Partner
Ok Hyun MA
Corporate
Expertise
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Ok Hyun Ma is a tax law expert with seventeen years of experience serving as a judge in various courts, including the Gwangju District Court (as Senior Judge at the tax division), the Supreme Court (as a Research Judge), the Seoul High Court, the Seoul Northern District Court, the Seoul Administrative Court, the Suwon District Court, and the Gwangju District Court. Mr. Ma's practice at Lee & Ko is primarily focused on tax litigation, securities litigation, tax consulting and civil litigation involving accounting and tax issues.
Education
| 2007-2008 | University of Denver (Training Session) |
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| 1999 | Judicial Research & Training Institute, Supreme Court of Korea |
| 1992 | Yonsei University - LL.B |
Work Experience
| 2016-Present | Lee & Ko |
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| 2017-Present | Vice Chairman of Tax Law Association |
| 2017 | Legal Advisor of Seoul Regional Tax Office |
| 2015-2016 | Judge, Seoul High Court |
| 2014-2015 | Senior Judge, Gwangju District Court |
| 2012-2014 | Research Judge, Supreme Court (Tax) |
| 2011-2012 | Judge, Seoul High Court |
| 2007-2011 | Judge, Seoul Northern District Court: |
| 2005-2007 | Judge, Seoul Administrative Court (Tax) |
| 2002-2005 | Judge, Suwon District Court: |
| 1999-2002 | Judge, Gwangju District Court |
Languages
| Korean and English |
Awards and Recognitions
| 2023 | Recognized as a 'Litigation Star' by Benchmark Litigation Asia-Pacific 2023 (Tax) |
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Publications / Presentations / ETC
- Published comment on meaning of 'fraud or other unlawful means' in the Punishment of Tax Evaders Act (Gwangju District Court Trial Practice Study, 2015)
- Uncollectible and Ex-post Facto Requests for Reassessment (University of Seoul, Tax and Law No.7, 2014)
- Published comment on whether the recovery amount of reserves for small and medium business investments should be included in net profit and loss for each business year for the purpose of calculating n
- Published comment on the applicable scope of 'service provided by massager prescribed under the Medical Services Act' that are subject to the exemption under the VAT Act (Commentary on Supreme Court C
- Published comment on officially assessed individual land price that is applicable to 'the standard market price at the time when the land is incorporated in a residential area or designated as a reser
- Published comment on effective date of additional tax for unfaithful payment imposed due to non-fulfillment of income tax obligation caused by alteration of income amount notice (Trial Materials No.11
- Study on supporting immature children and elderly parents (Suwon District Court Trial Practice Study No.3, 2006)
- Published comment on legal nature of contract (performance) deposit (Gwangju District Court Trial Practice Study, 1999)
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