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Tax Practice Group Tax Practice Group TAX PRACTICE GROUP TAX PRACTICE GROUP YOON & YANG Yoon & Yang LLC, which was established in 2003 through the merger of Yoon & Partners and Roh LLC & Yang, has provided the optimized legal service to clients by maintaining perfect balance between consulting and litigation services. Yoon & Yang LLC has systematically streamlined its expertise and know-how in every area of cor- porate counseling and litigation for the purpose of providing a more specialized legal service. The firm’s professionals are grouped into specialized teams according to practice area centering on the expertise and know-how of the experts in their respective fields. The close cooperation between the teams enables the firm to provide optimized one-stop legal services. Yoon & Yang LLC practices law with the mindset of viewing our services from the perspective of cli- ents based on the staunch belief that it is only possible to provide the highest quality legal services when the requisite care and attention are paid to clients and the trust of clients has been earned. Yoon & Yang LLC aims at providing the highest quality legal services, while observing ethical prin- ciples and valuing democratic relationships. The firm strives to grow into a world-class law firm based in Korea to provide a one-stop total legal service and develop together with our clients. TAX Yoon & Yang Tax Practice Group is comprised of a team of leading attorneys, certified public accoun- PRACTICE tants, and certified public tax accountants with depth of knowledge and decades of experiences who GROUP can provide the highest quality services for diverse tax issues. By organizing a team that is custom- ized to the needs of our clients, we are able to offer a systematic approach to our services, and the team’s professionalism, achievement, and competence are well recognized in the market. Yoon & Yang Tax Practice Group is headed by tax practitioners who are most highly regarded in the field. The team includes many former judges with tax expertise at different levels of courts including the Supreme Court, former Commissioner of the National Tax Service, former Commissioner of Re- gional Tax Offices, former Commissioner of the Seoul Main Customs Office, and other former high- ranking officials at the National Tax Service in addition to many attorneys and other tax practitioners with decades of experience. Yoon & Yang Tax Practice Group offers creative, practical, and comprehensive tax management ser- vices in tax advisory services, tax audit defense support, tax appeal, tax litigation, corporate manage- ment consulting and strategic planning. The Group represents clients in administrative proceedings before the National Tax Services, the Board of Audit and Inspection of Korea, and the Tax Tribunals in addition to administrative proceedings. The Group also handles high-stakes tax litigations and disputes. In addition, the Group advises clients in the most effective way in creating innovative and efficient solutions to complex tax issues arising from various transactions and business operations including M&A transactions, investment, global tax planning and transfer pricing that are vital to many domestic and multinational company’s operations in/outside Korea. Furthermore, the Group is equipped with talented customs professionals who offer wealth of expertise and experience in customs matters, foreign exchange, and FTA origin verification. PRACTICE TAX LITIGATION AND DISPUTES AREAS OF • Administrative tax appeal procedures (filing of review of tax imposition, administrative appeals, and TAX GROUP appeal to the Tax Tribunal) • Administrative tax litigation • Civil tax litigation (claim for tax refund from improper tax assessment) and criminal tax litigation • Constitutional tax litigation TAX ADVISORY • Tax advice on general corporate matters • Tax advice on restructurings including merger and division • Strategic tax planning for new investment and business • Tax advice on trusts • Tax planning advice including inheritance, gift, and transfer • Tax advice on family business succession • Advice on tax legislation and amendment, authoritative interpretation INTERNATIONAL TAXATION • International tax advice regarding implementation of BEPS Project • Transfer pricing advice (planning and documentation) • Assistance with Advance Pricing Arrangement (APA) and Mutual Agreement Procedure (MAP) • Tax advice on Korean enterprises’ outbound investment and M&A • Tax advice on foreign enterprises’ inbound investment TAX AUDIT • Preliminary risk diagnosis before tax audit • Tax audit defense on corporate tax, value added tax, individual income tax, and local tax • Tax audit defense on capital gain tax, inheritance tax, and gift tax • Tax audit defense on on-site investigation