.JPEG)
金東洙 (キム・ドンス)
主な業務分野
紹介
Dong Soo Kim received his LL.B. and LL.M. from Seoul National University and joined Yulchon LLC after serving as a judge advocate of Republic of Korea Army. Thereafter, he obtained his LL.M. specializing in International Tax Studies from University of Florida, Gainesville. In 2016, he also earned a doctorate in Business Administration from Gachon University, Seoul. Currently, he is a partner in the Tax Group at Yulchon with over 20 years of tax-related professional experience under his belt. Among others, he concurrently served as an advisor for Jungbu Regional Tax Office, and currently is an advisor of Tax & Customs Office of Ministry of Strategy and Finance. From 2014 to 2020, Mr. Kim has recognised as the Leading Lawyer in a number of legal media including Benchmark Litigation Asia-Pacific, Chambers AP, Asia Business Law Journal, Legal 500, Asialaw, Who’s Who Legal, etc.
- 2016 Gachon University, Graduate School of Business Administration、Ph.D.
- 1998 University of Florida, Gainesville, LL.M. in Specialization in International Tax Studies
- 1990 Judicial Research and Training Institute, the Supreme Court of Korea
- 1988 Seoul National University、LL.M.
- 1986 Seoul National University、LL.B.
- 1997-present Yulchon LLC
- 1994-1997 Associate、Woo Yun Kang Jeong & Han
- 1993-1994 Associate、Woo & Partners
- 1990-1993 Judge Advocate
- [Governmental Institutions]
- 2019-present Member、Advisory Committee on Inter-Korean Financial Cooperation, Korea Exchange
- 2016-2022 Legal Advisor、Ministry of Strategy and Finance
- 2016-2018 Member、Enterprise Reorganization Plan Review Committee of Ministry of Trade, Industry and Energy
- 2012-2013 Member、Tax Offense Investigation Review Committee, Seoul Regional Tax Office
- 2009-2010 Policy Advisor to the Minister、Ministry of Public Administration and Security
- 1990 Admitted to Bar 、 Republic of Korea
韓国語、英語
主な実績
- 2016 韓国鉄道施設公団の付加価値税2,441億ウォンの賦課処分取消訴訟で破棄・差戻し(勝訴)判決
- 2016 A及びB精油会社の石油輸入賦課還付金訴訟最高裁勝訴
- 2015 暁星など8社を代理した支払保証手数料関連の法人税事件1審で勝訴
- 2015 税法改正の提案でテヨン建設のリストラ問題解消
- 2013 レゴコリアの関税等賦課取消請求事件勝訴
- 2013 企画財政部のわかりやすい租税法令プロジェクトの一環として付加価値税法制定から37年間で初の｢全面｣改編
- 2013 経済改革連帯が提起した株主代表訴訟で(株)新世界役員らの代理を務め、最終的に勝訴
- 2013 教保生命の法人税等賦課取消訴訟で勝訴
- 2010 HOBAN建設を代理し、建設会社の住宅分譲保証手数料が取得税納付対象ではないという最初の判例を導き出す
- 2009 ハナ銀行の円スワップ預金取引にかかる所得税事件で勝訴
受賞等
- 2026 Eminent Practitioner, Tax、Chambers AP
- 2025-2026 Recommended, Corporate Tax、Lexology Index: South Korea
- 2024-2025 Leading Lawyer, Tax、asialaw
- 2023-2025 Korea's Top 100 Lawyers、Asia Business Law Journal
- 2021-2026 Highly Regarded, General corporate tax、International Tax Review
お知らせ/資料
Global Practice Guides-Corporate Tax 2022-South Korea(Co-Author), Chambers and Partners(2022) download
South Korea : Tax_The Legal 500 Country Comparative Guides, Legal 500 (Co-Author) (2021) download
Global Practice Guides-Corporate Tax 2021-South Korea(Co-Author), Chambers and Partners(2021) download
South Korea : Tax_The Legal 500 Country Comparative Guides, Legal 500 (Co-Author)(2021) download
Accounting and Tax Treatment of Virtual Currency, BFL May 2018 (2018)
Local Income Tax Guide to Golf Courses, Korea Golf Course Business Association(2018)
Local Income Taxation of Trusts (2nd edition), Josetongramsa(2018)
How can we make a successful investment to North Korea?, Maekyung Publishing(2018)
Problems in the tax law of holding company, BFL Sep 2018(2018)
Study on the Problems and Improvements of Implementing Comprehensive Gift Taxation in Korea, Doctorate thesis, Gachon University (2016)
Recent notable Supreme Court decisions concerning tax problems with illegal rebates offered by pharmaceutical or medical device companies, Lexology(2015) download
借名預金における贈与推定課税制度に関する小考、季刊税務社、2013年春号通巻136号(2013)
狐を避けようとしたらトラに会ってしまった、租税日報(2013)
税法事例練習Ⅰ(所得税法、付加価値税法)、セキョン社(共著) (2012)
ごめんなさい・愛してる・どうしようもない(2012)
間違っている富の世襲、自分で蒔いた種は自分で刈り取れ、毎日経済 (2012)
私が出す税金ってこれがベストですか？本当ですか？、毎日経済(2012)
CEOが知っておくべき税金、毎日経済(2012)
税法事例練習I(所得税法、付加価値税法)、セキョン社(共著)(2012)
Beyond the Tax Audit: The Korean Tax Appeal and Litigation Systems, Asian Counsel (2007)
過小資本規制制度と無差別原則の関係，租税研究(Ⅳ)(1998)
企業構造調整のための税制支援，人権と正義(1998)
リースと租税回避，修士学位論文 (1988)
