Young Gee Park is a lead partner in Lee & Ko's Customs practice who has been specializing in the areas of customs, tax, international trade, foreign exchange, and free trade agreements. He is the only lawyer in private practice who has previously worked at the Korea Customs Service (KCS). He originally started his career as a government officer (after passing the civil servants examination) and held senior positions for a long period of time at KCS and Kwangju Customs Service before he became a lawyer (after passing the bar examination) in Korea.

Mr. Park has extensive experience in customs-related matters (including transfer pricing and internal customs investigation) and is currently a member of a number of important committees (for case reviews and imposition of customs duties, taxes and fines, etc.) of Seoul Customs Service (SCS) and Incheon Airport Customs Service (IACS), respectively. He was also a member of the Customs Law Amendment Committee within the Ministry of Strategy and Finance (MOSF) in 2009 which made certain improvements in the penalty provisions within the Customs Law. He is also a lecturer at Korea University Law School and teaches "Customs Law" and has been regularly invited by SCS and IACS to deliver special lectures to educate their officers on relevant customs laws and penalties.

Mr. Park is the author of (i) "Customs Law and Penalties", (covering both criminal and civil charges) which was published in February 2009 and (ii) an article on the analysis of customs law and penalties in other advanced countries and the recommendation for improvement of custom-related sanctions in Korea.

Most recent casework of Mr. Park include but not limited to, (i) representation of a pharmaceutical company B in customs valuation (transfer pricing) investigation, and representation of one of the largest tobacco company in audit defense and appeals litigation for royalty paid and transfer price, (ii) representation of K research center (government related) in classification of aerospace equipment and appeals, and Advance Ruling request for classification of IT related products for company N, and classification of coffee products from company G, (iii) provide counsel to various companies relating to goods in bonded areas, labeling, (iv) representation of company Y in Korea-ASEAN FTA verification for textiles, representation of company E in Korea-ASEAN FTA verification for chemical products, representation of company A in Korea-US FTA for agricultural products, representation of company G in Korea-USA FTA country of origin verification Advance Ruling for coffee products, and representation of company W in Korea-US FTA country of origin verification for automobiles, (v) representation of company O in customs valuation and foreign exchange regulations violation investigation, and representation of company N in violations under Radio Waves Act, Electrical Appliances Safety Control Act, and foreign exchange related violations, etc., (vi) and representation of various companies, both domestic and foreign, in customs audits and planning audits.

In addition, Mr. Park's past experiences also include (i) representing a multinational clothing company on calculation of dutiable value, specifically, whether cost share allocation (such as sourcing costs, global marketing costs, product development costs, etc.) are within the definition of dutiable value, (ii) defending customs audits for companies in various industries including semiconductors, gas, heavy industries, kitchenware, telecommunications, rubber/tires, medical devices, handbags/clothing, construction, feeds, chemicals, transportation, shipping, etc., (iii) representing clients in customs refunds/classification cases, for example, obtaining tax refunds due to erroneous classification for rough terrain cranes (representing 14 companies, favorable judgment in appeals), classification of furniture, etc., (iv) representation of importers on FTA verification proceedings including ethane alcohol importer (Korea-U.S. FTA), precious metal (Korea-U.S. FTA), platinum gold (Korea-EFTA FTA), and (v) advising multinational companies on violation of foreign exchange regulations, tax evasion, and customs investigation, etc.