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Jin Woo Kim
Certified Public Accountant
- TEL 82 2 6182 8327
- FAX 82 2 6003 7017
- E-MAIL jinwkim@yoonyang.com
Biography
Jin Woo Kim is a certified public accountant at Yoon & Yang LLC, and his main practice area is tax advisory service.
Before joining Yoon & Yang, Mr. Kim worked as a certified public accountant at Samil PwC and Deloitte Anjin LLC and a tax manager at KPMG China’s Shanghai office. Mr. Kim has provided tax advice for multinational companies at home and abroad regarding various aspects of tax issues, e.g. tax adjustment, tax assessment, tax appeal, support for tax investigations, and transfer price, etc.
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Before joining Yoon & Yang, Mr. Kim worked as a certified public accountant at Samil PwC and Deloitte Anjin LLC and a tax manager at KPMG China’s Shanghai office. Mr. Kim has provided tax advice for multinational companies at home and abroad regarding various aspects of tax issues, e.g. tax adjustment, tax assessment, tax appeal, support for tax investigations, and transfer price, etc.
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Experience
- 2013-present Yoon & Yang LLC
- 2011-13 Shanghai Office of KPMG China
- 2007-10 Deloitte Anjin LLC
- 2006-07 Samil PwC
Education
- 2007 Yonsei University, B.A. in Business Administration
Representative Matters
[Tax Advisory]
- Reviewed measures for establishment of a holdings company by Orion
- Reviewed tax issues upon split-off of Hanwha Life
- Reviewed practical tax issues following spin-off of Hyundai Green Food
- Reviewed merger issues between affiliates of SPC Samlip Group
- Reviewed business acquisition & transfer issues between affiliates of BGF Group
- Reviewed tax issues related to rights offering of Woori Investment Bank
- Reviewed measures for disposal (i.e., liquidation, bankruptcy and sale) of an overseas subsidiary of a service company
- Reviewed measures for normalization (i.e., debt-to-equity swap and paid-in capital increase) of an overseas subsidiary of a transportation company
- Advised a food company on the deal structure of foreign investment & royalty collection via a Singaporean intermediate holdings company
- Advised on governance restructuring measures for investment, energy, fashion, and construction companies
- Reviewed issues on bequeathment tax (gift tax) for multiple companies related to funneling work to subsidiaries
- Reviewed issues on pre-bequeathment and family business inheritance tax exemption for transportation and materials companies
- Reviewed measures for capitalization of third-party title trust of a distribution company
- Reviewed issues on share valuation of a golf country club owned by a leisure company
- Reviewed issues of excluding from gross income the dividends paid by an overseas subsidiary for a power generation company
- Reviewed tax issues for a holdings company as to an executive officer’s holding of concurrent position
- Advised Korea Zince relating to taxes on technology transfer and license fee between special related parties
- Advised UAMCO relating to taxes on the sale of distressed bonds
- Advised SPC Samlip Group relating to value-added tax on operation of mileage program
- Advised on value-adde tax and other tax issues for trust companies (KOREIT and Korea Trust)
- Advised multiple companies related to measures for payment of bonuses and retirement benefits to officers
- Advised on taxation related to a foreign entity’s share transfer to a domestic entity
- Reviewed issues on taxation regarding call option convertible bonds
- Reviewed issues on taxation regarding a resident’s disposition of domestic assets and overseas relocation
- Handled matters regarding due diligence of M&A deal of a semiconductor equipment company
- Handled the tax review for pharmaceutical and chemical companies
- Handled the tax audit for multiple companies (i.e., Korea Zinc, Hyundai Libart, KyeRyong Construction Industrial, KR Industries, Bithumb Korea, HancomGroup, SG Group, Bucket Studio, and SDN)
- Represented CS WIND in the case seeking adjudication as to the disposition imposing corporate tax upon collection of deducted corporate tax amount for regional relocation
- Handled the case seeking adjudication as to revocation of disposition imposing corporate tax based on arm’s length price, and provided assistance in administrative legal proceedings
- Handled the case seeking adjudication as to disposition imposing inheritance tax (i.e., declared price and estimated profit), and provided assistance in administrative legal proceedings
- Handled the case seeking adjudication as to the disposition imposing gift tax (i.e., rights offering and FI put option)
- Handled the case seeking adjudication as to the disposition imposing income tax on pre-sellers, and provided assistance in administrative legal proceedings
- Handled the case seeking adjudication as to the collection of deducted acquisition tax, and provided assistance in administrative legal proceedings
- Handled the case seeking adjudication as to second tax liability of an oligopolistic shareholder [Tax Filing]
- Handled the filing of corporate tax and VAT for multiple foreign investment companies
- Handled the filing of overseas financial account
Publications
[Books]
[Dissertations]
- Study on Tax Practice 2, Yoon & Yang LLC (Co-Author, 2018)
- Study on Tax Practice 1, Yoon & Yang LLC (Co-Author, 2015)
[Dissertations]
- ‘Study on the scope of assessment to Post Adjustment of Multinational Corporation’, Joint Seminar of Korea Research Society for Customs and Customs Valuation Forum (Co-author, 2015)
Insights
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Certified Public Accountant, Korea (2008)
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Korean and English
