張宰熒 (チャン・ジェヒョン)
紹介
Jae hyung Jang is a senior tax attorney at Yulchon. His practice focuses on domestic and international tax matters. Mr. Jang was recognized as a Tax Controversy Leader by International Tax Review from 2013 to 2015. Before 2011, he worked on tax affairs in the Ministry of Finance of the Republic of Korea from 1995 to 2011. The last position he held before joining the private sector was director for corporate taxation; his previous positions include director for the International Economic Division (2006-2007), director of the EITC policy-making office, Tax Relief Division (2007-2008), President’s Office—Economic Policy Division Officer (2009-2010), and director of the International Tax Division. While at Deloitte Korea tax department from 2011-2014, he was responsible for Deloitte"s tax controversy team in Korea. He is also an advisory member to the Tax relief committee of the Korean Ministry of Finance. Some of Mr. Jang"s main projects and recent work include analysis and advisory activities for the revision of tax regulations such as allowing authorization of the business right for the tax purpose in 2011, as well as advising on various tax code interpretations.
- 2015 Korea University、in Law、Ph.D.
- 2001 The State University of New York (SUNY) Binghamton, M.S. in Accounting
- 1991 35th Grade 5 Civil Service Exam (Finance and Economy)
- 1991 Seoul National University、in Economics、B.A.
- 2014-present Yulchon LLC
- 2020-present Member, Committee on Tax System Development, Ministry of Strategy and Finance
- 2020-present Adjunct professor, Graduate School of Legal Studies, Korea University
- 2015-present Member, Committee on Assessment of Taxation Special Cases, Ministry of Strategy and Finance
- 2011-2014 Deloitte Anjin LLC
- 1995-2011 Ministry of Strategy and Finance
- - Director of International economics division Director of EITC team
- - MOSF tax policy division Consumption tax division Income tax division International tax division
- - Director of International tax division
- - Director of Corporate tax division
- 2011 Certified Tax Accountant 、 Republic of Korea
- 2000 Certified Public Accountant 、 New York
韓国語、英語
主な実績
- 2019 Decision on value-added tax for imports
- 2019 Advised on legislation of dividend received deduction
- 2019 Prepared for OECD Global Forum peer review
- 2019 Advised Ministry of Economy and Finance on foreign exchange transaction regulations and information report under tax law
- 2018 Advisory service in the revision of Act on the Promotion of Mutually Beneficial Cooperation between Large Enterprises and Small and Medium Enterprises
- 2017 Advisory service in the revision of the Valued-Added Tax Act related to the PyeongChang Winter Olympic Games
- 2016 Advisory service in the interpretation in relation to the capital gains tax by Hanmi pharmaceuticals
- 2015 Advisory service in relation to the alienation of its holdings by Visteon
- 2014 Advisory service in the revision of tax code related to the investment encouragement by HMC
- 2013 Advisory service in the interpretation related to the common R&D center VAT input tax issue by Hyundai Motors
受賞等
- 2013-2015 Tax Controversy Leader、International Tax Review
- 2012 Tax Day Rewards、Minister of Strategy and Finance
- 1995 Commendation、Finance and Economy Minister
お知らせ/資料
A Study on Expansion of the Scope of Justifiable Grounds Provided in Inheritance and Gift Tax Act (co-author)(2019)
Study on Imputation of Income of Deemed Permanent Establishment and Effectiveness of BEPS Action 7(2019)
A Study on tax related decisions of the Supreme Court and the Tax Tribunal showing moral intuitions(2018)
A Study on Issues of the Discount Rate of Immediate Annuity Plan and Heritage Trust in the Tax Law (2017)
A Study on the Tax Appeal System in Korea (2017)
A Comparative Study on the Supreme Court Precedents on the Income from the Foreign Private Investment Fund and the Related Clause of the Corporate Income Tax Act (2016)
A study on the scope of tax expenditure, Journal of International tax (2015)
A study on the sharing of the joint expenses in the VAT mechanism, Journal of Legislation Research (2015)
A study on the concepts of dividend distribution allocation and tax systems there of Korea University(2015)
Finance∙Financial Transaction∙Financial Tax, Deloitte Anjin(2014)
Problems and Improvements on Current Legal Systems of Partnership Taxation in Korea- Focused on Income and Withholding Tax Issues of Passive Partners, Korea Law Review(2012)
