紹介

Young Joon Chun is a partner at Yulchon who practices primarily in the areas of tax law, litigation and arbitration. He has an LL.B. and an M.A. (in administrative law) from Seoul National University and an LL.M. (in international tax law) from the University of Florida. Mr. Chun joined Yulchon which was already well-reputed for all aspects of tax law in 2007, after serving as a judge at the Southern Branch of the Seoul District Court and the Seoul District Court. His practice area primarily focuses on tax dispute settlements and tax consulting as well as disputes in civil and administrative affairs.

学歴
  • 2012 University of Florida, School of Law、International Taxation、LL.M.
  • 2010 Seoul National University, Graduate School of Law、Administrative Law、M.A.
  • 2001 Judicial Research and Training Institute, the Supreme Court of Korea
  • 1998 Seoul National University、College of Law、LL.B.
経歴
  • 2007-present Yulchon LLC
  • 2006 Judge、Seoul Central District Court
  • 2004 Judge、Seoul Southern District Court
  • 2001 Judge Advocate、Republic of Korea Army
資格
  • 2001 Admitted to Bar 、 Republic of Korea
言語

韓国語、英語、ドイツ語

主な実績

主な実績
  • 2021 Successful representation in advance notice procedures for disclosure of violations (personal information, violated amount) resulting from unreported foreign financial accounts, and obtained a Supreme Court decision to exclude such information from disclosure
  • 2021 Successful representation of a leading U.K. Register company in an action for revocation of disposition of withholding tax at the Supreme Court
  • 2021 Successful representation in an action for revocation of rectification refusal disposition of consolidated income taxes regarding compensation for employee invention following share transfer of an enterprise institute (non-taxation)
  • 2021 Successful representation of various financial institutions in an action for revocation of disposition of consolidated corporate taxes at the Supreme Court (applied dividend received deduction to beneficiary under the Trust Act)
  • 2020 Successful representation of STIC Investment in an action for revocation of disposition of notice of change in income amount relating to stock repurchase
  • 2020 Successful representation of a trust company in an action for revocation of disposition of deemed acquisition tax and remanded court decision for additional tax
  • 2020 Successful representation of Korea○○ in an action for revocation of disposition of withholding tax at the Supreme Court
  • 2020 Successful representation of Daesung Industrial Gases Co. Ltd. in an action at the Seoul High Court for revocation of disposition of corporate local income tax regarding failure to submit statements of payment
  • 2020 Successful representation in an action for revocation of disposition of capital gains tax imposition in connection with stock transfer of a resident’s corporation in Russia
  • 2019 Succesful representation in an action for revocation of disposition following secondary tax liability of trustee under the Trust Act at the Supreme Court

お知らせ/資料

論文/著書

The determination criteria of the real stock truster and tax avoidance purpose in case of paper company’s registering stock under another person’s name, Judicial Precedent Review, Seoul Bar Association, Vol.33 No.1(2019)

Whether or not heavy acquisition tax and heavy property tax can be taxed based on a justifiable cause not prescribed by Law, Judicial Precedent Review, Seoul Bar Association, Vol.32 No.1(2018)

Title trust of real estate and acquisition tax liability, Judicial Precedent Review, Seoul Bar Association, Vol.31 No.2(2017)

Unrealized Income and Refund Claim by Later Occurring Reasons due to the Occurrence of a Second Cause after the Tax Liability has been Established, Judicial Precedent Review, Seoul Bar Association, Vol.30 No.2(2016)

The key issues of nonprofit making corporation, ‘Special training program of nonprofit making corporation(including welfare plan corporate), Korean Bar Association(2015)

Criteria for determination of Residency under the Personal Income Tax Law and Tax Treaties, Judicial precedent review, Seoul Bar Association, Vol. 29 No. 1(2015)

Illegality of the tax assessment based on a tax audit without cause for selection of target for tax audit, Seoul Bar Association, Vol. 47 (2014)

Denial of Claim for Refund of Charges as a Disposition for Administrative Litigation and Detailed Refund Procedure – Comparing to Tax, Seoul Bar Association, Vol. 46 (2014)

Tax Refund Claim and Party Litigation of Public Law, Lawyer, Seoul Bar Association, Vol. 44(2013)

A Study on the Legal Issues relating to the “Burdensome Contract” in connection with Administrative Actions, focusing on Problems arising in Practice in Korea, Seoul National University LL.M.(2010)

A Study on transaction collection of the value-added tax and the civil dispute between the supplier and the supplied – concerning contributed acceptance, Tax Research(2008)

A Study on the Application of the Deemed Gift Rules upon Entrusting of Shares and the Methods to Improve the Application, Tax Research (2008)