Chano CHOI, a certified tax accountant, is currently the head of Tax Team II of Bae, Kim & Lee LLC. His main work areas include representation in tax probes, prior tax examination, tax appeals as a procedure prior to trial (including request for a judgment on propriety before tax levying, examination of national tax, and judgment of national tax) and general tax counseling. He passed the 37th higher civil service examination (finance and economy). He started his career with Jung-Busan District Tax Office (as head of general affair division) in May 1995. He worked at Jeju District Tax Office, Pyeongtaek Tax Office, Jungbu Regional Tax Office (Corporate Tax Division), National Tax Service (VAT Division, Planning & Budget Office, and Planning & Finance Office), Yeongdeock Tax Office (as head of the Office), and Seoul Regional Tax Office (as head of Research 3 Division under Research 1 Bureau) until December 2010 before joining BKL in January 2011.