YOON&YANG

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Kyungjin Lee Partner

TEL 82 2 6182 8140
FAX 82 2 6003 7017
E-MAIL leekj@yoonyang.com

Kyungjin Lee is a partner at Yoon & Yang LLC. Her main practice areas include tax advisory and tax strategy, tax trials, and tax litigation.
Ms. Lee was a tax lawyer at Samil Pricewaterhouse Coopers for four years before serving in leading roles at the Litigation Bureau of the Seoul Regional Tax Office, during which she handled a variety of tax-related matters. With her practical experience from an accounting firm and specialized knowledge in tax law, she advises clients on tax issues including tax trials and litigation, and is an active member of the tax law community.

Experience

2017-present Yoon & Yang LLC
2021-present Tax Legal Advisor, Seoul Regional Tax Office
2021-present Member, Active Administration Committee, Namyangju-si
2021-present Member, Ohjeong Fund Management Special Committee, Korea Women's Bar Association
2020-present Member, Citizen Participation Innovation Committee, Korea Institute of Startup & Entrepreneurship Development
2017-present Member, National Litigation Appeal Deliberation Committee, Seoul High Public Prosecutors’ Office
2019-21 Advisor, Litigation Support, Korea Institute of Local Finance
2018-20 Member, National Tax Information Disclosure Review Committee, National Tax Service
2014-17 Director, Litigation Bureau, Seoul Regional Tax Office
2014 Legal Counsel, Ministry of Safety and Public Administration
2014 Member, Tax Development and Examination Committee, Ministry of Strategy and Finance
2013-14 L.K.B & Partners LLC
2013-14 Member, National Tax Examination Committee, National Tax Service
2009-13 Deputy Director, International Tax Litigation Task Force, Litigation Department I, Seoul Regional Tax Office
2006-09 Samil Pricewaterhouse Coopers
2005-06 Research Fellow, Institute of Law for Lawyers, Ludwig-Maximilian University of Munich
2005 Samil Pricewaterhouse Coopers

Education

2010 Korea University, Graduate School Department of Law, LL.D.
2005 Judicial Research and Training Institute
1999 Korea Advanced Institute of Science and Technology (KAIST), Graduate School of Management, M.S.
1994 Ewha Womans University Law School, College of Law, LL.B.

Representative Matters

Advised on revocation of denial of corporate tax correction under Article 85-2(3) of the Restriction of Special Taxation Act
Advised on whether lease of an unsold apartment is subject to value-added tax and handled legal matters for the Fact-Finding Committee on Taxation
Advised on earnings reserved for appropriation in the case of a merger and drafted written inquiries to the National Tax Service
Represented client in litigation seeking to revoke disposition of gift tax relating to the purchase of bonds with warrants
Represented client in litigation seeking to revoke disposition of gift tax relating to a transaction with a certain entity
Represented client in litigation seeking to revoke imposition of corporate income tax of approximately KRW 100 billion in connection with whether a German fund was the actual owner of the fund (Decision overturned in the second appeal and remanded to the court of first instance)
Represented client in litigation seeking to revoke imposition of transfer income tax of KRW 101.7 billion on Fund L’s Star Tower sale of shares
Represented client in litigation seeking to revoke denial of a claim to correct corporate income tax of KRW 120 billion on Fund L’s sale of KEB equity
Represented client in litigation seeking to revoke imposition of corporate income tax of KRW 43 billion on sale of Bank S by New Bridge Capital
Represented client in litigation seeking to revoke denial of a claim to correct corporate income tax of KRW 33 billion on sale of land for non-business purposes by Life Insurance S
Represented client in litigation seeking to revoke denial of a claim to correct corporate income tax of KRW 33 billion of sale of land for non-business purposes by Life Insurance S
Represented client in litigation seeking to revoke imposition of corporate income tax of KRW 130 billion where the issue concerned actual control over a Hong Kong corporation
Represented client in litigation seeking to revoke imposition of corporate income tax of KRW 5.8 billion, where the National Tax Service applied the tax treaty on grounds that the U.S. partnership was the actual owner of the dividend income from Company E (Successful on appeal)
Represented client in litigation seeking to revoke imposition of corporate income tax of KRW 6.6 billion on Company H in connection with the “decision concerning amount of depreciation in book value on account of asset succession” under the Corporate Tax Act (Decision overturned in the second appeal and remanded to the court of first instance)
Represented client in litigation seeking to revoke denial of a claim to correct corporate income tax of KRW 2.2 billion, in connection with deduction of Company B’s expenses for exercising stock options (Successful on appeal)
Represented client in litigation seeking to revoke disposition of changed income amount notification to Foreign Bank D
Represented client in litigation seeking to revoke imposition of corporate income tax in connection with tax reduction on corporate R&D expenses
Represented client in litigation seeking to revoke imposition of a gift tax of KRW 80 billion on charges against Company L for circumventive inheritance
Represented client in litigation seeking to revoke imposition of gift tax in connection with comprehensive gift under the Inheritance Tax and Gift Tax Act
Represented client in trial in connection with claim to revoke imposition of corporate income tax on tobacco manufacturer B
Advised V* Truck Korea B on pre-taxation review over imposition of VAT
Advised Mobile Operator M on appeal of imposition of VAT
Advised Discount Store K on tax investigation

Awards

Presidential Award for Good Public Officials

Publications

“Whether the Regulation on Recurrent Title Trust Transfer is Applicable Toward Allocated New Shares According to the Agreement on the All-Inclusive Exchange of Shares” (Law Times, 2018)
“Shareholder Registry Requirements Related to Title Trust Transfer and Period of Submitting the Circumstantial Statement on a Change of Shares” (Law Times, 2017)

Insights

Admitted to bar, Korea (2005)
Korean and English

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