Advisor
Hai Choul KIM
Tax Audit Defense and Pre-tax Audit Review
Recently reviewed Professionals
Hai Choul Kim has joined Lee & Ko as an advisor with special expertise in the area of local tax issues. Prior to joining Lee & Ko in 2018, Mr. Kim worked in the public service sector for 28 years, including the Seoul Metropolitan Government, the Ministry of Security and Public Administration and other government offices. Mr. Kim's work throughout most of his career as a public servant focused especially on analyzing and handling various local tax issues. As a respected expert in local tax policy, Mr. Kim played a leading role in introducing improvements in the local tax regime in Korea, particularly through conducting critical analysis and suggesting improvements relating to the legal structure of the local tax system. He also has extensive experience in the area of tax rulings and is the author of a highly regarded reference work titled "Explanation of Local Tax Regulations."
Representative Cases
- Participated in tax ruling process and related reviews concerning major local tax issues, such as recognition of exemptions for foreign investments in technology, exemptions for industrial complex res
- Advisory on local tax audit on behalf of various companies, conduct advisory on reduction measures on property tax and comprehensive real estate tax and process as an agent on acquisition tax return a
- Participated in the process of developing legislation within the framework of the Local Tax Act and related laws.
- Participated in the process of reviewing and revising the FRAMEWORK ACT ON LOCAL TAX.
- Designed a plan for the establishment of independent tax status under the Korean local tax regime.
- Established a plan to improve penalty systems under the Korean local tax regime.
- Participated in the process of developing legislation within the framework of the Local Tax Act in relation to VAT issues.
- Published various educational materials, especially related to cases involving local tax exemptions and local tax litigation in Korea.
Education
| 2018-Present | Lee & Ko |
|---|---|
| 2018-Present | Special Advisory Committee Member for Local Tax, Korea Institute of Local Finance |
| 2015-2018 | Special Local Tax Treatment Division, Ministry of the Interior and Safety |
| 2014-Present | Committee Member for Local Tax, Korean Institute of Certified Public Accountants |
| 2014 | Civil Litigation Division, Supreme Court of Korea |
| 2006-2013 | Local Tax Policy / Local Tax Management Division, Ministry of Security and Public Administration |
| 2000-2006 | Tax Management Division, Seoul Metropolitan Government |
| 1999 | Tax Imposition Division, Guro-gu District Office |
| 1990-1998 | Tax 1 Division, Yeongdeungpo-gu District Office |
Work Experience
| 2018-Present | Lee & Ko |
|---|---|
| 2018-Present | Special Advisory Committee Member for Local Tax, Korea Institute of Local Finance |
| 2015-2018 | Special Local Tax Treatment Division, Ministry of the Interior and Safety |
| 2014-Present | Committee Member for Local Tax, Korean Institute of Certified Public Accountants |
| 2014 | Civil Litigation Division, Supreme Court of Korea |
| 2006-2013 | Local Tax Policy / Local Tax Management Division, Ministry of Security and Public Administration |
| 2000-2006 | Tax Management Division, Seoul Metropolitan Government |
| 1999 | Tax Imposition Division, Guro-gu District Office |
| 1990-1998 | Tax 1 Division, Yeongdeungpo-gu District Office |
Languages
| Korean and English |
Publications / Presentations / ETC
- Explanation of Local Tax Regulations (2018, 2019, 2020. DUZON TECHWILL)
- Committee Member, Korean Institute of Certified Public Accountants (2018)
- Explanation of Regulations on Local Tax Law (2017. Gwanggyo Etax)
- Local Tax Practice Manual (2015, 2016, 2017. Samilinfomine)
