Myung Jun Kim

Myung Jun Kim

  • Senior Advisor
  • T. +82-2-3404-7577
  • F. +82-2-3404-7687
  • E. myungjun.kim@bkl.co.kr

Overview

Myung Jun Kim is based on his expertise and experience in the tax sector gained at the National Tax Service, the OECD, and tax law firms, Mr. Kim provides advice on designing international transactions, including transfer pricing, responding to international transactions and corporate tax audits, and tax appeals.

After entering the public service through the 37th Higher Service Examination, Mr. Kim served as the tax counselor at the Korean Delegation to the OECD, the policy coordination officer of the National Tax Service, the auditor of the Jungbu Regional Tax Office, the director general of the Tax Source Analysis Bureau and the Investigation Bureau Division 1 of the Busan Regional Tax Office, the director general of the International Transaction Investigation Bureau of the Seoul Regional Tax Office, the planning and coordination officer and the director general of the Investigation Bureau of the National Tax Service and retired as the commissioner of the Seoul Regional Tax Office.

Representative Experience

2025-Present Bae, Kim & Lee LLC
2020-2025 Advisor, Gaon Law Group
2019-2020 Commissioner, Seoul Regional Tax Office
2017-2019 Planning and Coordination Officer, Director General, Investigation Bureau, National Tax Service
2016-2017 Director General, International Transaction Investigation Bureau, Seoul Regional Tax Office
2014-2016 Director General, Investigation Bureau Division 1, Tax Source Analysis Bureau, Busan Regional Tax Office
2013-2014 Auditor, Jungbu Regional Tax Office
1995-2013 National Tax Service
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2025-Present Adjunct Professor, University of Seoul Graduate School of Science in Taxation and Korean Association of Certified Public Tax Accountants

Education

2024 University of Seoul (Ph.D.)
1995 Seoul National University (M.P.A.)
1990 Seoul National University (B.A.)

Selected Activities

Publications
Theory of International Taxation (Samil InfoMine, 2021)
A Study on Value-Added Tax Liability in Cross-Border B2B Service Transactions-Focusing on Taxation Issues Following the Establishment of a Permanent Establishment, Journal of International Taxation Vol. 41, No. 2, pp. 31-78(International Fiscal Assocation Korea, 2025)
A Study on the Interpretation and Application of the Principal Purpose Test rule and the Substance-over-Form Principle under the framework of the BEPS MLI (Doctoral Dissertation, University of Seoul Graduate School of Science in Taxation, 2024)
The Interpretation and Application of the Concept of Beneficial Ownership and the Substance-over-Form Principle under the Framework of the BEPS MLI, Journal of International Taxation, Vol. 39, No. 1, pp. 43-90(Co-author, International Fiscal Assocation Korea, 2023)
A Study on the Methodology of the Attribution of Profits to the Permanent Establishments-Focusing on the Application of Authorised OECD Approach, Journal of International Taxation Vol. 38, No. 1, pp. 43-88(International Fiscal Assocation Korea, 2022)
Awards
Service Merit Medal (2005)
Presidential Citation (2000)

Qualifications

2016 Certified Tax Accountant (Korea)