YOON&YANG
Seong Eon Kim Certified Public Accountant
김성언 회계사.jpg
  • TEL 82 2 6182 8554
  • FAX 82 2 6182 7032
  • E-MAIL
Seong Eon Kim is a certified public accountant at Yoon & Yang LLC, and his main practice areas are tax advisory and tax strategy, pre-audit diagnosis and tax audit, tax trial and authoritative interpretation, tax litigation and tax filing, etc.
Mr. Kim obtained the CPA license in 2009 and worked at Samil PwC in 2010 before joining Yoon & Yang LLC in 2017. He has advised on extensive tax matters, including tax audit/diagnosis/appeal, correction claim, authoritative interpretation inquiry, and international tax, etc.

Experience

  • 2017-present Certified Public Accountant, Yoon & Yang LLC
  • 2010-17 Certified Public Accountant, Taxation Group, Samil PwC
  • 2009 Passed the 44th Certified Public Accountant Exam

Education

  • 2017 University of Seoul, Graduate School of Science in Taxation, M.A.
  • 2016 Korea National Open University, Department of Law
  • 2010 University of Seoul, Department of Science in Taxation

Representative Matters

[Tax Advisory & Tax Strategy]
  • Handled claim for correction regarding corporate income tax of an automobile company and inheritance tax of a chairman of the company
  • Reviewed exemption from acquisition tax for a real estate company and corporate income tax for a power generation company, etc.
  • Reviewed tax issues regarding stock options for a service company and a securities company, etc.
  • Reviewed refund of foreign tax credits in relation to establishment of an overseas branch by a software company
  • Reviewed tax issues regarding the goodwill of an apparel company, a chemical company and a plastic producer, etc.
  • Reviewed tax imposition on public interest companies for a public fund operator
  • Reviewed tax issues regarding restructuring of an apparel company, a securities company and a food company
  • Reviewed follow-up management of inheritance deductions for family businesses for an assembly and construction company
  • Reviewed tax issues regarding funds and trusts for securities companies
  • Reviewed tax issues regarding share transfer by a pump manufacturer and acquisition of treasury stocks by a chemical substance manufacturer
  • Reviewed tax issues regarding call options of a software company
  • Reviewed assessment of non-listed shares of an apparel company
  • Reviewed tax issues regarding real estate development by a real estate company, and real estate lease by a food company
  • Reviewed tax issues regarding change of transactional structure by a chemicals company
  • Reviewed tax issues regarding sales entrustment by an apparel company

[Pre-audit Diagnosis & Tax Audit]
  • Handled tax audits for an engineering company and a software company, etc.
  • Diagnosed legal risks regarding management of a transporting company and a construction company, etc.

[Tax Trial & Authoritative Interpretation]
  • Requested preliminary authoritative interpretation of tax laws on behalf of an automobile company or a machinery company
  • Requested gift tax trial on behalf of a wholesale business

[Tax Litigation]
  • Represented an insurance company in a litigation involving corporate income tax
  • Represented a constructor in a litigation involving value-added tax
  • Represented a leasing company in a litigation involving gift tax
  • Represented a steel manufacturer in a litigation involving local corporate income tax

[Tax Filing]
  • Handled corporate income tax filing for a number of foreign-invested enterprises

Publications

  • Study on Tax Deduction Scheme for Research & Personnel Development Cost, Graduate School of Science in Taxation, University of Seoul (2017)