Tax Appeal

• Won litigation for the imposition of corporate tax of 37 billion in relation to L-Electronics overseas payment guarantee commission

• Won litigation for cancellation of the disposition of corporate tax worth KRW 22.5 billion related to Company I's software usage fee

• Won litigation for the cancellation of corporate tax of KRW 12.5 billion related to zero tax rate of L- trading company's purchase confirmation letter

• Won litigation for cancellation of the disposition of corporate tax of 4.7 billion won in relation to illegal expenses under the Insurance Business Act of Company E

• Won lawsuit for cancellation of KRW 3.2 billion worth value-added tax of D sugar manufacturing company on eatery supply tax invoice

• Won lawsuit for cancellation of KRW 2.2 billion for the disposition in gift tax related to the sale of property contributed by W Foundation

• Won lawsuit against the imposition of KRW 1.2 billion in corporate tax related to the capital expenditure of S company

• Won litigation for cancellation of the disposition of gift tax of KRW 12.7 billion in relation to the acquisition of shares of 3 public interest corporations including the M Foundation

• Won lawsuit in the first trial to cancel the disposition of acquisition tax of KRW 3.5 billion in relation to the sale of rental housing by H E&C

• Won litigation in the first trial for cancellation of the corporation tax worth KRW 1.4 billion in relation to company D's investment conversion and debt-free profit

• Won lawsuit for tax adjudication request to cancel a disposition of KRW 7.9 billion of corporate tax related to Company I's software usage fee

• Won lawsuit for tax adjudication request to cancel a disposition of KRW 7.4 billion of acquisition tax in relation to the overlapping maintenance infrastructure of the D Union

• Won lawsuit to cancel the disposition of gift tax imposition of KRW 1.2 billion in relation to the pre-taxation review for the acquisition of stocks in the public interest corporation M Museum of Art

Tax investigation and investigation response

• Responded to tax investigation related to corporate tax for K Holdings Qualified Spin-off

• Responded to Tax Audit and Tax Offense Investigation Response for 5 Companies Including D Company

• Responded to Tax Offense Investigation, Police and Prosecution Inquiry, Criminal Litigation Response for Company H

• Responded to police and prosecution investigations in violation of the Tax Offenders Punishment Act for Company M

• Responded to Criminal Litigation for Company S

Advisory work

• Establishment and Consultation of Corporate Tax Strategies for Business Operations (Merger of Affiliated Companies / Establishment of Global Distribution Platforms / Venture Capital Investments and Establishments / Data Integration between Companies / Overseas Business Transfers and Employee Dispatch / Subsidiary Divestment and Business Restructuring / Capital Surplus Transfer and Dividend Agenda / Convertible Bonds and New Share Issuance / Special Business Preparation Funds / Third-Party Allotment Paid-In Capital Increase / Debt-to-Equity Conversion / Illegal Expenses / Calculation of Various Unfair Practices, etc.)

• Inheritance and Gift Tax Strategy Establishment and Consultation (Business Succession and Inheritance / Participation in Public Corporation Stocks and Post-Management Obligations, etc.)

• Value-Added Tax Law Strategy Establishment and Consultation (Incorrect Tax Invoices / Agency Payment of Value-Added Tax for Overseas Payment Agencies / Tax-Exempt Financial Services / Obligation to Issue Amended Tax Invoices, etc.)

• Income Tax Law Application and Interpretation-Related Tax Consultation (Stock Exchange between Related Parties / Stock Granting through Stock Grants / Withholding Tax Obligations / Notification of Changes in Income, etc.)

• Tax Consultation related to National Tax Collection Law Application and Interpretation

• Tax Consultation related to Local Tax Law Application and Interpretation (Reduction of Acquisition Tax for Foreign-Invested Companies / Reduction of Acquisition Tax for Knowledge Industry Centers of Consignors / Property Tax Reduction when Importing Aircraft, etc.)

• Tax Consultation related to Special Tax Limitation Law and Local Tax Limitation Law Application and Interpretation (Income Deduction for Project Finance Investment Companies / Income Deduction for Venture Capital Investments / Reduced Value-Added Tax for Charitable Contributions)

• Overall responsibility for legislative affairs for Pillar1

• Handling of over 500 advisory cases and more.

• Assessment of the Current Taxation System and Legislative Improvement Proposals on Treasury Stock Acquisition and Disposal (2023. 11. 30., Seoul Tax Law Review Vol.29-3)
• Understanding American Private Law (co-author, 2023. 3. 30., PAKYOUNGSA)
• Classification criteria for the cost of the introduction of software (2021. 4, The Law Times)
• Criteria for the Distinction of whether the cost of the introduction of software is the introduction of 'technology and know-how' or the simple importation of 'commodity' (2020. 11., International tax studies)
• A Case Study on Teleological Expansion of the Claim of Reassessment by later reasons (2017. 8., master thesis)
• Discussion about whether the uncollectible is subject to the claim of reassessment by later reasons (2016. 10., National tax vol. 596)
• Issues between customs and national taxes in terms of transfer price (2016. 5., National tax vol. 591)
• Whether the tax investigation has the character of administrative disposition (2016. 4., National tax vol. 590)
• The presenter of the Second Agenda, at the Special Litigation Practice Research Committee of the Supreme Court (270th Session), November 2023
• Assessment on inherited properties in the event that there is significant reason to doubt recoverability of monetary account receivables (2016. 1., National tax vol. 587)
• On February 23, 2024, attended as a panelist in Session 1 of the International Fiscal Association YIN KOREA Winter Seminar
• On November 13, 2021, participated as a panelist in the Korean Academic Society of Taxation Fall Academic Presentation Conference
• Webinar presentation on “Family Business Succession Tax Issue” hosted by Lee & Ko, July 2021
• Presenter at YIN(Young IFA Network Korea) Winter Seminar, January 2021