Sang-Hyuk HA - Kim & Chang

Bio

Sang Hyuk Ha is an attorney at Kim & Chang. He practices primarily in tax litigation, administrative & public law litigation, and criminal and trade secret litigation.

Before joining the firm, Mr. Ha served as a judge for 17 years at the Seoul Central District Court, Busan District Court, Seoul High Court and Supreme Court of Korea. He was a Research Judge at the Supreme Court of Korea, where he dedicated his service to handling tax and commercial litigation. During his tenure as a judge at the Seoul High Court, he gained extensive experience in administrative & public law litigation and commercial litigation. While serving as a judge at the Seoul Central District Court and Busan District Court, he accumulated extensive experience in a wide range of criminal, civil, commercial and family litigation.

Mr. Ha authored various articles including “The Scope of person with a special relationship in Corporate Tax Act” and “The Time of Tax liability concretization.”

Mr. Ha earned his AICPA from Illinois in 1999.

View All

Profile

Experience

Kim & Chang (2017-Present)

Judge, Seoul High Court (2013-2017)

Presiding Judge, Busan District Court (2012-2013)

Research Judge, Supreme Court of Korea (2010-2012)

Judge, Seoul High Court (2009-2010)

Judge, Incheon District Court (2008-2009)

Judge, Cheonan Branch of Daejeon District Court (2004-2008)

Judge, Western Branch of Seoul District Court (2002-2004)

Judge, Seoul District Court (2000-2002)

Judge Advocate, Republic of Korea Air Force (1997-2000)

Representative Activitiesshow

Publications/Activities

The Scope of Person with a Special Relationship in Corporate Tax Act (Just Jurisdiction – Collection of Essays for Chief Justice Young-Hoon Lee’s Tenure, Jurisdiction Development Foundation, 2011.12.)
The Time of Tax Liability Concretization (The explanation on Supreme Court Decisions 90, Supreme Court Library of Korea, 2011)
Capitalization of Reserve, Stock Dividend and Legal Fiction of Donation (Civil Execution Act Practical Research Ⅲ 5, Civil Execution Act Research Society, 2011)
The Construction of Local Tax Act Article 111, Paragraph 5, Subparagraph 5 (The explanation on Supreme Court Decisions 88, Supreme Court Library of Korea, 2011)
Requirements of Delay of Repurchase for Beneficiary Certificate (BFL 45, Seoul National University Finance Act Center, 2011.1.)