Overview
Jonghyeun Lee served at the Seoul Main Customs of Korea Customs Service for about eight years from 2006 to 2015 and joined Bae, Kim & Lee LLC in 2015 as an expert for tax affairs.
Based on his experience in various customs administrative matters including customs clearance, customs audits, country of origin (FTA) issues and litigation at Korea Customs Service, Mr. Lee successfully assists corporate clients with their various customs issues. His main practice areas include corporate customs cases (audits and investigations) and country of origin verification issues.
Related Practices
Representative Experience
2015-Present
Bae, Kim & Lee LLC
2012-2015
General Examination Division, Seoul Customs
2011-2012
FTA Division 1, Seoul Customs
2010-2011
Clearance Facilitation Division, Cheongju Customs
2009-2010
Tax Payment Examination Division, Seoul Customs
2008-2009
Refund Examination Division, Seoul Customs
2006-2008
Clearance Facilitation Division, Seoul Customs
Representative Matters
Advised Company A on valuation of taxable price of the prototypes on bonded areas
Advised Company B on advanced customs valuation arrangement (ACVA) for specially related persons
Advised Company C on the measures following customs audit
Advised Company D on the calculation of taxable price of processed goods on consignment without exchange and on adjusted import tax invoices
Advised Company E on adjudgment of the imposition of additional charges on oil under the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export
Customs Audit
Advised Company A on valuation of taxable price of the prototypes on bonded areas
Advised Company B on advanced customs valuation arrangement (ACVA) for specially related persons
Advised Company C on the measures following customs audit
Advised Company D on the calculation of taxable price of processed goods on consignment without exchange and on adjusted import tax invoices
Advised Company E on adjudgment of the imposition of additional charges on oil under the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export
Represented Company F in planned audit
Advised Company G on valuation of taxable price of the prototypes on bonded areas
Customs Investigation (Criminal)
Advised Company H on foreign exchange investigation
Advised Company I on response to foreign exchange investigation on the transaction to introduce a vessel without offset declaration
Advised Company J on foreign exchange investigation
Advised Company K on alleged violation of the Customs Act (illegal import)
Advised Company L on foreign exchange investigation relating to cryptocurrency transactions
Advised Company M on alleged violation of the Customs Act (outbound smuggling)
Advised Company N on foreign exchange investigation
Other
Advised Company O on adjudgment of whether Korea-EU preferential tariffs apply to imported oil
Advised Company P on the Customs Act and the Foreign Trade Act in connection with the marking of origin
Advised Company Q on the clearance requirements in connection with the import of chemicals
Advised Company R on the Customs Act regarding the medicine ingredients for research and testing
Advised Company S on the Foreign Trade Act and the Customs Act
Advised Company T on the requirements related to medical equipment
Education
2004
Hankuk University of Foreign Studies (B.A.)
