Sungdoo JANG

  • Attorney
  • Partner
  • T. +82-2-3404-6585
  • F. +82-2-3404-7687
  • E. sungdoo.jang@bkl.co.kr

Overview

Sungdoo Jang is a partner in the Tax and Customs Practice Group at Bae, Kim & Lee LLC. Mr. Jang's practice focuses primarily on tax investigation, tax appeals and tax litigation. Drawing on his vast experience, he litigates tax cases on behalf of foreign investment companies and foreign entities with international tax issues. Mr. Jang earned his LL.B. from Seoul National University, was admitted to the Korean Bar and completed the 36th Judicial Research and Training Institute course. He has also earned an LL.M. from the University of Southern California Gould School of Law and was admitted to the New York Bar.

Representative Experience

2010-Present Bae, Kim & Lee LLC
2007-2010 Judge Advocate, Republic of Korea Navy
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2019-Present National Reporter, Taxes Committee, International Bar Association

Representative Matters

Represented a client in the request for cancellation of refusal of correction of corporate tax in connection with lawfulness of a subsequent request for correction following the termination of the sale and purchase agreement
Represented a client in the request for cancellation of imposition of corporate tax in connection with the person to which dividends, etc. actually belong to
Represented a client in the request for cancellation of refusal of correction of corporate tax in connection with whether royalties constitute domestic source income
Represented a client in the request for cancellation of imposition of corporate tax in connection with the criteria to determine a foreign corporation
Represented a client in the preparation of and x-objection to a report regarding the transfer price
Represented a client in the request for cancellation of refusal of correction of corporate tax in connection with lawfulness of a subsequent request for correction following the termination of the sale and purchase agreement
Represented a client in the request for cancellation of imposition of corporate tax in connection with the person to which dividends, etc. actually belong to
Represented a client in the request for cancellation of refusal of correction of corporate tax in connection with whether royalties constitute domestic source income
Represented a client in the request for cancellation of imposition of corporate tax in connection with the criteria to determine a foreign corporation
Represented a client in the preparation of and x-objection to a report regarding the transfer price
Represented a client in the request for cancellation of imposition of corporate tax in connection with the goodwill of merger
Represented a client in the request for cancellation of imposition of income tax in connection with the status of resident
Advised clients in a number of cases related to taxation of cryptocurrencies
Represented a client in the request for cancellation of imposition of corporate tax in connection with calculation of unfair acts in stock trading

Education

2016 University of Southern California Gould School of Law (LL.M.)
2007 Judicial Research and Training Institute, Supreme Court of Korea
2002 Seoul National University (LL.B.)

Selected Activities

Publications
The Inward Investment and International Taxation Review, 10th Edition: Korea Chapter (Co-author, The Law Reviews, 2020)
Foreign Entity Classification in Korea (Co-author, Tax Notes International, 2020)
Korea's Evolving Royalty Source Rule (Co-author, Tax Notes International, 2020)
Recent Changes to South Korea's Corporate Tax Laws (Co-author, Tax Notes International, 2019)
Recent Tax Issues in Korea: Increase in Corporate Income Tax Rate and Listing on EU Blacklist (Co-author, Tax Notes International, 2018)
Review of 2013 Income Tax Law and Inheritance and Gift Tax Law Cases (Tax Law Association, 2014)
Permanent Establishment in Korea (Co-author, IBFD)
Activity
Review of international taxation case law 2019 (International Fiscal Association of Korea & University of Seoul Law Research Institute)

Qualifications

2019 New York
2007 Korea