Senior Foreign Attorney
Jung-hong KIM
International Tax
Recently reviewed Professionals
Jung-hong Kim is a member of our Tax and Customs Group, specializing in international tax and customs. Prior to joining Lee & Ko in 2021, he has had long and illustrious public career with the Ministry of Economy and Finance, Supreme Court of Korea and the OECD Korea Tax Center where he was responsible for international tax and customs matters. At Lee & Ko, he advises on domestic tax law, tax treaties, transfer pricing, customs issues related to inbound and outbound transactions and tax defense cases.
Education
| 2014 | Seoul National University, School of Law - S.J.D. |
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| 2000 | The George Washington University Law School - LL.M. |
| 1995 | Seoul National University - LL.B. |
Work Experience
| 2021-Present | Lee & Ko |
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| 2023-Present | Member, Tax System Reform and Review Committee, Ministry of Economy and Finance |
| 2022-Present | Adjunct Professor, University of Seoul |
| 2021 | Head of Tax Programme, OECD Korea Policy Center |
| 2020-2021 | National Institute for Unification Education |
| 2018-2020 | Head of International Tax Division, Ministry of Economy and Finance |
| 2016-2017 | Case Analyst (Tax Section), Supreme Court of Korea |
| 2014-2016 | Head of FTA Customs Implementation Division/Customs Cooperation Division, Ministry of Economy and Finance |
| 2012-2014 | Deputy Head of Tax Programme, OECD Korea Policy Center |
| 2011-2012 | Deputy Head of International Tax Division, Ministry of Economy and Finance |
| 2008-2011 | Deputy Head of Tax Treaties Division, Ministry of Economy and Finance |
| 2008 | Deputy Head of Multilateral Customs Cooperation Division, Ministry of Economy and Finance |
| 2005-2008 | Second/First Secretary, Permanent Delegation of Korea to the OECD |
| 2004-2005 | North America Trade Division, Ministry of Foreign Affairs and Trade |
| 2002-2004 | EU Trade Division, Ministry of Foreign Affairs and Trade |
| 2001-2002 | Middle East Division, Ministry of Foreign Affairs and Trade |
| 1997-1999 | Treaties Division, Ministry of Foreign Affairs and Trade |
| 1997 | Passed Foreign Service Officer Examination |
Admissions
| 2020 | Certified Tax Accountant, Korea |
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| 2017 | Licensed Administrative Agent, Korea |
| 2001 | Admitted to bar, New York |
Languages
| Korean and English |
Awards and Recognitions
| 2023 | Academic Award by Korea Association of Certified Public Tax Accountants |
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| 2022 | IFA Korea Article Award |
| 2018 | Grand Prix for Customs Valuation Case Analysis Competition by Korea Customs Service |
| 2016 | Young Scholar Award by Korea Tax Law Association |
| 2006 | Prime Minister's Award |
Publications / Presentations / ETC
- International Tax Law(Co-authored with Prof. Changhee Lee and Ji-hyun Yoon, 2023, 3rd Ed.)
- Recent Developments and Implications of Post-BEPS EU Direct Tax Law(2023, Journal of Tax and Accounting)
- A Study of the Legal Nature and Improvement of General Case Mutual Agreements under Tax Treaties (2021, Journal of IFA Korea)
- A Study on the Tax Treaty Application to Domestic Investment Income Derived by Luxembourg SICAVs (2020, Seoul Tax Law Review)
- Revisiting the Entity Classification of Cayman Exempted Limited Partnerships and its Tax Law Implications (2020, Journal of IFA Korea)
- A Study on the Claim of Reassessment by Withheld Foreign Taxpayers under National Tax Basic Act Article 45 bis (2020, Certified Tax Accountant Quarterly)
- Customs Valuation Issues of Services Fees Related to Sportswear Imports (2018, Compilation of Customs Valuation Case Commentaries)
- A Study on Repeal of Article 28 of Adjustment of International Taxes Act (2018, Certified Tax Accountant Quarterly)
- A Study on Permanent Establishment Issue with respect to Private Equity Fund (2018, Tax and Accounting Review)
- The Multilateral Convention to Implement Anti-BEPS Tax Treaty Measures and its International Tax Implications (2018, Journal of IFA Korea)
- Customs Valuation Treatment of International Marketing Fee of Multinational Enterprises and its BEPS Implications: Focusing on the Adidas Case of the Supreme Court of Korea (2018, Journal of Korean La
- Customs Valuation Treatment of International Marketing Fee Related to Imported Goods (2017, Journal of IFA Korea)
- IFA (International Fiscal Association) Cahiers 2017 - Vol. 102 A: 'Assessing BEPS: Origins, Standards, and Responses' (Korea Branch Report, Co-author)(2017)
- Substantive Owner of Dividends under Korea-U.K. Tax Treaty (2016, Commentaries on Supreme Court Decisions)
- Taxing Jurisdiction of Capital Gains on Shares of Real Property Companies under Korea-U.S. Tax Treaty (2016, Commentaries on Supreme Court Decisions)
- Income Characterization of Penalty Charges for Late Payment for Debt Claims under Korea-U.S. Tax Treaty (2016, Commentaries on Supreme Court Decisions)
- A New Age of Multilateralism in International Taxation (2015, Seoul Tax Law Review)
- Taxation of Entertainers and Sportspersons under Tax Treaties (2015, Journal of IFA Korea)
- A Study on Non-discrimination in Taxation under International Law (2014, Seoul National University Doctoral Thesis)
- The OECD Initiative to Counter Tax Avoidance after the Global Financial Crisis (2013, Tax and Law)
- A Study on the Interface between International Tax Disputes and Investor-State Arbitration (2012, Korean Journal of International Economic Law)
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