Partner
Jihyun KANG
Tax Litigation
Ji Hyun Kang is a partner in the Tax & Customs Practice Group and is particularly well known among tax practitioners for her expertise in the field of Tax and Tax Disputes.
Ms. Kang’s experience prior to joining Lee & Ko includes serving as a tax specialist at the Tax Tribunal and the Ministry of Economy and Finance from 2011 to 2018. During that time she dealt with numerous domestic and international tax cases, and she also performed tax law revisions and authoritative interpretations.
Since joining Lee & Ko in 2018, based on her outstanding expertise, Ms. Kang has successfully handled various tax-related disputes and litigation cases. Ms. Kang has also performed various tax advisory services and related authoritative interpretation and legislative consulting advisory services.
Ms. Kang’s experience prior to joining Lee & Ko includes serving as a tax specialist at the Tax Tribunal and the Ministry of Economy and Finance from 2011 to 2018. During that time she dealt with numerous domestic and international tax cases, and she also performed tax law revisions and authoritative interpretations.
Since joining Lee & Ko in 2018, based on her outstanding expertise, Ms. Kang has successfully handled various tax-related disputes and litigation cases. Ms. Kang has also performed various tax advisory services and related authoritative interpretation and legislative consulting advisory services.
Education
| 2022 | New York University School of Law (LL.M. in International Taxation) |
|---|---|
| 2021 | Graduate School of Law, Korea University (Ph.D. in Law) |
| 2010 | Graduate School of Law, Korea University (LL.M.) |
| 2009 | Judicial Research & Training Institute, Supreme Court of Korea |
| 2006 | College of Law, Korea University (LL.B) (Great Honor) |
Work Experience
| 2018-Present | Lee & Ko |
|---|---|
| 2024- Present | Adjunct Professor, Korea university School of Law |
| 2023-Present | Director, International Fiscal Association Korea |
| 2022 | Visiting Partner, Andersen (New York Office) |
| 2022 | Director, Tax Law Association |
| 2021-Present | Director, Korean Society of Tax Law |
| 2020-Present | President, Korea Branch of Young IFA Network |
| 2020-Present | Vice President, Korea Local Tax Future Forum |
| 2020-Present | Director, Korea Local Tax Association |
| 2019-Present | Director, Korea Tax Research Forum |
| 2019-2020 | President-elect, Korea Branch of Young IFA Network |
| 2018-2019 | Vice President, Korea Branch of Young IFA Network |
| 2017-2018 | Deputy Director, Tax Tribunal |
| 2016-2017 | Deputy Director, Ministry of Economy and Finance (Tax Relief Division) |
| 2011-2016 | Deputy Director, Tax Tribunal |
| 2009-2011 | Attorney at Law, DW Partners |
Languages
| Korean and English |
Awards and Recognitions
| 2023 | “Leading Lawyers", Legal Times |
|---|---|
| 2022 | “Leading Lawyers", Legal Times |
| 2022 | “The Best Dissertation Prize,” Korean Society of Tax Law |
| 2021 | “Leading Lawyers", Legal Times |
| 2021 | “The Tax Thesis Prize,” Korea Local Tax Association |
| 2015 | Official commendation from the Deputy Prime Minister and Minister of Economy and Finance |
| 2012 | “The Best Member of the Tax Tribunal,” the Chief of Tax Tribunal |
Publications / Presentations / ETC
- A Study on the International Discussion regarding Digital Tax and the Introduction of the Domestic Tax System (2024, Samil Infomine)
- A Study on the Discussion Regarding Whether the Contributory Charges under the Act on the Employment Promotion and Vocational Rehabilitation of Persons with Disabilities are Considered Deductible Expenses under the Corporate Tax Act (2024, Tax and Accounting Research, vol.13, no.1)
- A Study on omission of opportunity for pre-assessment review under the Framework Act on National Taxes and the effect of tax disposition - A commentary on a decision by the Supreme Court of South Korea(the Supreme Court Decision rendered on November 2, 2023, Case Number 2021du37748) – (2023, Korea University Law Review No.111, Korea University Legal Research Institute)
- A Study on Mediation in the Appeal Litigation－ Focusing on the Judicial Recommendation for Mediation introduced in the enacted Regulation on Administrative Litigation- (2023, Anam Law Review No.67, Anam Law Association)
- A Study on the Reform of the Domestic Tax System in accordance with the International Discussion of the Taxation of the Digital Economy (2021, Doctoral Dissertation, Graduate School of Law, Korea University)
- A Study on the Classification System for Land Subject to a Property Tax (2020, Local Tax Review Volume 7-1, Korea Local Tax Association)
- Review on the 2018 Supreme Court's Decisions Related to the Framework Act on National Taxes and the Income Tax Act (2019, Seoul Tax Law Review Volume 25-1, Tax Law Association)
- Explanation and Practice Tips for The Special Tax Treatment Control Law (Joint Authorship, Samil Infomine, 2017/2018)
- A Study on the Taxation System for Corporate Mergers in Korea Focusing on Discussions on Unfair Mergers and Triangular Mergers (2010, Master's Thesis, Graduate School of Law, Korea University)