of value added tax and special audit of tax evasion and tax crimes, offshore tax evasion, and sources of operation funds CORPORATE OPERATION AND TAX COMPLIANCE SUPPORT • Assistance with tax compliance services, tax advisory, and tax agency services regarding establish- ment, corporate operation, closing account, and liquidation of foreign invested corporation, foreign corporation’s branch, and liaison office • Tax advisory and tax agency services for non-resident and foreign expatriate in Korea • Support for application of compliant tax reporting system CUSTOMS • Corporate customs audit (corporate, AEO, and planning audit) • Assistance with Advance Customs Valuation Agreement (ACVA) • HS Code Classification assessment for exported or imported goods • FTA origin verification (written inspection and on-site inspection) • Administrative customs appeal procedures (filing of review of tax imposition, administrative appeals, and appeal to the Tax Tribunal) and administrative customs litigation • Customs violation investigation (customs criminal and foreign currency criminal) and foreign cur- rency inspection TAX LITIGATION AND DISPUTES KEY Successfully represented clients in various levels of tax controversies in which the tax authorities chal- REPRESENTATIVE lenged the clients’ tax position based on: AND • Whether certain type of income should be treated as effectively connected (or substantially related) income subject to withholding tax. ADVISORY • Whether a foreign invested company’s place of business in Korea may be deemed as permanent establish- MATTERS OF ment. TAX GROUP • Whether a royalty payment for a patent license is domestic source income subject to withholding tax. • Whether a gift tax was triggered from a corporate restructuring process under the comprehensive taxation principle, which allows taxation on all items including those not specifically enumerated under the Inheri- tance Tax and Gift Act. • Whether certain item was subject to value-added tax, and whether the input tax amount for value-added tax purposes was correctly calculated on the basis of proportional distribution among taxable and tax-free business. • A number of criminal cases concerning violations of the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax) and Punishment of Tax Evaders Act. TAX ADVISORY SERVICE Advised clients on various tax matters arising from: • The share transfer of a non-listed company, establishment of a foreign subsidiary, and other related trans- actions. • Transfer of a parent company’s shares and capital increase followed by establishment of a subsidiary and transfer of its business. • Formulation of tax strategies for foreigners and their representation. • Establishment of an SPC by foreigners in Korea. • Increased equity of an oligopolistic shareholder due to capital increase. • Foreign company’s purchase of real estate in Korea. • Corporate restructuring. INTERNATIONAL TAXATION Advised clients on various international tax matters arising from: • Transfer pricing documentation (Master File and Local File) in relation to the BEPS recommendations. • in-depth review of tax effects on establishment of an overseas holding company in connection with overseas expansion. • Withholding tax on interest and gift income in connection with issuance of offshore bonds. • Permanent establishment issues relating to the Korean offices of multinational enterprises. • Whether a foreign enterprise’s acquisition of new shares constitutes a transaction involving a third party within the meaning of the Law for the Coordination of International Tax Affairs. • Transfer pricing methodology of computing the arm’s length price. • Korean enterprise’s services provided to a foreign subsidiary and foreign enterprise’s services pro- vided to a Korean subsidiary. • Transfer of shares of a Korean enterprise owned by a foreign enterprise to another Korean enterprise. • Transfer of shares of a Korean enterprise owned by a foreign private equity fund. TAX AUDIT • Represented corporations, high-net-worth individuals, and large businesses in tax audit and special audit of tax evasion and tax crimes. • Represented a client in a tax audit regarding construction of a golf course and stock conversion of a convertible bond. • Represented clients in tax audits regarding sales revenue omissions and bank account investigation. • Represented a client in a tax audit regarding receipt of a large sum of properties, fund source, slush fund formation, and borrowed-name bank account. • Represented a client in a tax audit regarding capital gain tax, inheritance tax, and gift tax matters. CORPORATE OPERATION AND TAX COMPLIANCE SUPPORT • Provided tax advisory services for establishment and operation of domestic corporations, foreign in- vested corporations, foreign corporations’
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