[Tax Times] “Special Aggregation Taxation Should Be Repealed and the Scope of Separate Taxation Should Be Narrowed To Rationalize the Land Property Tax System”, says Ji Hyun Kang from Lee & Ko.

On February 7, 2020, The Tax Times reported that Ji Hyun Kang, an Attorney-at-Law with Lee & Ko, spoke on the issue of ‘Recent Trends and Prospects in Local Tax Law’ at a conference of the Korean Local Tax Association.

As a participant in a panel discussion, Ms. Kang explained the recent trend in local tax law, whereby the more local tax rules have been enacted, the more legal disputes have been raised over the issue of whether land or property is subject to special aggregation taxation or separate taxation. Therefore, Ms Kang suggested, the rules surrounding the classification of land or properties subject to land property tax ought to be simplified, in order to promote legal stability.

Ji Hyun Kang is a tax attorney who served as a tax specialist at the Tax Tribunal and Ministry of Strategy and Finance from 2011 to 2018, dealing with various tax cases as well as being involved in shaping a number of legislative amendments and authoritative interpretations. Since joining Lee & Ko in 2018, Ms. Kang has successfully handled several tax-related disputes and litigation cases.