著作
Tax Criminal Law (Co-author, Pyeongan, 2015)
Discussion of Whether Article 57 (2) 1 of Former Enforcement Decree of Inheritance Tax and Gift Tax Ac Is Null and Void, Just Jurisdiction, published for commemoration of the tenure of Yong Hoon Lee as chief justice in the Supreme Court (Jurisdiction Development Foundation, 2011)
Discussion of Applicability of Article 11 of Former Punishment of Tax Evaders Act to Person Obligated to Specially Collect Butchery Taxes under Local Tax Collection Act, Just Jurisdiction, published for commemoration of the tenure of Yong Hoon Lee as chief justice in the Supreme Court (Jurisdiction Development Foundation, 2011)
Commentaries on Supreme Court Decisions No. 78 (Supreme Court Library, 2009)—in which he addresses the following issue: the existence of a special circumstance in which even if a company's executives, such as the representative director, the company's actual operator, appropriates the company's funds, such use of corporate funds may not be deemed an outflow of corporate capital.
Commentaries on Supreme Court Decisions No. 78 (Supreme Court Library, 2009)—in which he addresses the following issue: whether, in the context of a golf course constructor having provided the golf course access road to the concerned local government for free, the expenditures incurred for purchasing the road site and paving the road may be treated as capital expenditures for the golf course site (affirmative)
Commentaries on Supreme Court Decisions No. 76 (Supreme Court Library, 2009)—in which he addresses the following issue: whether an auction may be deemed a “transaction for consideration” between individuals under Article 273-2 of the former Local Tax Act
Commentaries on Supreme Court Decisions No. 76 (Supreme Court Library, 2009)—in which he addresses the following issue: whether, in the context of a real property renter's place of business having been expropriated or transferred, the compensation that the renter received from the related project operator in the name of making up for losses incurred for the closing of the rental business is treated as business income, capital gains or income from the rental of the concerned real property under the Income Tax Act
Commentaries on Supreme Court Decisions No. 73 (Supreme Court Library, 2008)—in which he addresses the following issue: whether in the case where part of the technology used in a made-in-Korea product exported to the U.S. was found to infringe on a U.S.-registered company's patent license, the amounts equivalent to the royalties that the product manufacturer pays to the patent holder for the purpose of resolving the infringement dispute are taxable as the U.S. company's royalty income sourced from Korea
Commentaries on Supreme Court Decisions No. 73 (Supreme Court Library, 2008)—in which he addresses the following issue: whether the tax reductions or exemptions for small or medium start-up enterprises prescribed in Article 6 of the former Restriction of Special Taxation Act are in place to apply to the companies defined as small or medium start-up enterprises under the former Support for Small and Medium Enterprise Establishment Act and its Enforcement Decrees
Commentaries on Supreme Court Decisions No. 71 (Supreme Court Library, 2008)—in which he addresses the following issue: whether, in the case where a person took out a life insurance policy with himself as the beneficiary and a third party as the insured and both the beneficiary (the policyholder) and insured died at the same time, the right to claim insurance benefits that is granted to the beneficiary's heir is an inherited asset
Commentaries on Supreme Court Decisions No. 69 (Supreme Court Library, 2008)—in which he addresses the following issue and ruling: whether it is reasonable to make a tax assessment made pursuant to the general rules of the Corporate Tax Act; and the ruling that even if a company has not collected loan receivables from a specially related entity until the termination of the special relationship, such company is not deemed to have distributed to the specially related entity certain profits equivalent to the uncollected amounts and is thus not deemed to make any type of the wrongful calculations set forth in Article 88 (1) 9 of the Enforcement Decree of the Corporate Tax Act.
