YOON&YANG

• 2025-present Yoon & Yang LLC
• 2008-25 Lee & Ko LLC
• 2011-12 Taxpayer Advocacy Committee, NTS Jungbu District Office

• 2015 UCLA School of Law, LL.M.
• 2008 Judicial Research & Training Institute
• 2002 University of Seoul, Graduate School of Law (LL.M. course completion)
• 1999 Korea University, LL.B.

[International Taxation]

• Represented M Corporation in a lawsuit to cancel the withholding corporate tax on royalty income related to trademarks of U.S. company M
• Represented companies I, P, N, and T in a lawsuit to cancel the withholding corporate tax on royalty income related to patents for U.S. companies I, P, N, and T
• Represented H Corporation in a lawsuit to cancel the corporate tax assessment related to transfer pricing for Korean companies H, C, and D
• Represented S Corporation in a lawsuit to cancel the corporate tax assessment on its Korean branch
• Represented A Corporation in a dispute over corporate tax assessment related to the free use of trademarks for a foreign company

[Financial Taxation]

• Provided tax advisory on will substitute trusts and testamentary trusts for major domestic banks
• Represented in lawsuits and provided advisory on the distinction between interest and dividend income
• Provided advisory to key individual clients regarding overseas financial account reporting
• Advised on the establishment of FATCA/CRS compliance systems for domestic financial institutions
• Conducted research services on domestic implementation regulations related to FATCA and CRS for the Ministry of Strategy and Finance

[Books]

• Commentary on Trust Law, Third Edition, Lee & Ko LLC (Co-author , 2021)

[Academic Papers]

• A Comprehensive Analysis of Trusts and Related Tax Issues, Taxation Monthly (November 2017)
• Recent Developments on the Implementation of US FATCA in South Korea, International Tax Review, Legal Benchmarking Limitted (July 2014)

[Articles]

• Trust tax Column Series, Daily NTN (2021∼)