YOON&YANG

• Tax
• Tax Advisory ∙ Tax Strategy
• Pre-Audit Diagnosis ∙ Tax Audit
• Tax Trial
• Tax Litigation
• International Taxation ∙ Transfer Pricing
• Criminal Defense
• Tax Compliance ∙ Outsourcing
• Corporate Succession
• Customs Investigation ∙ Customs Audit
• Customs Appeal ∙ Authoritative Interpretation
• Transfer Pricing
• Tariff Classification Advisory
• Trusts
• Real Estate Trust

• 2016-present Yoon & Yang LLC
• 2025-present Research Director, International Fiscal Association Korea
• 2023-present Director, Tax Future Forum
• 2013-present Researcher, Korea University Center for Tax Law and Policy
• 2022-23 Vice Chair, Korea Tax Association Future Society
• 2021-22 Vice Chair, International Tax Association YIN Korea Branch
• 2020-21 Internal Auditor, Local Tax Future Forum
• 2019-20 Member, Youth Committee, Korea Local Tax Association
• 2010-13 Certified Public Accountant, Samil PriceWaterhouseCoopers (International Tax / Global Services)

• 2022 Duke University School of Law (LL.M.)
• 2019 Korea University Graduate School of Law (Ph.D. in Law, Certificate of Completion)
• 2016 Korea University School of Law (J.D.)
• 2011 Korea University (B.A. in Business Administration)

• Admitted to bar, Korea (2016)
• Certified Tax Accountant, Korea (2012)
• Certified Public Accountant, Korea (2010)

• Provided tax advisory services, defended clients in tax audits, and filed claims for correction for domestic and foreign companies, shareholders, and executives
• Represented executives of multinational enterprises and large domestic corporations in criminal tax proceedings, including tax evasion cases
• Advised real estate trust companies on trust-related tax matters; litigated to revoke corporate income tax assessments; and handled related civil and criminal actions
• Handled civil and tax litigation involving intercompany trademark and patent royalties within large corporate groups
• Defended blockchain-related companies and cryptocurrency exchanges in tax audits and provided accounting and tax advice
• Litigated to revoke assessments of corporate income tax, tobacco consumption tax, and individual consumption tax for a multinational tobacco company
• Filed VAT and withholding tax correction claims and provided international tax advice for a multinational biotech company
• Litigated to revoke gift tax assessments arising from the transfer of seabed mining rights
• Litigated to revoke corporate and gift tax assessments related to a listed company’s issuance of convertible bonds and warrants
• Litigated to revoke local tax and related assessments concerning real estate funds managed by an asset management company
• Advised multinational enterprises on the impact of and responses to the OECD Pillars
• Provided outbound tax advice on M&A involving overseas investee companies and on tax planning
• Advised companies investing in the U.S. on U.S. legislation (IRA/BBBA) and related tax credits
• Advised on comprehensive share exchanges involving domestic corporations for U.S. listings and headquarters relocations
• Assisted with U.S. bankruptcy proceedings and advised on bad debt deductions related to domestic receivables

• Notable Practitioner, International Tax Review (ITR) (2026)
• YIN Award, International Fiscal Association Korea (2019)

[Books]

• A Study on Policy Factors Supporting Tax Administration: A Legal Analysis of the Issues and Improvement Measures of the Adjustment Request System under the Framework Act on National Taxes – Korea Institute of Public Finance (Co-author, 2023)
• Tax Practice Study II - Yoon & Yang LLC (Co-Author, 2018)
• Criminal Law on Foreign Exchange, Korea Customs and Trade Development Association (Co-Author, 2017)

[Academic Papers]

• The Compensated Nature of Real Estate Acquisition in Corporate Spin-Offs, Study on Special Law, Vol. 21, Supreme Court Special Litigation Practice Research Association (2025)
• South Korea Chapter, Tax Controversy, Chambers Global Practice Guides, Chambers and Partners (Co-author, 2024-2025)
• South Korea Chapter, Transfer Pricing, Chambers Global Practice Guides, Chambers and Partners (Co-author, 2025)
• Review on the 2020 Supreme Court’s Decisions Related to the Value-Added Tax Act and Customs Act, Vol. 27, no. 1, Seoul Tax Law Review, Tax Law Association (2021)
• Issues from the Decrease in Executable Properties and Tax Evasion Using Trusts - Focusing on the Value Added Taxes in Real Estate Trusts -, Vol. 26, no. 3, Seoul Tax Law Review, Tax Law Association (2020)
• Restitution in Integrum through the Contract Rescission & Acquisition Tax, Vol. 323, CPA Monthly (2020)
• Commentary of Tax Cases, KICPA Press (Co-Author, 2020)
• Study on Disposal of Income and Withholding Tax on Outflow of Income by Transfer Pricing Taxation, Vol. 35-3, Journal of IFA, International Fiscal Association Korea Press (2019)
• Beneficial Ownership under the Tax Treaty, Tax Practical Research, vol. 2, Yoon & Yang Tax Group (2017)
• The Scope of Related Parties in Korean Tax Law and Study of Systematic Reform, vol.14, Korea University Law Review (2013)