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Lee, Chang Su
Introduction
Chang Su Lee is a senior tax attorney at Yulchon LLC who practices primarily in the areas of domestic tax consulting, tax audit, and tax litigation. Mr. Lee graduated from the National Tax College, and before joining Yulchon, he worked at the National Tax Service (“NTS”) and the Tax and Customs Office of the Ministry of Economy and Finance (“MOEF”) for 14 years and 11 years, respectively. During his term at the NTS, Mr. Lee was in charge of tax audits on large companies and audits relating to inheritance and gift tax. At the MOEF’s Tax and Customs Office, he worked in the corporate tax division and general regulations division, accumulating vast experience in corporate taxation and enactment/amendment of tax regulations, as well as interpretation of various tax laws.
- 2026 Yonsei University, Tax Law, LL.M.
- 1996 National Tax College, B.A.
- 2021-present Senior Tax Attorney, Yulchon LLC
- 2019-2021 Chief Deputy Director, General Regulations Division, Tax and Customs Office, MOEF
- 2018-2019 Deputy Director, Corporate Taxation Division, Tax and Customs Office, MOEF
- 2017 Deputy Director, General Tax Division, Tax and Customs Office, MOEF
- 2016 Deputy Director, Personal Income Tax Division, Tax and Customs Office, MOEF
- 2013-2015 Assistant Deputy Director, Corporate Income Tax Division, Tax and Customs Office, MOEF
- 2011-2012 Assistant Deputy Director, Income Tax Division, Tax and Customs Office, MOEF
- 2008-2010 Auditor, Corporate Income Tax Department, NTS
- 2006-2007 Auditor, In charge of inheritance/gift tax, Investigation Division #3, Seoul Regional Tax Office
- 2004-2005 Auditor, Corporate Income Tax Department, Yeoksam District Tax Office, Seoul Regional Tax Office
- 2021 Certified Tax Accountant , Republic of Korea
Korean
Representative Matters
- Contributed to the enactment/amendment of tax laws relating to corporate restructuring
- Contributed to the enactment/amendment of laws relating to the increase in the tax loss carryforward deduction limit for companies undertaking business restructurings
- Contributed to the enactment/amendment of laws relating to the deductibility of qualified purpose business reserve funds of non-profit companies
- Published the MOEF tax law interpretation guide
- Overall work relating to the MOEF tax rulings
- Tax audits relating to inheritance and gift tax
- Tax audits on large companies
Awards/Recognition
- 2013 Minister, Ministry of Economy and Finance
- 2018 Minister, Ministry of Economy and Finance
