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Recently reviewed Professionals
Yeonho Chang is a tax partner in the Tax Practice Group of Lee & Ko. He is a Certified Public Accountant (Korea and US) and International Tax Specialist. Before joining Lee & Ko in 2013, he worked for PricewaterhouseCoopers ("PwC") Korea for more than fourteen years including two years of practice with the financial service tax service group at the Boston office of PwC.

Mr. Chang has extensive experience in the international and financial service tax area and has advised both Korean and multinational companies, on tax compliance, due diligence, tax planning for Inbound/outbound investment, M&A, restructuring and pre-tax audit review, tax audit defense, tax appeal and tax ruling. He has also provided assistance on various tax consulting and tax audit matters for major multinational financial institutions operating in Korea. In addition, Mr. Chang is a leading tax expert for advising Korean companies on their overseas expansions and foreign investments.

Mr. Chang received his B.A. in business administration from the Sogang University. He completed his graduate study in taxation at the University of Seoul. He is a member of the Korean Institute of Certified Public Accountants, the Korean Association of Certified Tax Accountants and American Institute of Certified Public Accountants.

In addition, Mr. Chang provides tax advisory services related to Qualified Intermediary (QI), Foreign Account Tax Compliance Act (FATCA) under the US tax code as well as OECD Common Reporting Standard (CRS) services.
Representative Cases
Advised Korea Securities Depository and multiple other financial institutions investing in foreign financial instruments on domestic / foreign withholding tax issues and assisted them with tax refund claims / tax compliance under Qualified Intermediary Agreement
Provided tax advice and assistance with tax investigations to Korea Life Insurance Association, General Insurance Association of Korea, and several other domestic and foreign insurance companies
Advised domestic securities companies and asset management companies on general tax issues and investment structures related to their overseas financial investments.
Advised on tax issues related to changes in investment structures between domestic group companies and financial companies - H Group, S Telecom, H Financial Group, S Financial Group, C Financial Group
Advised on family business inheritance tax and assisted Korean headquarters with tax management in overseas subsidiaries.
Advised domestic and foreign companies on stock valuation and stock transfer issues under the Inheritance and Gift Tax Law and the Income Tax Law.
Advised General Insurance Association of Korea and major insurers on tax advisory services and tax amendment services related to the implemenation of IFRS 17
Provided tax advice and assistance with tax investigations to domestic and foreign financial institutions - Korea Federation of Banks, Korean branch of L foreign bank, and etc.
Advised major financial institutions in Korea on OECD Common Reporting Standards (CRS) and Foreign Account Tax Compliance Act (FATCA)
Provided tax advisory service related to acquisition tax under the Local Tax Laws - including appeal for cancellation of heavy acquisition tax, tax ruling service related to the clean room acquisition
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Education
2012 University of Seoul- M.A. in Tax
2008 U.S. C.P.A. Examination passed (in New Hampshire)
1999 C.P.A. Examination passed
1999 Sogang University -B.A. in Business Administration
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Work Experience
2013-Present Lee & Ko
2017-Present US Licensed CPA (New Hampshire)
2019-Present Adjunct professor for Financial Industry Investigation Specialist Program at the National Tax Services Officials Training Institute
2011-2012 External tax advisor of KOTRA
1999-2013 Samil PwC
2006-2008 PwC US Boston Office
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Admissions
2001 Member of Korean C.P.A.
2017 US Licensed CPA (New Hampshire) 2017
2001 Member of Certified Tax Accountant
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Languages
Korean and English
Awards and Recognitions
2024 Korean Academic Society of Taxation Best Paper Award
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Publications / Presentations / ETC
Suggestions for improving withholding on investments in Korean listed securities by foreign retail investors using qualified financial institutions -With focusing on the introduction of the U.S. Qualified Intermediary (QI) regime-, Korean Journal of Taxation Research (June, 2023)
Issues of the deposit insurance system in Korea for insurers and suggestions for the improvements, Korean Insurance Academic Society , Winter Academy Seminar (February, 2019)
Issues of the deposit insurance system in Korea for insurers and suggestions for the improvements , General Insurance Association, General Insurance Journal (January, 2019)
Suggestions for Tax Law Amendment with Application of IFRS 17, Korean Journal of Taxation Research (2018)
Effect to Korean general insurers against adoption of CRS, General Insurance Association, General Insurance Journal (March, 2016)
External lecturer for practical training relating to insurance and taxation (hosted by NTS investigation department)
Review of Variable account of the Life Insurance Companies -Life Insurance Association, Life Insurance Journal (October, 2015)
Review of Separate Account of the Life Insurance Companies Comparing with Investment Trust-, Korean Journal of Taxation Research (June, 2015)
Preparations of Korean general insurance business for IFRS adoption and tax reform of technical reserves and equalization reserves, Korean Accounting Association, Korean Accounting Journal (2011)
Review of the 2011 tax amendments related to the adoption of insurance contact under K-IFRS and tax implication study on the phase 2, General Insurance Association, General Insurance Journal (April, 2011)
Effect of K-IFRS adoption on changes of accumulation ratio for equalization reserves, General Insurance Association, General Insurance Journal (October, 2012)
Strategic Approach of Korean general insurers against adoption of FATCA, General Insurance Association, General Insurance Journal (May, 2013)
Tax reforms affecting insurers: K-IFRS implementation and recent proposed 2011 tax amendments, Asia Pacific Insurance Tax News (Nov,2011)
Tax implications in relation to changes in investment structure, Asia Pacific Insurance Tax Publication 2012, (Oct,2012)
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