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Tax Litigation Team consists of experts with years of experience in government. One of our top litigators formerly served as the leader of a team of Research Judges dedicated to tax cases in the Supreme Court of Korea while another served in the past as a Technical Advisor to the Tax Policy Review Council at the Ministry of Strategy and Finance, and as an Advisor to Seoul Regional Tax Office and Jungbu Regional Tax Office. Prior to joining Yulchon, our certified tax accountants worked at the Tax Tribunal and our licensed customs attorneys served at the Korea Customs Service. The cumulative experience of our experts enables the Litigation Team to deal with any tax dispute flexibly and systematically. Through cooperation of the experts in their respective fields, the Tax Litigation Team has been successful not only in pre-trial proceedings such as filing of pre-assessment review request and appeals to the Tax Tribunal, but also in trials with the highest winning rate in Korea; the Team has obtained multiple precedent-setting victories and the best results for clients in resolving tax disputes.
 

Major Practice Areas

  • Administrative adjudications (pre-assessment review request to the tax authorities, administrative objections and appeals, and appeals to the Tax Tribunals)
  • Tax appeals to Administrative Courts  
  • Civil tax litigation (requests for refund)
  • Constitutional tax litigation

Tax Tribunal cases

  • Successfully represented Coca-Cola in the en banc case at the Tax Tribunal regarding the imposition of the value added tax of approximately KRW 10 billion on Coca-Cola’s advertising expenses
  • Successfully represented STATS ChipPAC Korea, a global semiconductor test and packaging service provider, in Tax Tribunal cases in relation to the interpretation of tax treaties.    
  • Obtained a ruling from the Tax Tribunal of the invalidity of tax penalties of approximately KRW 130 billion on Kyobo Life Insurance due to non-compliance with legal requirements for IPO.     
  • Obtained a favorable decision from the Tax Tribunal en banc regarding the imposition of the value added tax of approximately KRW 22 billion on the basis that the services provided in the subsidiary company by an employee of National Agricultural Cooperative Federation are taxable.
  • Obtained a decision that cancelled the corporate income tax imposed on Shinsegae Co., Ltd., in relation to the acquisition of the stocks of Westin Chosun Hotel.

Court cases

  • Obtained a judgment in favor of the plaintiff, City Group, for all issues raised by the plaintiff regarding the imposition of securities transaction tax of KRW 6.3 billion. It is a leading case to confirm that depository receipts are not subject to securities transaction tax.
  • Represented Samsung Electronics and won a decision on cancellation of customs of approximately KRW 160 billion imposed on Multi-Chip-Package. This was the first Supreme Court decision on the issue above obtained among eight companies including Samsung. 
  • Represented in a leading case on acknowledgment of deductibility of expenses for stock options. This is a highly influential case for tax accounting of other companies that provided stock options.  
  • Represented Humax Co., Ltd, a global manufacturer of digital set-top boxes, and won a lawsuit on the applicability of special tax exemption on gains from exercise of stock options.
  • Represented a shareholder of GM Entertainment, an entertainment management agent, and obtained a decision to cancel the imposition of gift tax.
  • Represented Shinhan Bank and others in a lawsuit against taxation of Japanese Yen Swap Time Deposit. Yulchon was the first law firm to obtain a decision in favor of the taxpayer from the trial court and from the Supreme Court.

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