Introduction
Dong Heun Jun is a senior advisor at Yulchon LLC where he is in charge of comprehensive tax consulting services, such as local tax legislation, local tax management and judicial appeal. Mr. Jun is an excellent expert in Korea who has comprehensive knowledge in theory and practice on local taxes as he had worked in the Ministry of the Interior and Safety (Head of Local Tax Management Division), Tax Tribunal (Standing Tax Judge) and Korea Institute of Local Finance (Guest Senior Researcher). In particular, as Mr. Jun had worked in the Local Finance and Taxation Bureau of Ministry of the Interior and Safety (Formerly, Ministry of Government Administration and Home Affairs), he amended the Korean local income tax law during the legislation process, and provided authoritative interpretations on local income tax issues. He also contributed to enhancing taxpayers’ rights and interests, and fair taxation as he set precedents on controversial issues while working in the Tax Tribunal.
- 2005 University of Seoul, Graduate School of Science in Taxation, Ph.D.
- 1999 Kyung Hee University, Graduate School of Business Administration in Tax Management, M.B.A.
- 2018-present Senior Advisor, Yulchon LLC
- 2021-present Adjunct professor, Law School, Yonsei University
- 2021-present Member, Committee on Assessment of Local Tax Established Rule, Ministry of the Interior and Safety
- 2021-present Policy Advisor, Seoul(local tax)
- 2021-present Policy Advisor, Jeju Island (local tax)
- 2020-present Adjunct professor, Business School, Gachon University
- 2019-present Adjunct professor, Graduate School of Policy Studies, Korea University
- 2018-present Chairman, Public Service Committee, Korea Association of Property Appraisers
- 2015-2017 Guest Senior Researcher, Korea Institute of Local Finance
- 2011-2015 Standing Tax Judge, Tax Tribunal of the Prime Minister’s Office
- 2005 Certified Management Consultant , Republic of Korea
- 2000 Licensed Real Estate Agent , Republic of Korea
- 1990 Certified Public Appraiser , Republic of Korea
Korean, English, Japanese, Chinese
News/Publications
A Study on the Reestablishment of the “Realization Plan” for the Officially Announced Price of Real Estate, Korea Appraisal Society (2022)
A Study on the Improvement of the Tax Base System for the Public Announcement of Officially Announced Price Adjustment and the Property Tax, Korean Association of Certified Public Tax Accountants (2022)
A Study on the Issues of Acquisition of Annual installment and Improvements in Local Tax Law, Korean Society of Tax Law (2022)
The need for improvement of the tax payment obligation for trust assets under the Local Tax Act, Korean Society of Tax Law(2021)
Practical Interpretation of Local Income Tax (21th Supplement), Josetongramsa (2021)
Constitutional approach to the reasonable price under the Act on the Public Announcement of Real Estate Values, Korea Appraisal Society (2021)
Practical Guide to Local Income Tax (11th edition), Korean Association of Certified Public Tax Accountants (2021)
Matching the officially announced price and market price of real estate and its implications on local tax, Korean Society of Tax Law (2020)
Conceptualization and scope for taxation regarding acquisition in annual installments under the Local Tax Act, Josetongramsa (2020)
Local tax strategy following economic crisis amid COVID-19, Local Tax Forum (2020)
Proposal for reorganization of heavy taxation requirements on high-end housing under local tax laws, Korean Society of Tax Law (2019)
Measures to strengthen local tax policy competencies of local municipalities under the real estate price disclosure system, Korea Local Tax Association (2019)
Thoughts on the taxation scope of acquisition tax and registration and license tax related to real estate properties, Korean Society of Tax Law(2019)
Analysis on issues of major local tax-related precedents of 2018 and implications thereof, Korea Institute of Local Finance(2019)
Policy analysis and challenges for improvement on the current real estate price disclosure system, Korea Appraisal Society (2019)
Acquisition of uncompleted buildings and the scope of obligatory payment of registration and license taxes therefor, Korea Institute of Local Finance (2019)
Local Income Tax Guide to Golf Courses, Korea Golf Course Business Association(2018)
Local Income Taxation of Trusts (2nd edition), Josetongramsa(2018)
A study on the inequality and issues on for property tax assessment, Korea Local Tax Association(2018)
A study on eligibility and issues with regards to the basis of the possession tax assessment, Asian Real Estate Society(2018)
Local Income Tax Guide to Golf Courses, Korea Golf Course Business Association(2018)
Practical Guide to Local Income Tax (7th edition), Korean Association of Certified Public Tax Accountants(2018)
An Analysis and implication on important court decisions related to local income taxes, Korean Society of Tax Law(2018)
Local Income Taxation of Trusts (2nd edition), Josetongramsa(2018)
Practical Interpretation of Local Income Tax (18th Supplement), Josetongramsa(2018)
A plan for enactment of the tax law for local income tax bases, Korea Institute of Local Finance(2017)
Comprehensive Review and Commentary on Local Income Tax Precedents and Cases, Korea Institute of Local Finance(2017)
Practical Interpretation of Local Income Tax on Real Estate Registration Samilinfomine(2017)
A change in local income tax bases, Korea Institute of Local Finance(2016)
A study on important court precedents related to local income taxes, Korean Society of Tax Law, Sekyungsa(2016)
A study on reasonable tax measures on acquiring membership, Korea Institute of Local Finance(2016)
A study on effective management of tax revenues and tax audit plans, Korea Institute of Local Finance(2015)
Interpretation to Tax Appeals and Denial of Unfair Transaction and Calculation Rules, Josetongramsa (Co-author)(2015)
Practical Interpretation of Local Income Tax, Josetongramsa (Co-author)(2015)
A study on improvement measures for local income tax bases, Korea Institute of Local Finance(2015)
Comprehensive Commentary on Local Income Tax Precedents, Josetongramsa(2008)
Interpretation of Ordinances of Local Income Tax Reduction or Exemption (5th Supplement), Josetongramsa(2006)
A study on the inequality and improvement measures on property tax burden, University of Seoul, Graduate School of Science in Taxation, Ph.D. Thesis(2005)
Tax Handbook, Korean Institute of Certified Public Accountants(2004)
A Study on the pre-assessment review of local income taxes, Kyung Hee University, Graduate School of Business Administration in Tax Management, Master Thesis(1999)
