a controlling family of a materials company in gift tax audits and appeals involving deemed gifts to specified corporations

• Successfully represented high-net-worth individuals in inheritance tax litigation arising from estate division disputes

• Represented clients in gift tax disputes involving IPOs, new share issuances, stock options, and equity transfers

[Tax Audit]

• Represented a U.S.-based venture capital firm in a Korean tax audit

• Represented major Korean telecommunications and construction companies in comprehensive tax investigations

• Represented a mid-sized Korean chemical company in a corporate tax audit

• International Tax Case Law Studies (Co-author, Pak Young Sa, 2024)
• Country Report on “Good Faith in Domestic and International Tax Law”, IFA Cahiers, Vol. 107 (IFA Cancun Congress 2023)
• Korean Foreign Investment Rules Seek to Clarify Beneficial Ownership (Tax Note International, 2023)
• European Vat Law (Korean translation, co-translator, Pak Young Sa, 2021)