.jpg)
Han, Won Gyo
Practice Areas
Introduction
Won Gyo Han received his LL.B. from Seoul National University and completed the coursework at the Judicial Research and Training Institute in 2002. Mr. Han started his career as a judge at the Busan District Court in 2005. Since then, he had worked in various Korean courts including the Supreme Court (research judge) and the Seoul Administrative Court (presiding judge). After 17 years of serving as a judge, Mr. Han joined Yulchon LLC in 2022. During his time at the Supreme Court as a research judge, Mr. Han contributed to the establishment of new judicial precedents through an in-depth review of various tax, administrative and civil cases. Further, Mr. Han handled various corporate tax cases and criminal cases as a presiding judge in the Administrative Affairs Division and Appeal Division for Criminal Affairs, as well as a judge in charge of warrants. Based on his extensive experience and expertise in court proceedings, Mr. Han currently leads the Tax Litigation & Appeals Team at Yulchon LLC, handling tax litigation cases and providing tax advisory services.
- 2021 Seoul National University, School of Law, J.D
- 2007 Seoul National University, Graduate School of Law, LL.M
- 2002 Judicial Research and Training Institute, Supreme Court of Korea
- 1999 Seoul National University, College of Law, LL.B
- 2022-present Partner, Yulchon LLC
- 2021-2022 Presiding Judge (Tax), Seoul Administrative Court
- 2020-2021 Presiding Judge (Administrative Affairs), Suwon District Court
- 2018-2020 Presiding Judge, Research Judge, Supreme Court
- 2017-2018 Presiding Judge (Appeal for Criminal Affairs), Gwanggju District Court
- 2014-2017 Judge, Research Division (Tax), Supreme Court
- 2013-2014 Judge (Appeal for Criminal Affairs), Seoul Western District Court
- 2011-2013 Judge (Tax), Seoul Administrative Court
- 2008-2011 Judge (in charge of warrants, Civil Affairs), Goyang Branch of Uijeonbu District Court
- 2005-2008 Judge (Civil and Criminal), Busan District Court
- 2002 Admitted to Bar , Republic of Korea
Korean, English
Awards/Recognition
- 2026 Litigation star, Tax, Benchmark Litigation Asia-Pacific
News/Publications
Tax Litigation Practice, Seoul Administrative Court(Co-author)(2022)
Specific judgement criteria for 'when all or a part of the acquired land becomes unnecessary' in Article 91(1) of the Old Act on Acquisition and Compensation for Land for Public Works Projects, Commentaries on Supreme Court Decisions, Vol. 121, Supreme Court Library(2020)
Whether the rule of non-inclusion of domestic corporations' dividend income applies to dividends paid to undisclosed partners, GYEONGGI JUDICIAL OFFICERS, Vol. 27, Gyeonggi Central Bar Association(2020)
Disposal of Trust Property & Value Added Tax Taxpayer, BFL, Vol 94, Center for Financial Law of Seoul National University(2019)
Various tax law issues relating to trusts: Focusing on the VAT and acquisition tax taxpayer, Judicial Training Advanced Course Research Paper, Judicial Research and Training Institute(2018)
In cases where a real estate on which a mortgage has been established is transferred through a fraudulent act, and the act of mortgage establishment is revoked as a fraudulent act, the scope of the transfer act that is cancelled as a fraudulent act, Commentaries on Supreme Court Decisions, Vol. 115, Supreme Court Library(2018)
Timing of Determining the Satisfaction of the “Majority Shareholder Requirements” in Article 48(1) of the Old Inheritance Tax and Gift Tax Act & Meaning of a “Person who Founded a Non-Profit Corporation by Investing Property” in Article 19(2)4 of the Old Enforcement Decree of the Same Act, JURIS(41), Justice Development Foundation(2017)
In cases where building permits, etc. are controlled according to the provisions of the law for land with the registration status of “site” in the public ledger, whether the special restrictions on use apply; and for land that has a “farm” or “field” registration status but is actually used as a “site” or “mixed land”, whether building permits, etc. are controlled according to the provisions of the laws and whether the special restrictions on use apply, Commentaries on Supreme Court Decisions, Vol. 110, Supreme Court Library(2017)
In cases where the articles of incorporation or the provisions on payment of retirement benefits delegated by the articles of incorporation, which set out the amount or calculation criteria for retirement benefits payable to executives, are in place as a temporary measure to distribute corporate funds to specific executives, whether they should be treated as a provision on retirement benefit payment as prescribed in Article 44(4)1 or 44(5) of the Enforcement Decree of the Corporate Income Tax Act, Commentaries on Supreme Court Decisions, Vol. 108, Supreme Court Library (2017)
A study on taxation of foreign investment funds: Focusing on the introduction of the FIF regime through a comparative analysis of the tax systems in the U.S., Canada and Australia, Master's Thesis of Seoul National University(2007)
