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Tax Trial
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Antitrust & Competition
- Antitrust & Competition
- Antitrust & Competition Litigation
- Antitrust & Competition Compliance
- Merger Filings
- Unfair Affiliate Transactions
- Cartel
- Unfair Trade Practices
- Consumer Protection · Terms and Conditions
- Abuse of Market Dominance
- Distribution
- E-Commerce ∙ Labeling and Advertising (Dark Pattern, Greenwashing)
- Corporte Governance ∙ Conglomerates ∙ Holding Companies
- Subcontracting
- Customs ∙ International Trade
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Finance ∙ Capital Markets
- Finance ∙ Capital Markets
- Financial Disputes ∙ Litigation
- Financial Consumer Protection Regulations
- Financial Compliance
- Financial Investment Companies
- Financial Company Examinations ∙ Sanctions
- Financial Company Licenses ∙ Permits
- Financial Company M&A
- Insurance
- Real Estate Financing ∙ Investing
- Unfair Trade Investigation ∙ Accounting Audit
- Investment Funds
- Trusts
- Specialized Credit Finance Companies ∙ Savings Banks
- Banks ∙ Financial Holding Companies
- Acquisition Financing
- Anti-Money Laundering
- Derivatives
- Project Financing
- Aircraft ∙ Vessel Financing
- IPO ∙ Listing Eligibility Reviews
- Corporate Law
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Litigation ∙ Arbitration
- Litigation ∙ Arbitration
- Family Law
- Construction
- Antitrust & Competition Litigation
- International Arbitration ∙ Litigation
- Financial ∙ Capital Market Disputes
- Corporate Criminal Defense
- Logistics Disputes
- Broadcasting ∙ Communications Disputes
- Commercial ∙ Construction Arbitration
- Commercial ∙ Management Rights Disputes
- Sports ∙ Entertainment
- Employment & Labor Litigation
- Product Liability
- Tax Litigation
- Class ∙ Group Actions
- Administrative Disputes
- Constitutional Litigation
- Healthcare Disputes
- Criminal Trials
- Environmental ∙ Energy Disputes
- Employment ∙ Labor
- Tax
- Intellectual Property
- Criminal Defense
Overview
To reduce potential tax risks and to ensure stable business activities, it is often necessary to obtain a tax authority’s authoritative interpretation of tax laws and regulations in advance. The Tax Trial & Authoritative Interpretation Team of Yoon & Yang’s Tax Practice offers quality legal services to obtain from tax authorities authoritative interpretation of tax laws and regulations favorable to clients.
Key Services
- Pre-assessment review
- Tax appeal, request for examination, and request for adjudication against national, local, customs duty, and international tax imposition
- Request for correction of erroneous payment or overpayment of national/local tax; tax appeal, and request for adjudication against dispositions refusing such corrections
- Application for preliminary answer from the National Tax Service; written request to obtain authoritative interpretations
- Civil petition with the Ministry of Interior and Safety and local governments to obtain authoritative interpretation of tax laws and regulations
Representative Cases
- Appealed gift tax assessments on donation of foreign funds
- Appealed corporate tax, value-added tax and acquisition tax levied on a trust company in relation to a trust project
- Appealed corporate tax levied based on delayed collection of account receivables from an overseas subsidiary and relocation of the head office
- Appealed value-added tax levied on KORAIL with respect to the allocation of common input tax on KORAIL’s public service subsidy
- Obtained a favorable ruling for a domestic airline operating aircrafts using operating leases in a case seeking refund of rural special tax
- Appealed comprehensive real estate tax and obtained a favorable ruling regarding the scope of property tax deduction applicable in calculating comprehensive real estate tax
- Appealed acquisition tax levied on a broadcaster in connection with the relocation of its head office
- Obtained a favorable ruling regarding local tax reduction or exemption for real estate on which to establish a knowledge industry center
- Appealed general income tax levied on corporate bonuses
- Pre-assessment review involving value-added tax related to long-term leases of unsold apartment units
- Appealed customs duties and individual consumption tax levied on power generation fuel imported by a power company
- Civil petition requesting authoritative interpretation concerning acquisition tax levied on domestic trust companies
- Obtained preliminary answer from the National Tax Service regarding oil tax refund due to the distribution of tax-free oil
