姜錫勳 (カン・ソックン)
主な業務分野
紹介
Seok Hoon Kang is the Chairman and Managing Partner of Yulchon. Since becoming Managing Partner in 2019, he has led the firm’s strategic growth and strengthened its position as one of Asia’s leading law firms. He previously headed Yulchon’s Tax Group.Before joining Yulchon in 2007, Mr. Kang served for 17 years as a judge, including as Chief Research Judge of the Tax Department at the Supreme Court of Korea—one of the judiciary’s most distinguished appointments. His judicial background brings exceptional technical depth and litigation insight to his leadership.As Chairman, Mr. Kang sets and executes Yulchon’s long-term strategic priorities, advancing business initiatives while fostering a culture of excellence, innovation, and collaboration. Under his leadership, Yulchon has earned consistent market recognition, including being named the “Most Innovative Law Firm in Asia-Pacific” by the Financial Times and “Employer of Choice” by Asian Legal Business for 18 consecutive years.Individually, Mr. Kang is widely recognized as a leading tax and litigation practitioner by Chambers & Partners, asialaw, Benchmark Litigation, International Tax Review, and Thomson Reuters. He was named Managing Partner of the Year at the Asian Legal Business Korea Law Awards in both 2024 and 2025, reflecting his strategic and transformative leadership.
- 1998 Georgetown University Law School、LL.M.
- 1990 Judicial Research and Training Institute, the Supreme Court of Korea
- 1988 Seoul National University Graduate School of Law、LL.M.
- 1986 Seoul National University、LL.B.
- 2007-present Yulchon LLC
- 2024-2025 International Fiscal Association Korea、President
- 2017-2022 Committee on Assessment of Local Tax Established Rule, Ministry of the Interior and Safety、Member
- 2016-2022 Committee on Tax System Development, Ministry of Strategy and Finance、Member
- 2016-2022 Committee on Imposts Review, Ministry of Strategy and Finance、Member
- 2013-2015 Ministry of Public Administration and Security、Legal Advisor
- 2013-2014 Tax Law program, Yonsei University、Lecturer
- 2010-2014 Ministry of Strategy and Finance、Legal Advisor
- 2010-2013 Korea University Law School、Lecturer
- 2009-2016 Seoul National University、Lecturer
- 1990 Admitted to Bar 、 Republic of Korea
韓国語、英語
受賞等
- 2025-2026 Recommended, Corporate Tax、Lexology Index: South Korea
- 2024-2025 Managing Partner of the Year, ALB Korea Law Awards、Asian Legal Business
- 2024-2025 Leading Lawyer, Tax、asialaw
- 2023-2025 Korea's Top 100 Lawyers、Asia Business Law Journal
- 2023-2025 Stand-Out Lawyer、Thomson Reuters
お知らせ/資料
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)
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)
所得金額変動通知の処分性、行政判例評選、韓国行政判例研究会、パクヨン社(2011)
海外投資ファンドの国内源泉所得に関する源泉徴収制度の問題点、法学評論創刊号、ソウル大学校出版文化院 (2010)
課税官庁が社外流出した利益金加算額が役員または使用人に帰属されたとみなし報告賞与として所得処分をした場合、その所得の帰属者の総合所得税(勤労所得税)納税義務の成立時期、最高裁判所判例解説65号、裁判所図書館(2007)
非上場株式価格を時価によって評価する場合、筆頭株主の保有株式に関する割増規定の適用可否、裁判所判例解説65号、裁判所図書館 (2007)
法人税法実務、裁判資料第112集、裁判所図書館(2007)
課税官庁が社会に流出した益金加算額が賃金または使用人に帰属されたものと見て賞与として所得処分した場合、その所得の帰属者の総合所得税(勤労所得税)納税義務の成立時期，大法院判例解説65号，法院図書館(2007)
所得処分と所得金額変動通知に関して，租税研究(12-21)，韓国税法学会(2006)
2005年度法人税法判例回顧，租税研究 (12-1)，韓国税法学会(2006)
高価発行実権株の再配定による贈与擬制の場合、増資のために株式発行会社の純資産加額が(-)から(+)に増加した場合、その贈与加額の加算方法，大法院判例解説53号(2005)
合併法人が合併により非合併法人が保有していた合併法人の発行株式を継承取得して処分する場合、その処分利益が合併差益に含まれ、益金算入対象から除外されるかの可否，大法院判例解説55号，法院図書館(2005)
株式譲渡後の不公正合併時、不当行為計算否認規定の適用:その他、利益分与行為の判断，租稅判例百選，博英社(2005)
場外登録法人株式の価格評価方法，大法院判例解説55号，法院図書館(2005)
WTO紛争解決体勢下で米国通商法第301場が許容されるかの是非: 韓国と米国の間の自動車紛争事例を中心に，裁判資料84輯，法院図書館(1999)
