李振宇(イ・ジンウ)

  • パートナー
  • T. +82-2-3404-6579
  • F. +82-2-3404-7687
  • E. jinwu.lee@bkl.co.kr

概要

Jinwoo Lee mainly practices in tax, customs, and international trade. While working at the Litigation Division of NTS Seoul Regional Office, Mr. Lee represented the taxing authorities in various cases including lawsuits for revocation of tax impositions, notice on income amount, and notice on duplicate tax investigation and civil lawsuits related to collection of taxes in arrears. He also worked at a large accounting firm in Korea where he advised corporate affairs including tax, customs, and fair trade; established tax strategies, filed applications for administrative rulings; defended materials for tax assessment; performed tax checks and due diligence in connection with M&A; and responded to tax investigations and tax trials. He earned an LL.B. from Seoul National University and an LL.M. from Seoul National University Law School before graduating from Judicial Research and Training Institute, Supreme Court of Korea.

経歴

2015-現在 Bae, Kim & Lee, LLC
2014-2015 International Tax Team, Deloitte Anjin LLC
2011-2014 Judge Advocate for Public Service, Ministry of Justice
その他経歴
2020-現在 Director of Legislation, Korea Local Tax Association
2019 Technical Barriers to Trade(TBT)
2018-2019 Vice Chairman, International Fiscal Association Korea

主な案件実績

Refusal of correction and claim for return of unfair enrichment with respect to Fund A
Cancellation of imposition of corporate tax on securities company B
Cancellation of refusal of correction of acquisition tax imposed on financial holding company C
Cancellation of imposition of gift tax based on the regulation on comprehensive donation (preemptive right and development business implementation, etc.)
Cancellation of imposition of comprehensive real estate holding tax on real estate trust D
Refusal of correction and claim for return of unfair enrichment with respect to Fund A
Cancellation of imposition of corporate tax on securities company B
Cancellation of refusal of correction of acquisition tax imposed on financial holding company C
Cancellation of imposition of gift tax based on the regulation on comprehensive donation (preemptive right and development business implementation, etc.)
Cancellation of imposition of comprehensive real estate holding tax on real estate trust D
Provided advice with respect to the 2018 PyeongChang Winter Olympic and Paralympic Games Committee (tax)
Imposition of property tax and comprehensive real estate holding tax on Company E
Provided tax advisory services with respect to a PEF's M&A
Violation of the Adjustment of International Taxes Act by Company F
Represented Company G in a tax investigation
Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes by Company H (tax)
Cancellation of refusal of correction of value added tax on communications company I
Responded to a foreign exchange investigation and an investigation into violation of the Foreign Exchange Transactions Act involving the trading of cryptocurrencies
Advised a public corporation with respect to gift tax
Provided advice in responding to the application of Section 232 of the US Trade Expansion Act
Provided advice on anti-dumping actions taken by the US against honeysuckle with respect to PMS
Represented and provided advice to a client in a tax investigation involving inheritance tax
Provided tax advisory services relating to corporate restructuring including incorporation of a holding company, qualified division, qualified merger and comprehensive share swap
Advised an importer on standing requirement with respect to an anti-dumping measures taken by Australia

学歴

2012 Seoul National University (LL.M.)
2011 Judicial Research and Training Institute, Supreme Court of Korea
2007 Seoul National University (LL.B.)

主な活動

著述
Tax on corporate transactions in South Korea (Co-author, Thomson Reuters, 2018-2020)
A Study on WTO Government Procurement Agreement and FTA Government Procurement to Publish Manual for International Bidding (Public Procurement Service, 2019)
National Tax Service Magazine (Public Procurement Service, 2017-2019)
A Study On The Joint And Several Tax Liability For Gift Tax (Ministry of Government Legislation, 2016)
A Study on the Deemed Foreign Tax Credit - With a Focus on Chinese-source Dividend Income Received from Chinese Subsidiaries (Master's Thesis, Seoul National University, 2014)

資格

2011 Korea