Skip Navigation
Menu

Tax Litigation "Handles large volumes of tax appeals and represents an impressive roster of foreign and local clients."
– Chambers Asia-Pacific 2019

Overview

Our Tax Litigation Practice consists of highly qualified professionals including top tax attorneys with years of tax litigation experience who have successfully advocated our clients’ interests before the courts and/or the National Tax Service (“NTS”), as well as certified public accountants and other tax experts who previously worked for the NTS and the Ministry of Economy and Finance.  Our professionals work closely together as a team to advise and represent our clients, and they have been successful in many tax litigation cases. 

Tax litigation is becoming more important because the increasing number of complex legal issues that arise as the government focuses on enlarging tax revenue to support government spending that matches the growing economy.  In particular, as the tax authorities are developing new grounds for further taxation, taxpayers recognize the importance of seeking relief through litigation.

Unlike general litigation, tax litigation requires litigators to have specialized knowledge of tax laws, including court precedents, to formulate and present persuasive arguments to the courts.  It also requires litigators to be familiar with tax authorities’ litigation practice.  Furthermore, assistance and input from qualified tax experts, including accountants, are critical in tax litigation.

Key Servicesshow

Our Tax Litigation Practice has secured excellent results in many administrative, criminal and constitutional tax cases as our experts in various specialty areas work together to proactively manage litigation proceedings by introducing creative and strategically effective arguments.  Our Practice often addresses issues of first impression in the Korean courts. 

Key Experienceshow

  • Successfully appealed national and local tax assessments on a spin-off transaction (KRW 458.9 billion).
  • Successfully appealed a tax levied on assets of a life insurance company (KRW 314.4 billion).
  • Won a case on beneficial ownership of interest and dividends of Overseas Investment Vehicle (public funds) under the Korea – Luxembourg tax treaty (over KRW 200 billion).
  • Won a case on beneficial ownership of dividends under the Korea – UK tax treaty (KRW 63.4 billion).
  • Won a case on beneficial ownership of royalties under the Korea – Hungary tax treaty (KRW 2.4 billion). 
  • Successfully appealed the denial of subordinated interest deduction in private investment transaction (KRW 18.2 billion).
  • Successfully appealed a tax levied based on the Restriction of Special Taxation Act (KRW 97 billion).
  • Successfully appealed a tax levied related to assessment and recognition date of profit and loss from unlisted stocks (KRW 92.1 billion).
  • Successfully appealed the authorities’ denial of deduction of loss arising from the inflow and outflow of assets (KRW 74.9 billion).
  • Successfully appealed the registration tax levied on foreign private equity funds (KRW 25.3 billion).
  • Obtained a favorable ruling for deduction of allowance for bad debts after a merger (KRW 411.9 billion).
  • Obtained a favorable ruling regarding withholding capital gain tax levied on the stocks of a foreign corporation (KRW 61.3 billion).
  • Obtained a favorable ruling related to value of the interest rate of Asset-Backed Securities (KRW 24.3 billion).
  • Successfully appealed a tax levied on support provided to affiliated companies (KRW 17.3 billion).

Professionals

Key Contacts

Insights

Search Professionals

EXPERTISE RESET SEARCH

EXPERTISE

레이어 닫기

EXPERTISE

Close

Share

Close