Mooyoun Cho

  • Partner
  • T. +82-2-3404-0459
  • F. +82-2-3404-0805
  • E. mooyoun.cho@bkl.co.kr

Overview

Mooyoun Cho is a partner in the Administrative Law and Tax Practice Group at Bae, Kim & Lee LLC. Mr. Cho's major practice focuses on tax audits/prior tax review, revision of regulations and laws related to tax, tax litigation, tax appeals, etc. He graduated from Seoul National University with a major in Economics. He was admitted to the Korean Bar and completed the 36th Judicial Research and Training Institute course. He has been mainly responsible for tax and administrative cases since he joined BKL in 2007. He has handled a number of cases that are meaningful precedents in the tax field, such as litigation regarding corporate tax on dormant deposits of a bank, litigation regarding income tax on a national research institute's compensation for in-service invention, litigation regarding differential taxation on non-real name transactions, and litigation regarding VAT of a public enterprise, and is also successfully advising major companies on tax and administrative matters.

Representative Experience

2007-Present Bae, Kim & Lee LLC
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2021-2023 Director of International Relations, Korea Local Tax Association
2021-2022 Chairman, Legal System Division, Korea Tax Research Forum
2020-2022 Member, Active Administrative Committee, National Tax Service
2020 Member, TF Team to Study the Problem of Imposing VAT on Lawyers' Fees, Seoul Bar Association
2019-2021 Expert Advisor in the Field of National Vaccine Supply and Demand Management
2018-2021 Director of External Cooperation, Korea Tax Research Forum
2009-2011 Commissioner, National Tax Examination Committee, Seocho District Tax Office

Representative Matters

Represented a bank in litigation regarding corporate tax on dormant deposits
Represented a public enterprise in litigation regarding VAT
Represented the press in litigation regarding corporate tax
Represented a national research institute in litigation regarding income tax on compensation for in-service invention
Represented a developer in litigation regarding local tax on acquisition by yearly installments
Represented a bank in litigation regarding corporate tax on dormant deposits
Represented a public enterprise in litigation regarding VAT
Represented the press in litigation regarding corporate tax
Represented a national research institute in litigation regarding income tax on compensation for in-service invention
Represented a developer in litigation regarding local tax on acquisition by yearly installments
Represented a waste copper company in litigation regarding VAT
Represented a client in the case seeking revocation of the notification of a decrease in relative value point (litigation regarding fees for MRI)
Represented a financial institution in litigation regarding differential taxation on non-real name transactions
Represented a foreign liquor importer in dealing with tax audits
Represented a broadcasting company in dealing with tax audits
Advised on administrative rulings of Korea Financial Investment Association and revision of the Value-Added Tax Act

Education

2016 University of Southern California Law School (LL.M.)
2007 Judicial Research and Training Institute, Supreme Court of Korea
2001 Seoul National University (B.A.)

Qualifications

2007 Korea