YOON&YANG
Yoon & Yang’s Finance Practice offers detailed, integrated legal advice on all aspects of unfair trade investigations conducted by financial supervisory authorities under the Capital Markets Act and accounting audits for window dressing under the External Audit Act, ranging from the initial stages of a case to investigation and sanction procedures., the Practice provides our clients with tailored advice for each stage and situation by capitalizing the expertise of its attorneys, senior advisors, and expert advisors with extensive hands-on experience in each related area gained from serving in financial supervisory authorities.

Key Services

Advising on capital market unfair trade investigation cases regarding the use of undisclosed information, market price manipulation, unfair trading, market disturbance, etc.

  • Advising on FSS investigations by reviewing submission materials and participating in Q&A investigations
  • Responding to the Capital Market Investigation Review Council and the Securities and Futures Commission


Advising on accounting review and investigation cases under the External Audit Act, including violations of accounting standards and auditing standards

  • Advising on FSS investigations by reviewing submission materials and participating in Q&A investigations
  • Responding to the Accounting Audit Deliberation Committee and the Securities and Futures Commission

Representative Cases

  • Market manipulation case where full-time investors abused the upper price limit system, etc.
  • Case regarding the use of undisclosed information by an officer at an asset management company
  • Unfair trading criminal cases, including ELW trading
  • Accounting oversight case regarding accounting errors made by major domestic construction companies related to large made-to-order industries
  • Accounting oversight case regarding a large-scale accounting error related to financial product impairment
  • Accounting investigation case regarding fund transactions carried out in the course of an M&A of a major domestic KOSDAQ-listed company
  • Accounting review/audit case regarding inventory valuation