Bio
Profile
Experience
Auditor, Akros Investments Inc. (2022-Present)
Outside Director/Chairman of Audit Committee/Chairman of Risk Management Committee, Kakaopay Securities Corp. (2021-Present)
Advisor of Task Force for Tax Lease, Korea Ocean Business Corporation (2021-2022)
Auditor, Sebang Educational Foundation Corporation (2017-2022)
Kim & Chang (1996-Present)
Samil PwC (1994-1996)
Representative Mattersshow
- Advised on subsidiarization projects of foreign insurance companies and securities companies.
- Advised on tax audit defense, tax rulings, tax appeals for infrastructure funds and their project companies.
- Advised on tax law changes for companies and industry associations.
- Advised on tax matters with regard to the formation of private equity funds.
- Advised on beneficial ownership and permanent establishment issues relating to investment of offshore funds.
- Advised on Korean and foreign tax implications of outbound investments.
- Advised on transfer pricing analysis and advance pricing agreement works especially in connection with management service fee and head office expense allocation.
- Advised on tax audit defense by virtual asset exchange and tax appeal, structure of issuance of virtual assets overseas, and tax advice on NFT transactions.
Representative Activitiesshow
Awards
- Client Choice Awards - Corporate Tax (Lexology, 2024)
- Leading Lawyer, Who’s Who Legal: Korea, Corporate Tax (Who’s Who Legal, 2024)
Education
Sungkyunkwan University (Completed Ph.D. Coursework, Tax Law, 2022)
Harvard Law School (International Tax Program, 2003)
Passed the 29th Certified Public Accountant Examination (1994)
Graduate School of Business Administration, Seoul National University (M.B.A., 1994)
College of Business Administration, Seoul National University (B.S., 1991)
Qualifications
Certified Public Accountant, Korea, 1996
Languages
Korean and English
Insights
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Newsletters
Supreme Court Upholds Cancellation of Withholding Tax Assessment on Virtual Asset based on Principle of “No Taxation Without Law”
2025.01.06 -
Recognitions
151 Professionals Selected as “National Leaders” – WWL: Korea 2024
2024.07.17 -
Newsletters
Tax Tribunal’s Decision on Calculation of Foreign Tax Credit Limit for Insurance Companies
2024.01.17 -
Recognitions
Thirteen Kim & Chang Professionals Recognized in the Client Choice Awards 2024
2023.11.29 -
Newsletters
Key Issues Related to NFT (4) – General Overview of Potential Tax Issues Related to NFTs
2022.01.25