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李相郁 律师

T.+82-2-3703-1612 F.+82-2-737-9091/9092
李相郁 律师
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李相郁 律师

李相郁律师

T.+82-2-3703-1612 F.+82-2-737-9091/9092 E.sanguk.lee@kimchang.com

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Areas of Expertise

Bio

Sang-Uk Lee is an attorney at Kim & Chang’s International Trade & Customs Practice.

Mr. Lee is in charge of handling cases related to the Korea Customs Service, customs offices, the Tax Tribunal, and courts involving customs appeal cases or criminal cases regarding the Customs Act, FTA, Foreign Exchange Transaction Law, Foreign Trade Act, and other trade-related laws.

Mr. Lee is the only active lawyer who served as the director of Regulatory Reform Legal Affairs Division and Legal Affairs Division of the Korea Customs Service, and was the first Assistant Commissioner for Taxpayer Advocacy of the Korea Customs Service.
During his tenure at the Korea Customs Service, he was in charge of appeals and litigation, enactment and revision of customs laws and ordinances, taxpayer advocacy, regulatory reform, and active administration for the Korea Customs Service and customs offices.

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Profile

Experience

Member, Customs Reward Review Committee, Seoul Regional Customs (2026-Present)

Member, Patent Review Committee and Bonded Factory Patent Committee, Incheon Airport Regional Customs (2025-Present)

Member, Administrative Sanctions Review Commitee for Freight Forwarder (2024-Present) and Patent Review Committee (2026-Present), Incheon Regional Customs

Vice President, Korea Research Society For Customs (2025-Present)

Vice President, Korea Association for International Commerce and Information (2025-Present)

Kim & Chang (2023-Present)

Director, Legal Affairs Division, Korea Customs Service (2022-2023)

Assistant Commissioner for Taxpayer Advocacy, Korea Customs Service (2020-2023)

Director, Regulatory Reform & Legal Affairs Division, Korea Customs Service (2019-2021)

Director, Korean Bar Association (2019)

Member, Faculty Disciplinary Committee, Korea Polytechnic University (2016-2019)

Member, Local Tax Deliberation Committee, Gangnam-gu Office, Seoul (2015-2019)

Youngjin Law LLC (2008-2019)

Deputy director, Ministry of Planning & Budget (2007-2008)

Representative Activitiesshow

Awards

  • Outstading Lawyer (Korean Bar Association, 2019)

Publications/Activities
    Publications
     
    • “Application of Actual Taxation on Free Imported Goods” (Law Times, 2023)
     
    Activities
     
    • Lecturer, "Customs Law" (Graduate School of Science in Taxation, University of Seoul, 2023)

Education

    Graduate School of Law, Yonsei University (LL.M., Taxation Law, 2012)

    Judicial Research and Training Institute of the Supreme Court of Korea (2007)

    College of Law, Kyungpook National University (LL.B., 2002)

Qualifications

    Admitted to bar, Korea, 2007

Languages

Korean and English

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李相郁
律师


T. +82-2-3703-1612      
F. +82-2-737-9091/9092      
  




Sang-Uk Lee is an attorney at Kim & Chang’s International Trade & Customs Practice.

Mr. Lee is in charge of handling cases related to the Korea Customs Service, customs offices, the Tax Tribunal, and courts involving customs appeal cases or criminal cases regarding the Customs Act, FTA, Foreign Exchange Transaction Law, Foreign Trade Act, and other trade-related laws.

Mr. Lee is the only active lawyer who served as the director of Regulatory Reform Legal Affairs Division and Legal Affairs Division of the Korea Customs Service, and was the first Assistant Commissioner for Taxpayer Advocacy of the Korea Customs Service.
During his tenure at the Korea Customs Service, he was in charge of appeals and litigation, enactment and revision of customs laws and ordinances, taxpayer advocacy, regulatory reform, and active administration for the Korea Customs Service and customs offices.






    Member, Customs Reward Review Committee, Seoul Regional Customs (2026-Present)

    Member, Patent Review Committee and Bonded Factory Patent Committee, Incheon Airport Regional Customs (2025-Present)

    Member, Administrative Sanctions Review Commitee for Freight Forwarder (2024-Present) and Patent Review Committee (2026-Present), Incheon Regional Customs

    Vice President, Korea Research Society For Customs (2025-Present)

    Vice President, Korea Association for International Commerce and Information (2025-Present)

    Kim & Chang (2023-Present)

    Director, Legal Affairs Division, Korea Customs Service (2022-2023)

    Assistant Commissioner for Taxpayer Advocacy, Korea Customs Service (2020-2023)

    Director, Regulatory Reform & Legal Affairs Division, Korea Customs Service (2019-2021)

    Director, Korean Bar Association (2019)

    Member, Faculty Disciplinary Committee, Korea Polytechnic University (2016-2019)

    Member, Local Tax Deliberation Committee, Gangnam-gu Office, Seoul (2015-2019)

    Youngjin Law LLC (2008-2019)

    Deputy director, Ministry of Planning & Budget (2007-2008)






Awards

  •   Outstading Lawyer (Korean Bar Association, 2019)

Publications/Activities

Publications
 
  •   “Application of Actual Taxation on Free Imported Goods” (Law Times, 2023)
 
Activities
 
  •   Lecturer, "Customs Law" (Graduate School of Science in Taxation, University of Seoul, 2023)





Education

    Graduate School of Law, Yonsei University (LL.M., Taxation Law, 2012)

    Judicial Research and Training Institute of the Supreme Court of Korea (2007)

    College of Law, Kyungpook National University (LL.B., 2002)


Qualifications

    Admitted to bar, Korea, 2007


Languages
  •    Korean and English





关税和国际通商贸易 ,  税务诉讼 ,  税务调查及税务争议解决 ,  诉讼 ,  税务