Seungho Kim

Partner

T. +82-2-3404-0659
F. +82-2-3404-7687
E. seungho.kim@bkl.co.kr

Overview

Seungho Kim is a partner at Bae, Kim & Lee LLC. Mr. Kim's practice focuses on tax investigation, pretrial procedure and consultatiaon regarding tax, and tax lawsuit. His practice also includes: consultation, pretrial procedure and lawsuit related to administrative matters, and constitutional lawsuits.

Since joining BKL in 2002, Mr. Kim's practice has focused on cases related to tax and administrative matters. He has been expanding his experience in tax by serving as a member of the Taxpayer Advocacy Committee of National Tax Service Yeoksam District Office, a member of the Tax System Committee of Korean Bar Association, and a legal advisor to National Tax Service Jungbu Regional Office, respectively.

Mr. Kim is a member of the Society for the Study of the Practice of Special Litigation under the Supreme Court, the Tax Law Association, the Korea Tax Research Forum, etc. where he participates in academic activity with judges, government officials, professors, lawyers, and tax accoutants. He was selected as the Best Attorney of 2019 (in tax area) by legal teams at companies, in a survey conducted by the Hankyung Business magazine.

Related Practices

Representative Experience

2002-Present Bae, Kim & Lee LLC

1999-2002 Judge Advocate for Public Service, Ministry of Justice (Seoul, Daejeon High Prosecutors' Office)

2017-Present Legal Advisor, Korea Tourism Organization

2015-Present Director, Korea Tax Research Forum

2015-Present Director, Tax Law Association

2014 Member of Test Development and Scoring Committee for the 3rd bar exam (taxation)

2013 Journal Paper Review, Tax Law Association

2011-2014 Legal Advisor, National Tax Service Jungbu Regional Office

2010-Present Legal Advisor, Korea Educational Broadcasting System

2010-2017 Member, Tax System Committee, Korea Bar Association

2010-2014 Member, Information Disclosure Council, National Human Rights Commission of Korea

2010-2014 Public Defender, Constitutional Court of Korea

2010-2011 Member, Taxpayer Advocacy Committee, National Tax Service Yeoksam District Office

2010 Member of Test Development and Scoring Committee for the first round of test in bar exam (taxation)

2009 Journal Paper Review, Tax Law Association

Representative Matters

Represented KT in the litgation involving value-added tax on handset subsidies

Represented ETRI in the litigation involving other income tax on job invention compensation

Represented client in the litigation involving corporate tax on merger goodwill

Represented Korea Railroad Corporation, and others in the litgations involving VAT on various support funds and subsidies

Represented construction companies and reconstruction project associations in the litigation involving corporate tax

Tax

Represented KT in the litgation involving value-added tax on handset subsidies

Represented ETRI in the litigation involving other income tax on job invention compensation

Represented client in the litigation involving corporate tax on merger goodwill

Represented Korea Railroad Corporation, and others in the litgations involving VAT on various support funds and subsidies

Represented construction companies and reconstruction project associations in the litigation involving corporate tax

Represented Natura Metal in the litigation involving VAT on waste copper

Represented LIG Insurance in the litigation involving corporate tax on R&D expenses

Represented Prime Group in the litigation invovling corporate tax, VAT, acquisition tax, and gift tax

Represented GS Caltex in the litigation involving asset revaluation tax

Represented Univera and Namyang in the litigation involving corporate tax

Represented Lotte Shopping in the litigation involving its acquisition tax regarding movie theatre

Represented the press (including Chosun Ilbo) in the litigations involving corporate tax, VAT, and gift tax

Represented S-LCD in its pretrial procedure concerning corporate tax

Represented Diageo in its pretrial procedure concerning tariff

Advised on tax on the liquidation of golf course

Advised POSCO E&C, Lotte E&C, Halla Engineering & Construction Corp. etc. on taxes on construction businesses

Advised LG CNS, LG Display, Samsung Electronics, etc. on tax audit

Advised on tax relating to the construction of various industrial complexes

Education

2008 Indiana University Maurer School of Law (M.C.L.)

1999 Judicial Research and Training Institute, Supreme Court of Korea

1994 Seoul National University (LL.B.)

Selected Activities

Publications

Distinction Standard of Share Retirement and Stock Transfer, Tax Precedent 2 (Co-author, Pakyoungsa, 2015)

A Proposal for Amendment of Taxation System for Compensation Act of the Employee Invention (Co-author, Korean Academy of Science and Technology, 2019)

Tax Guide (Co-author, Korean Bar Association, 2014)

Advertising Agency Providing Advertising Services to Foreign Advertisers and Application of Zero Tax RateRelated Thereto, Tax Law Review Vol. 6, pp. 485-500 (Korea Tax Research Forum, 2006)

Limitation Period for Right to Request Refund of Customs Duties, Tax Law Review Vol. 5, pp. 7-37 (Co-author, Korea Tax Research Forum, 2005)

Imposition of Additional Tax for False Entries on Sum Table of Tax Invoices on Sales and Place of Purchase related to Sham Transactions, Tax Law Review Vol. 3, pp. 63-76 (Korea Tax Research Forum, 2003)

Exclusion of Input Tax Deduction According to Value-Added Tax Law, Litigation Source Book (Seoul High Prosecutors' Office, 2001)

Qualifications

2016 Certified Tax Consultant (Korea)

1999 Korea