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Shin, Ki Seon

Partner
T. +82-2-528-5643

Introduction

Ki Seon Shin is a partner at Yulchon. Before joining Yulchon, he worked as a C.P.A., a researcher for the Korea Institute of Public Finance, and as a judge at the Seoul Civil District Court and the Seoul Western District Court.

Education
  • 2003 Judicial Research and Training Institute, the Supreme Court of Korea
  • 1993 Seoul National University, Graduate School, the economics department, Master’s degree in Economics
  • 1991 Seoul National University, the economics department, Bachelor"s degree in Economics
Experience
  • 2007-present Yulchon LLC
  • 2005-2007 Judge, Seoul Western District Court
  • 2003-2005 Deputy Judge, Seoul Central District Court
  • 1993-2000 Chief Researcher, Korea Institute of Public Finance
Qualifications
  • 2003 Admitted to Bar , Republic of Korea
Languages

Korean, English

Representative Matters

Representative Matters
  • 2024 Represented Company S in a claim for review of adequacy of tax imposition challenging a preliminary notice of corporate income tax issued on the grounds that delay penalty income from intercompany transactions within Group S was omitted from taxable gross revenue, and obtained full acceptance of the claim
  • 2024 Represented Public Corporation S in an appeal before the Tax Tribunal against corporate income tax assessment that denied depreciation on rental housing for which leasing operations had never commenced since its acquisition by the corporation, and secured full acceptance of the claim
  • 2024 Represented a taxpayer in a lawsuit seeking cancellation of gift tax assessment, where the tax authority had deemed the gift of shares in a developer engaged in a studio apartment construction and sales project, following completion of the sales, to constitute a “gift of profit arising from an increase in property value after acquisition,” and prevailed on all claims
  • 2023 Represented heirs in a claim for review of adequacy of tax imposition challenging a preliminary notice of gift tax issued on the grounds that the decedent had unfairly avoided gift tax liability through a series of transactions involving (i) acquisition of shares in loss-making company before inheritance, (ii) transfer of solvent company shares to such loss-making company and (iii) debt-equity swap of payment receivables, and secured full acceptance of the claim
  • 2023 Represented Company S in a lawsuit seeking cancellation of corporate income tax assessment of KRW 150 billion, which concerned whether merger goodwill is subject to taxation as gains on merger evaluation
  • 2022 Represented a taxpayer in a case involving a comprehensive share exchange conducted at an unfair exchange ratio, obtaining the Supreme Court’s decision that, in the case of such an exchange, it is reasonable to apply provisions governing calculation of gift profit arising from merger to determination of donee’s gift profit, and that the lower court’s judgement should thus be overturned
  • 2022 Represented Company S in a lawsuit seeking cancellation of corporate tax assessment, successfully obtaining the court’s decision that it was lawful for the company to satisfy a joint and several liability of an acquired spun-off company and to treat the resulting indemnity claim as an uncollectable account
  • 2022 Represented Banks H and W in a lawsuit seeking cancellation of rejection of tax reduction claim, obtaining the court’s decision that even if there were errors in the existing tax treatment relating to a Non-Performing Loan (NPL) Resolution Fund, it is nonetheless permissible to recognize deductions at the appropriate attribution period, and such treatment must not be deemed a violation of the taxpayer’s duty of good faith
  • 2021 Successfully represented a heavy industry company in a Tax Tribunal case seeking correction of the corporate tax amount following an mutual APA
  • 2021 Successfully represented a bank H in litigations seeking cancellation of rejection of claim for reassessment regarding educational taxes by developing a logic that merger and divestiture cannot lead to profits under the Education Tax Act

News/Publications