Senior Foreign Attorney
TEL |
+82-2-6386-0773 |
E-MAIL |
junghong.kim@leeko.com |
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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。
Education
2014 |
首尔大学法学博士 |
2000 |
美国乔治华盛顿大学法学硕士 |
1997 |
第31届外务高等考试 |
1995 |
首尔大学公法学学士 |
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 |
Expertise
国际税收 |
权威解释及立法咨询 |
税务审查ㆍ判决 |
关税 |
金融税务 |
Admissions
Certified Tax Accountant, Korea(2020) |
Licensed Administrative Agent, Korea (2017) |
Admitted to bar, New York (2001) |
Languages
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)