Senior Foreign Attorney
金廷弘
International Tax
金廷弘律师作曾在企划财政部（税制室）、大法院（税务组裁判研究官）及国际机构（OECD大韩民国政策中心）等多个行政机构任职多年，在国际税务、关税等税务领域经验丰富。金廷弘律师于2021年加入韩国广场律师事务所以来，主要负责赴韩投资及境外投资等跨境交易中有关韩国税法、税务条约、转让定价及关税咨询等业务。
Work Experience
| 2021-至今 | 韩国广场律师事务所（Lee&Ko） |
|---|---|
| 2021 | OECD大韩民国政策中心税务政策本部长（派遣） |
| 2020-2021 | 统一部国立统一教育院（派遣） |
| 2018-2020 | 企划财政部国际税务制度课长 |
| 2016-2017 | 大法院裁判研究官（税务组专家） |
| 2014-2016 | 企划财政部FTA关税履行课长、关税协助课长 |
| 2012-2014 | OECD大韩民国政策中心税务政策本部副本部长（派遣） |
| 2011-2012 | 企划财政部国际税务制度科国际税务制度总监 |
| 2008-2011 | 企划财政部国际税务协助科税务条约总监 |
| 2008 | 企划财政部多边关税协助科多边关税业务总监 |
| 2005-2008 | 驻OECD大韩民国代表部（巴黎）二等、一等书记官 |
| 2004-2005 | 外交通商部北美通商科对美通商业务 |
| 2002-2004 | 外交通商部欧洲通商科对欧盟通商业务 |
| 2001-2002 | 外交通商部中东科中东地区主管 |
| 1997-1999 | 外交通商部条约科税务条约等条约签署主管 |
Admissions
| 2020 | Certified Tax Accountant, Korea |
|---|---|
| 2017 | Licensed Administrative Agent, Korea |
| 2001 | Admitted to bar, New York |
Languages
| 韩文、英文 |
Awards and Recognitions
| 2023 | Academic Award by Korea Association of Certified Public Tax Accountants |
|---|---|
| 2022 | IFA Korea Article Award |
| 2018 | Grand Prix for Customs Valuation Case Analysis Competition by Korea Customs Service |
| 2016 | Young Scholar Award by Korea Tax Law Association |
| 2006 | Prime Minister's Award |
Publications / Presentations / ETC
- International Tax Law(Co-authored with Prof. Changhee Lee and Ji-hyun Yoon, 2023, 3rd Ed.)
- Recent Developments and Implications of Post-BEPS EU Direct Tax Law(2023, Journal of Tax and Accounting)
- A Study of the Legal Nature and Improvement of General Case Mutual Agreements under Tax Treaties (2021, Journal of IFA Korea)
- A Study on the Tax Treaty Application to Domestic Investment Income Derived by Luxembourg SICAVs (2020, Seoul Tax Law Review)
- Revisiting the Entity Classification of Cayman Exempted Limited Partnerships and its Tax Law Implications (2020, Journal of IFA Korea)
- A Study on the Claim of Reassessment by Withheld Foreign Taxpayers under National Tax Basic Act Article 45 bis (2020, Certified Tax Accountant Quarterly)
- Customs Valuation Issues of Services Fees Related to Sportswear Imports (2018, Compilation of Customs Valuation Case Commentaries)
- A Study on Repeal of Article 28 of Adjustment of International Taxes Act (2018, Certified Tax Accountant Quarterly)
- A Study on Permanent Establishment Issue with respect to Private Equity Fund (2018, Tax and Accounting Review)
- The Multilateral Convention to Implement Anti-BEPS Tax Treaty Measures and its International Tax Implications (2018, Journal of IFA Korea)
- Customs Valuation Treatment of International Marketing Fee of Multinational Enterprises and its BEPS Implications: Focusing on the Adidas Case of the Supreme Court of Korea (2018, Journal of Korean La
- Customs Valuation Treatment of International Marketing Fee Related to Imported Goods (2017, Journal of IFA Korea)
- IFA (International Fiscal Association) Cahiers 2017 - Vol. 102 A: 'Assessing BEPS: Origins, Standards, and Responses' (Korea Branch Report, Co-author)(2017)
- Substantive Owner of Dividends under Korea-U.K. Tax Treaty (2016, Commentaries on Supreme Court Decisions)
- Taxing Jurisdiction of Capital Gains on Shares of Real Property Companies under Korea-U.S. Tax Treaty (2016, Commentaries on Supreme Court Decisions)
- Income Characterization of Penalty Charges for Late Payment for Debt Claims under Korea-U.S. Tax Treaty (2016, Commentaries on Supreme Court Decisions)
- A New Age of Multilateralism in International Taxation (2015, Seoul Tax Law Review)
- Taxation of Entertainers and Sportspersons under Tax Treaties (2015, Journal of IFA Korea)
- A Study on Non-discrimination in Taxation under International Law (2014, Seoul National University Doctoral Thesis)
- The OECD Initiative to Counter Tax Avoidance after the Global Financial Crisis (2013, Tax and Law)
- A Study on the Interface between International Tax Disputes and Investor-State Arbitration (2012, Korean Journal of International Economic Law)
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