Commentaries on Supreme Court Decisions No. 69 (Supreme Court Library, 2008)—in which he addresses the following issue: The time when a person who is defined as a member of a housing reconstruction association under the repealed Housing Construction Promotion Act comes to have the right to purchase, among others, a housing unit, the right that he or she is to acquire under the plan for the reconstruction project in return for his or her house or the housing land offered for the reconstruction project
A Judicial Precedent-based Study on System of Levying Heavy Registration Tax on Company Registering Real Property in Large City, Trial Materials Vol. 115 (Study on Tax Law, Supreme Court Library, 2008)
Commentaries on Supreme Court Decisions No. 65 (Supreme Court Library, 2007)—in which he addresses the following ruling and issues: the ruling that a transfer of shares made to return the shares borrowed under a share lending agreement to the lender is a transaction on which no securities transaction tax shall be imposed because it is the case where “the x-object of loan for consumption is a share certificate” as prescribed in Article 6 (4) of the former Securities Transaction Tax Act and Article 3 (1) 1 of the Enforcement Decree thereof; and what is meant by the term “actual transaction value,” which serves as the basis for calculation of gains on transfer, and whether a transaction on which a transfer income tax is taxable, if made to return the amount borrowed for consumption purposes, is deemed impossible to determine its actual value (affirmative)
Commentaries on Supreme Court Decisions No. 65 (Supreme Court Library, 2007)—in which he addresses several issues, for example: whether a taxpayer having intended to evade a gift tax is a requirement for imposing the gift tax on the taxpayer in accordance with Article 41 of the former Inheritance Tax and Gift Tax Act, which set forth certain types of transfers or provisions between an entity and its specially related entity for which the transferor or provider is deemed to donate the corresponding profits to the other party through such transaction
Commentaries on Supreme Court Decisions No. 61 (Supreme Court Library, 2006)—in which he addresses the following issue: Whether, in the case where a Korean bank received the service at issue—transmitting messages on foreign exchange transactions—from the Society for Worldwide Interbank Financial Telecommunication, the service is deemed one that is provided by a foreign company in Korea and the bank is thus obligated to pay the corresponding VATs by proxy
Commentaries on Supreme Court Decisions No. 61 (Supreme Court Library, 2006)—in which he addresses the following issue: how a person's purpose of tax evasion is construed in the context of the taxpayer's registration of his or her shares under someone else's name, where the trustor is deemed to have donated the corresponding profits to the trustee
Commentaries on Supreme Court Decisions No. 61 (Supreme Court Library, 2006)—in which he addresses the following issue: how the acquisition value of each unit of a collective building shall be determined if all the units had been grouped and acquired in one lump and then underwent several rounds of divisions and transfers throughout two business years
Commentaries on Supreme Court Decisions No. 61 (Supreme Court Library, 2006)—in which he addresses the following issue: Whether, in the case where a Korean bank received the service at issue—transmitting messages on foreign exchange transactions—from the Society for Worldwide Interbank Financial Telecommunication, the service is deemed one that is provided by a foreign company in Korea and the bank is thus obligated to pay the corresponding VATs by proxy
Commentaries on Supreme Court Decisions No. 61 (Supreme Court Library, 2006)—in which he addresses several issues, for example: whether the provisions of the proviso to Article 73 (1) 2 of the Enforcement Decree of the Local Tax Act applies where a seller of a real property, ahead of receiving the balance from the purchaser, had completed the title transfer registration, but, even before the lapse of 30 days after the registration completion, the real property purchase agreement was rescinded and accordingly the registration was cancelled
Commentaries on Supreme Court Decisions No. 58 (Supreme Court Library, 2006)—in which he addresses the following issues: whether a gift by a will left by an invalid dictation of words spoken by the testator may be converted to a gift effective upon the testator's death; and whether there are circumstances where an inheritance tax payer may be justifiably exempted from paying additional taxes for the inheritance
Commentaries on Supreme Court Decisions No. 55 (Supreme Court Library, 2005)—in which he addresses the following issue: when a land plot, if transferred by way of expropriation, is deemed to have been transferred for the purpose of calculating the gains on the transfer