Profile
Experience
Director, Tax Law Association (2022-Present)
Director, Korea Local Tax Association (2021-2023)
President, Tax Future Society (2022-2023)
Vice President, Young International Fiscal Association Network Korea (2019-2023)
Kim & Chang (2014-Present)
Representative Activitiesshow
Awards
- The 5th YIN Award (International Fiscal Association Korea, 2020)
Publications/Activities
- Interpretation and Application of the Substance over Form Principle under Domestic Tax Law and the Concept of Beneficial Owner under Tax Treaties - Focusing on Supreme Court Decision No. 2017Du33008 rendered on November 15, 2018 -, Journal of IFA, Korea 35-2 (International Fiscal Association, Korea, 2019)
- Review of 2016 Corporate Tax Law and Income Tax Law Cases, Seoul Tax Law Review Volume 23-1 (Tax Law Association, 2017)
- Practical Law - Collective Actions Global Guide 2017: Korea chapter (Co-author, Thomson Reuters, 2017)
- Practical Law - Class Actions Global Guide 2015/16: Korea chapter (Co-author, Thomson Reuters, 2015)
- Deemed acquisition tax avoidance behavior and principle of substantial taxation: Supreme Court Decision 2008Du8499, Seoul National University Law Review Volume.3 (2012.12.)
Education
Graduate School of Business Administration, Korea University (Global M.B.A., 2021)
School of Law, Seoul National University (J.D., 2014)
College of Business Administration, Korea University (B.A., 2009)
Qualifications
Admitted to bar, Korea, 2014
Certified Public Accountant, Korea, 2010
Languages
Korean and English
Insights
-
Newsletters
En Banc Supreme Court Rules that Royalties Paid for "Use" of Technology Patented Only Outside Korea Are Now Taxable in Korea, Overturning Decades of Precedent
2025.10.17 -
News
Korean Tax Law Association Symposium
2017.02.24 -
Articles
Practical Law - Collective Actions Global Guide 2017: Korea Chapter
2017.02.02 -
Articles
Practical Law - Class Actions Global Guide 2015/16: Korea chapter
2015.07.21
