梁盛現

  • 资深注册会计师
  • T. +82-2-3404-0586
  • F. +82-2-3404-7687
  • E. sunghyun.yang@bkl.co.kr

介绍

Sunghyun Yang is an accounting and tax expert who handles major accounting audit cases and consultatiaon regarding tax. 

Mr. Yang is a certified public accountant and a member of the Tax Team II in Bae, Kim & Lee LLC. He passed the 33rd CPA Examination in 1998 and served his military term at Defense Procurement Agency as a naval accounting officer. After serving in the military, he joined Samil PricewaterhouseCoopers and handled accounting audits, tax adjustments, and consultations for more than six years until he entered BKL in 2009. He now provides advice on accounting and tax to corporate clients, and handles tax appeals including request for tax review to National Tax Service or Tax Tribunal. In particular, he has strength in tax consultation involving corporate restructuring (e.g. M&As). He earned B.A. in Business Administration from Seoul National University in 1999 and studied in the Univesrity of California San Diego in 2014.

履历

2009-至今 Bae, Kim & Lee LLC
2003-2009 Samil PricewaterhouseCoopers
1999-2002 Naval Accounting Officer, Defense Procurement Agency, Ministry of National Defense

主要业务案例

Advised Samsung Electronics, Samsung C&T, Samsung SDI and Samsung Display in tax audit
Advised LG Display, Dongbu Steel, Daesang Holdings, Sajo Industries and Fine Partners in tax audit
Represented KT Rental and SK Shipping in their respective appeals against the imposition of corporate tax in 2014 and 2019, respectively
Represented OCI (DCRE) in the appeal against the imposition of local tax in 2012 and Dongbu Hightech in the appeal against the imposition of corporate tax in 2013
Advised Shinhan Bank in its tax audit in 2013 and represented it in its request for pre-assessment review in 2014
Advised Samsung Electronics, Samsung C&T, Samsung SDI and Samsung Display in tax audit
Advised LG Display, Dongbu Steel, Daesang Holdings, Sajo Industries and Fine Partners in tax audit
Represented KT Rental and SK Shipping in their respective appeals against the imposition of corporate tax in 2014 and 2019, respectively
Represented OCI (DCRE) in the appeal against the imposition of local tax in 2012 and Dongbu Hightech in the appeal against the imposition of corporate tax in 2013
Advised Shinhan Bank in its tax audit in 2013 and represented it in its request for pre-assessment review in 2014
Advised Tickect Monster in its tax audit and respresented it in its request for rectification in 2013
Represented BC Card in its request to Ministry of Strategy and Finance for authoritative interpretation
Advised on tax matters involving various restructuring programs such as Samsung SDI merger, spin-off of SK C&C, and investments by Affinity Equity Partners
Advised chemical products manufacturers, audi-visual equipment manufacturers and resort companies on their respective responses to audit supervision
Advised domestic media companies, cosmetic manufacturers and merchandise brokers on their respective responses to audit supervision
Advised digital payment companies and pharmaceutical manufacturers on their responses to audit supervision against their external auditors
Advised auto part manufacturers, cosmetic manufacturers and software developers on accounting investigation and digital forensic
Advised oil refiners and pharmaceutical manufacturers on various accounting issues involving scope of consolidation and accounting treatment

学历

2023 Korea University (LL.M.)
1999 Seoul National University (B.A.)

主要社会活动

著作
Practical Guide to Investment in North Korea (Co-author, Do & Book, 2020)

资格

2003 Certified Tax Consultant (Korea)
2003 Korea