Senior C.P.A. & Certified Tax Accountant
TEL |
+82-2-772-5933 |
E-MAIL |
jinyoung.lee@leeko.com |
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JinYoung Lee is a partner in the Tax Group of Lee & Ko. Her practice primarily focuses on the areas of international and corporate tax matters, transfer pricing, M&A, and finance. She has extensive experience in conducting tax due diligence reviews and tax audit defense services for various multinational companies and for foreign national individuals. She also has worked with major multinational companies in the areas of tax consulting & tax planning, foreign investment, tax disputes, and advance rulings.
Ms. Lee has been working as a tax advisor for more than 15 years. Prior to joining Lee & Ko, she worked as a tax specialist in Deloitte Anjin Korea and as an in-house tax counsel of Continental, where she advised on a broad range of tax and accounting related matters.
Ms. Lee has authored an article “Stock Option Tax Treatment in Korea” - Mondaq (2024) and co-authored various articles including the Korea Chapter for Tax Research and Planning - Orbitax (2014) and Tax on Finance Transactions: Country Q&A - Thomson Reuters (2018).
Ms. Lee is a member of the Korean Institute of Certified Public Accountants (KICPA) and the Korean Association of Certified Tax Accountants (CTA). She received her B.A. in business administration from Yonsei University.
Education
2015-2018 |
University of Seoul M.A in Taxation |
2009 |
Yonsei University - B.A in Business Administration |
Work Experience
2017-Present |
Lee & Ko |
2014-2017 |
Continental Automotive Korea |
2013-2014 |
Lee & Ko |
2013-2013 |
Samsung Asia (Singapore) |
2008-2012 |
Deloitte Anjin LLC (Tax) |
Expertise
Tax Appeal |
International Tax |
Finance Tax |
Tax Audit Defense and Pre-tax Audit Review |
General Tax Consulting and Strategic Advisory Services |
Tax Ruling and Legislative Consulting |
Admissions
Member of Korean C.P.A.(2008) |
Member of Certified Tax Accountant(2010) |
Languages
Representative Cases
[Tax Audit Defense & Tax Due Diligence]
- Conducted tax due diligence and tax audit defense for multinational automobile and auto parts companies
- Conducted tax audit defense for multinational companies across various industries (e.g., medical devices, food service retail, software, pharmaceuticals, etc.)
- Conducted tax audit defense on behalf of non-resident individuals in the U.S., Vietnam, and other jurisdictions
- Conducted tax due diligence and tax audit defense for a domestic IT company
- Conducted tax audit defense for various domestic companies, including PEF management firms, securities firms, distributors, airlines, and apparel manufacturers
[Tax Appeals]
- Provided advisory services to a foreign company in a tax appeal regarding unregistered patents in Korea
- Provided advisory services and litigation support on income classification and withholding tax issues for foreign companies
- Filed claims for refunds of gift and inheritance taxes on behalf of multiple entrepreneurs
- Represented both domestic and foreign companies in appeals involving various corporate tax and value-added tax matters
[International Tax]
- Reviewed residency status and managed reporting of overseas financial accounts
- Provided comprehensive advice on domestic and international tax matters related to fund investments
- Advised a foreign company on issues related to permanent establishment and transfer pricing
- Reviewed various tax and legal issues concerning a foreign company’s entry into the Korean market
- Advised a foreign company on income characterization and beneficial ownership issues
- Assisted a domestic company with tax issues arising from overseas investments and the establishment of a foreign subsidiary
- Represented and advised clients in response to tax audits involving management service fees paid to foreign affiliates and in mutual agreement procedures (MAP)
- Reviewed tax treaties and prepared filings for tax treaty applications
[General Taxation Advisory]
- Performed tax valuations of unlisted shares and provided strategic advice on share transfers for domestic and foreign companies
- Provided tax planning strategies for domestic and cross-border inheritance and gift tax matters
- Obtained authoritative interpretations from competent authorities on behalf of a domestic airline company and an apparel manufacturer
- Provided comprehensive tax advice on ownership transitions, such as mergers and spin-offs
- Advised on the establishment and liquidation of corporations
- Provided guidance on a wide range of tax matters regarding corporate tax, personal income tax, gift and inheritance taxes, and value-added tax
[Regular Advisory]
- Provided regular advisory services on accounting and tax matters to a U.S. medical device company
- Provided regular tax advisory services to a German automobile company