Seog Kyoo Kang

  • Partner
  • T. +82-2-3404-0653
  • F. +82-2-3404-7687
  • E. seogkyoo.kang@bkl.co.kr

Overview

Seog Kyoo Kang served in the judiciary for 22 years as judge of the Busan District Court, the Changwon District Court and the Busan High Court, research judge of the Supreme Court of Korea (head of the Tax Team) and presiding judge of the Busan District Court, the Incheon District Court and the Seoul Administrative Court (Tax Division). Mr. Kang has extensive experience handling a wide range of civil, criminal, auction and administrative cases and substantial expertise in business litigation.

Prior to assuming the bench, Mr. Kang obtained a CPA license and specialized in tax accounting at one of the largest accounting firms in Korea. Drawing upon his in-depth knowledge of tax, he authored ‘Tax Law Guide’, which is renowned as an authoritative book on tax law, and he is a member of the Advisory Committee for the ‘Commentary on External Audit Act’ published by the Korean Institute of Certified Public Accountants. Based on such experience, he is active in administrative tax litigation, criminal tax litigation, etc. and is actively involved in various administrative, criminal and civil lawsuits related to corporate accounting, external accounting audit, and accounting supervision. Further, he regularly lectures on tax law at seminars hosted by professional institutions and organizations, including the Judicial Research and Training Institute, the Board of Audit and Inspection of Korea, National Tax Service, Seoul Bar Association, Korean Association of Certified Public Tax Accountants and Korean Institute of Certified Public Accountants.

Representative Experience

2018-Present Bae, Kim & Lee LLC
2016-2018 Presiding Judge, Department V (Tax), Seoul Administrative Court
2014-2016 Presiding Judge, Incheon District Court
2013 Presiding Judge, Busan District Court
2011-2013 Research Judge, Supreme Court of Korea (Head of Tax Team)
2009-2011 Research Judge, Supreme Court of Korea (Tax Team)
2006-2008 Judge, Busan Hight Court
2003-1999 Judge, Busan District Court
2000-2003 Judge, Changwon District Court
1999 Judge, Eastern Branch of Busan District Court
1996-1999 Judge, Busan District Court
1985-1990 Samil PricewaterhouseCoopers
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2019-Present Advisory Committee Member for the authoring of the 'Commentary on the Act on External Audit of Stock Companies', Korean Institute of Certified Public Accountants
2017-Present Member, Accounting Law Research Committee, The Korean Institute of Certified Public Accountants
2016-Present Member, National Tax Research Committee, The Korean Institute of Certified Public Accountants

Representative Matters

Represented A bank in the case regarding revocation of imposition of corporate tax
Represented B Group in the case regarding issuance of a false tax invoice
Represented a client in the case regarding issuance of a false tax invoice in connection with C development project
Represented Korea Federation of Banks / Korea Securities Dealers Association in the case regarding revocation of collection of income tax
Represented D Group in the case regarding revocation of rejection of correction of local corporate income tax
Represented A bank in the case regarding revocation of imposition of corporate tax
Represented B Group in the case regarding issuance of a false tax invoice
Represented a client in the case regarding issuance of a false tax invoice in connection with C development project
Represented Korea Federation of Banks / Korea Securities Dealers Association in the case regarding revocation of collection of income tax
Represented D Group in the case regarding revocation of rejection of correction of local corporate income tax
Represented E Accounting audit case
Represented revocation of business sanction of F accounting firm
Represented G group, GA construction company and GB group in the criminal case regarding tax evasion
Represented revocation of education tax imposed on H credit card company
Represented I group in the civil case regarding commitments
Represented revocation of corporate tax imposed on J religious organization

Education

1996 Judicial Research and Training Institute, Supreme Court of Korea
1988 Seoul National University (M.B.A.)
1985 Seoul National University (B.A.)

Selected Activities

Publications
Tax Law Guide (Samilinfomine, 2021)
Awards
Chambers Asia-Pacific - Leading Lawyer (2024)

Qualifications

1996 Korea
1984 CPA (Korea)
1984 Certified Tax Consultant (Korea)

Awards and Recognition