Jin-oog SUH - Kim & Chang

Bio

Jin-oog Suh, a senior advisor at Kim & Chang, specializes in providing comprehensive advisory services in the areas of general tax, international tax (especially transfer pricing), tax audit and tax disputes.

Based on his extensive experience in international tax such as transfer pricing, mutual agreement procedure and APA, Mr. Suh has advised clients on international tax issues(including OECD pillar 1 and 2) in corporate international transactions and assisted them in developing optimal solutions.

For his accomplishments, Mr. Suh performed various tasks while working at the National Tax Service of Korea (NTS), such as the establishment and invigoration of the new APA system in Korea in the mid to late 1990s, tax guidance for overseas Korean companies and investors, establishment of NTS manual and tax management system for outbound transactions in the mid to late 2000s, and agreement on suspension of tax collection between Korean and Indian tax authorities relating to taxpayers’ request for MAP procedures in 2015.

After retiring from the NTS in 2017 as the Commissioner of Busan Regional Tax Office, Mr. Suh has been serving as an instructor at the National Tax Officials Training Institute of the NTS from 2018 and Senior Advisor of the International Fiscal Association of Korea from 2021. Mr. Suh has authored some publications on international taxation issues including “A Study on the Application of the Profit Split Method According to the OECD Transfer Pricing Guidelines,” and participates as a speaker or panelist at various tax law associations.

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Profile

Experience

Senior Advisor, International Fiscal Association of Korea (2021-Present)

Kim & Chang (2020-Present)

Instructor, National Tax Officials Training Institute of the National Tax Service (2018-Present)

Commissioner, Busan Regional Tax Office (2017)

Commissioner, Daegu Regional Tax Office (2016)

Assistant Commissioner, International Taxation Bureau, National Tax Service (2015)

Assistant Commissioner, Collection, Legal Affairs and PR Bureau, National Tax Service (2014)

Assistant Commissioner, Earned Income Tax Bureau, National Tax Service (2013)

Dispatched to Consulate General of Korea in New York as Tax Consul from the National Tax Service (2011-2013)

Director, International Cooperation Office of International Taxation Bureau, National Tax Service (2009-2010)

Director, International Tax Resources Management Office of International Taxation Bureau, National Tax Service (2006-2009)

Director, Legal Affairs Division of Collection, Legal Affairs and PR Bureau, National Tax Service (2006)

Dispatched to Consulate General of Korea in Los Angeles as Tax Consul from the National Tax Service (2000-2003)

Vice Director, International Operations Division of Corporate Taxation Bureau, National Tax Service (1999-2000)

Deputy Director, International Taxation Division 2 of International Taxation Bureau, National Tax Service (1995-1999)

Representative Activitiesshow

Publications/Activities

Host, "The 1st Subject: Implications of Digital Tax(Pillar 1) on Transfer Pricing Taxation," The 2nd Monthly International Tax Forum (International Fiscal Association ("IFA") Korea, 2023)
Presenter, "Recent Korean Tax Developments" Pacific Rim Tax Conference (Pacific Rim Tax Institute, San Francisco, 2023)
Lecturer, "Mutual Agreement Procedure Cases," Global Capacity Building Course (National Tax Service, 2022)
Key Note Speaker, "Change in Global Governance in relation to Taxation System of MNEs and Relevant Counter-measures," 2022 Winter Tax Conference (IFA Korea, 2022)
Lecturer, "Understanding of the International Taxation Order," Global Capacity Building Course (National Tax Service, 2021)
Lecturer, “OECD Pillar 1, 2,” Global Capacity Building Course (National Tax Service, 2021)
A Study on the Application of the Profit Split Method According to the OECD Transfer Pricing Guidelines, Journal of International Fiscal Association of Korea (IFA Korea) Vol. 37-2 (IFA Korea, 2020)
IFA Korea: Past, Today and Future of International Taxation of Korea (Co-author, Samil Infomine, 2020)
Panelist, “Update on Recent Transfer Pricing Rules and Transfer Pricing Implications of the COVID-19 on MNEs” (2020 IFA Korea-Korean Tax conference, 2020)
Lecturer, “OECD Transfer Pricing Guidelines” (National Tax Officials Training Institute of the National Tax Service, 2019)
Lecturer, “International Tax Issues of Outbound Korean Middle-Market Enterprises” (Korea Chamber of Commerce and Industry, 2019)
Lecturer, “International Tax Issues of Outbound Korean Middle-Market Enterprises” (Korean Association of Certified Public Tax Accountants, 2019)
Lecturer, “OECD Model Tax Convention” (National Tax Training Institute of the National Tax Service, 2018)