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Ko, Chang Bo
Practice Areas
Introduction
Mr. Chang Bo Ko is a senior tax attorney who focuses primarily on tax consulting and tax litigation. Mr. Ko graduated from Jeju National University, and joined Yulchon LLC after working at the National Tax Service for 7 years, Tax and Customs Office (Ministry of Economy and Finance) for 1 year, and Tax Tribunal for 15 years. He has accumulated a wealth of experience in various different areas of taxation, as he was responsible for tax audits and investigations at the National Tax Service, tax rulings and tax law enactment/amendment (in relation to the Inheritance Tax and Gift Tax Act and National Tax Basic Act) at the Tax and Customs Office (Ministry of Economy and Finance), and tax appeal mediation and investigations at the Tax Tribunal.
- 2001 Jeju National University, Business Administration, B.A.
- 2022-present Yulchon LLC
- 2019-2022 Investigation Officer, Investigation Division, Tax Tribunal
- 2018-2019 Taxpayer Advocacy Officer, National Tax Service Mokpo District Tax Office
- 2015-2018 Investigation Officer, Investigation Division, Tax Tribunal
- 2014-2015 Property Tax and Tax Policy Officer, Tax and Customs Office, Ministry of Economy and Finance
- 2010-2014 Investigation Officer, Investigation Division, Tax Tribunal
- 2006-2010 Administration and Mediation Officer, Administration Division, Tax Tribunal
- 2003-2006 Investigation Officer, Investigation Bureau 4, National Tax Service Seoul Regional Tax Office
- 2001-2003 Investigation Officer, Investigation Division 1, National Tax Service Dongjak District Tax Office
- 2000-2001 General Affairs Division, National Tax Service Geumcheon District Tax Office
- 2016 Certified Tax Accountant , Republic of Korea
Korean
Representative Matters
- 2021 Investigation of the Tax Tribunal case concerning the allocation of indirect and direct costs for the purpose of calculating the foreign tax credit limit
- 2021 Investigation of the Tax Tribunal case concerning taxation of goodwill for companies moving abroad
- 2020 Investigation of the Tax Tribunal case concerning the potential application of penalties for failure to submit zero-rate tax invoice where a Korea-based oil refinery company provided ship fuel oil for ocean-going ships through a global ship fuel oil supply company
- 2019 Tax law enactment by submitting a proposal for reduction of gift tax for salt ponds transferred from farming parents to their children by way of a gift
- 2018 Investigation of the Tax Tribunal case concerning the calculation of the maximum amount of research and development tax credit in relation to a horizontal spin-off
- 2016 Investigation of the Tax Tribunal case concerning whether, for a finance and insurance business, amortization of incidental expense for a deferred loan should be included in the tax base for education tax
- 2014, 2015 Enactments/amendments relating to the requirements for family business succession deduction and related post-management requirements
Awards/Recognition
- 2022 Best in Tax Tribunal
- 2021 Best in Tax Tribunal
- 2017 Best Decision in Tax Tribunal, Commendation from the Minister of the Office for Government Policy Coordination Award
