Partner
Sung Hyun RYU
Tax Litigation
Expertise
Recently reviewed Professionals
Sung Hyun Ryu joined Lee & Ko in 2012 and has been working as a tax partner based on his work experience and knowledge gained from his years at the National Tax Service as a deputy director. While at the National Tax Service, he not only handled tax litigations but also served as a member of the Taxation Dispute Review and Council Committee as well as the Joint Review Working-level Committee where he specialized in tax appeal matters such as claims for judgment on propriety before tax, objections, claims for review and claims for trial.
Education
| 2018 | Duke University School of Law - LL.M |
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| 2006 | Seoul National University Graduate School of Law |
| 2004 | Judicial Research and Training Institute, Supreme Court of Korea |
| 2002 | Seoul National University College of Law (B.A.) |
Work Experience
| 2012-Present | Lee & Ko |
|---|---|
| 2023- | a member of the KOSDAQ Listing Review Committee at the Korea Exchange |
| 2022- | Legal Advisor, e-KBS |
| 2022- | Member of evaluation committee on virtual assets, Hankyung TV |
| 2022- | Advisory Member of disciplinary committee, Korea Customs Service |
| 2021-2022 | Senior Advisor, Seoul Regional National Tax Service |
| 2020-2021 | Advisory Member of the National Assembly Research Service (NARS) |
| 2019- | Commentator of Tax Cases, Daily NTN |
| 2019- | Director of the International Fiscal Association (IFA) |
| 2016-2017 | Commentator of Tax Cases, Law Times |
| 2015- | Director of the Finance &Tax Forum |
| 2015-2019 | Member of the Legislative Enactment Support Committee |
| 2015 | Advisory Member, Financial Services Commission |
| 2014- | Member of the Tax Committee, Korean Bar Association |
| 2014-2015 | Senior Advisor, Seoul Regional National Tax Service |
| 2013-2015 | Member of the Taxpayer Protection Committee, Gangnam Tax Office |
| 2009-2012 | Deputy Director, Seoul Regional National Tax Service |
| 2007-2009 | Hwang Mok Park |
| 2006-2007 | Military Judicial Officer, Suwon District Prosecutor's Office |
| 2004-2006 | Public Judicial Officer, Litigation |
Languages
| Korean and English |
Awards and Recognitions
| 2023 | Next Generation Partners in the practice area of tax by Legal 500 Asia-Pacific |
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| 2022 | Next Generation Partners in the practice area of tax by Legal 500 Asia-Pacific |
| 2021 | Next Generation Partners in the practice area of tax by Legal 500 Asia-Pacific |
| 2020 | Next Generation Lawyers in the practice area of tax by Legal 500 Asia-Pacific |
| 2019 | Next Generation Lawyers in the practice area of tax by Legal 500 Asia-Pacific |
| 2011 | Commendation from the head of National Tax Service in recognition of excellent performance |
Publications / Presentations / ETC
- 'The Truth About Taxation the National Tax Services Does Not Tell You' (Sung Hyun Ryu, Leaders book Publications, 2012)
- 'Gift Tax Issues and Issuance of New Stock During Debtor Rehabilitation 2011', Rehabilitation Law, Serial Number 4.
- 'Infringement on Trade Secrets' (The Korea Herald, December 26, 2007)
- 'U.N. Convention Facilitates International Trade' (The Korea Herald, March 19, 2008)
- 'A 'Penalty Bomb' for Improper Year-End Tax Settlement' (The Daily Focus, January 17, 2012)
- 'Taxation of Earned Income and Other Income' (The Daily Focus, January 19, 2012)
- 'Can the Unemployed Receive Tax Refund?' (The Daily Focus, January 26, 2012)
- 'Gift Tax for Borrowed Money from Father to Purchase a House?' (The Daily Focus, January 27, 2012)
- 'Reporting of Foreign Accounts Necessary In Order to Avoid Penalty Bomb' (The Kyunghyang Newspaper, June 12, 2012.)
- Offshore tax evasion and FATCA (Law Times, November 7, 2013)
- Whether partnership can be treated as a foreign entity under tax laws (Tax case commentary, Law Times, November 21, 2013)
- Embezzlement of the CEO and tax treatment (Korean Bar Newspaper, September 28, 2014)
- Foreign entity and issues in applying tax treaties (Korean Bar Newspaper, September 29, 2014)
- Withholding issues arising in payment of consideration for foreign registered patents (Korean Bar Newspaper, December 29, 2015)
- Law firm received tax bombs (Law Times, November 18, 2016)
- Korean Tax Law Adopts New Simplified Transfer Pricing Rules relating to Low Value-adding Intra-group Services (Legal 500, 2020)
Related news
Awards Ranking
'Legal 500 Asia Pacific 2024' ranks Lee & Ko in the top tier in 15 practice areas 2024.01.18Press & Releases
[NTN Daily] [Court Decision Analysis] Gift tax may also be levied on indirect profits obtained by shareholders of the corporation that implemented the business 2023.09.15