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林亮錄(イム・ヤンロク) 公認会計士

T.+82-2-3703-4543 F.+82-2-737-9091/9092
イム・ヤンロク 公認会計士
イム・ヤンロク 公認会計士

林亮錄(イム・ヤンロク)公認会計士

T.+82-2-3703-4543 F.+82-2-737-9091/9092 E.yangrok.lim@kimchang.com

関連分野

紹介

Yang-Rok Lim is a tax attorney/CPA at Kim & Chang. He practices in a wide range of tax areas, with a focus on energy, healthcare, chemistry, labor and employment, mergers & acquisitions and transfer pricing. 

Mr. Lim advises clients on business-specific tax issues, including tax audits, customs audits, Permanent Establishment, transfer pricing, VAT, tax structuring and tax compliance, arising from energy, healthcare and chemistry companies based on his industry experiences with these businesses for over 22 years. Mr. Lim also has extensive experience advising clients on issues relating to labor & employment, M&A and transfer pricing. 

Prior to joining Kim & Chang, Mr. Lim was a tax director at GE International Inc. in Korea, with the role of a tax leader for all the GE industrial affiliates in Korea. Mr. Lim also worked at Deloitte Korea and Arthur Andersen NY office before GE. 

Mr. Lim graduated Yonsei University, and was admitted to the Korean Institute of Certified Public Accountants (KICPA) and the Korean Association of Certified Public Tax Accountants in 1994 and to the AICPA in 2003. 

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経歴

Kim & Chang (2013-Present) 

Tax Director, GE International Inc Korea (2004-2012) 

Tax Director, Deloitte / Arthur Andersen Korea (1998-2004) 

Tax Manager, Arthur Andersen, New York Office (2001-2002) 

First Lieutenant, Logistics Headquarters of the Republic of Korea Army (1995-1998)

学歴

    Yonsei University (B.A., Business Administration, 1995)

    Passed the 29th Certified Public Accountant Examination (1994)

資格

    Certified Public Accountant, Korea, 1998; New Hampshire, 2003 

    Certified Tax Accountant, 1994

言語

韓国語, 英語

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林亮錄(イム・ヤンロク)
公認会計士


T. +82-2-3703-4543      
F. +82-2-737-9091/9092
     


  




Yang-Rok Lim is a tax attorney/CPA at Kim & Chang. He practices in a wide range of tax areas, with a focus on energy, healthcare, chemistry, labor and employment, mergers & acquisitions and transfer pricing. 

Mr. Lim advises clients on business-specific tax issues, including tax audits, customs audits, Permanent Establishment, transfer pricing, VAT, tax structuring and tax compliance, arising from energy, healthcare and chemistry companies based on his industry experiences with these businesses for over 22 years. Mr. Lim also has extensive experience advising clients on issues relating to labor & employment, M&A and transfer pricing. 

Prior to joining Kim & Chang, Mr. Lim was a tax director at GE International Inc. in Korea, with the role of a tax leader for all the GE industrial affiliates in Korea. Mr. Lim also worked at Deloitte Korea and Arthur Andersen NY office before GE. 

Mr. Lim graduated Yonsei University, and was admitted to the Korean Institute of Certified Public Accountants (KICPA) and the Korean Association of Certified Public Tax Accountants in 1994 and to the AICPA in 2003. 






    Kim & Chang (2013-Present) 

    Tax Director, GE International Inc Korea (2004-2012) 

    Tax Director, Deloitte / Arthur Andersen Korea (1998-2004) 

    Tax Manager, Arthur Andersen, New York Office (2001-2002) 

    First Lieutenant, Logistics Headquarters of the Republic of Korea Army (1995-1998)






Energy
 
  •   Advised on the preparation and review of tax audits and customs audits of the largest global energy company in Korea.
 
Healthcare
 
  •   Advised on the establishment of a new healthcare company by a major US healthcare corporation along with the successful approval of tax incentives from the foreign direct investment of that entity. 
  •   Advised on the preparation and review of tax audits and customs audits of the largest global healthcare company in Korea. 
 
Chemistry
 
  •   Advised on the global M&A of the largest multinational chemical company in Korea. 
  •   Advised on the preparation and review of tax audits and customs audits of the largest global chemical company in Korea. 
 
Labor and Employment
 
  •   Advised on HR tax issues of various multinational companies from the perspectives of individual taxes, withholding taxes and corporate income taxes. 
 
Mergers & Acquisitions
 
  •   Advised on the M&As of various multinational companies including global tax structuring and tax compliance in connection with the business transfer and share transfer for plastics, automobile, real estate and capital businesses. 
 
Transfer Pricing
 
  •   Advised on the bilateral Advance Price Agreement procedures for the largest global energy company in Korea and the unilateral Advance Price Agreement procedures for the largest global healthcare company in Korea. 





学歴

    Yonsei University (B.A., Business Administration, 1995)

    Passed the 29th Certified Public Accountant Examination (1994)


資格

    Certified Public Accountant, Korea, 1998; New Hampshire, 2003 

    Certified Tax Accountant, 1994


言語
  •    韓国語, 英語





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