.JPEG)
金葵东
主要业务领域
简介
Kyu Dong Kim is a Senior C.P.A. at Yulchon who primarily focuses on international tax matters. He is a senior tax partner and serves as a co-leader of Yulchon’s international tax practice. Before joining Yulchon, Mr. Kim worked at Samil PricewaterhouseCoopers from 2000 to 2005, PricewaterhouseCoopers LLP London as a senior manager from 2005 to 2008, and Samil PricewaterhouseCoopers as a director from 2008 to 2011. He has built up extensive knowledge and experience dealing with the challenging tax issues of multi-national corporations’ cross border transactions and their Korean operations, in particular foreign information, communication, technology companies and financial services companies. Also, he has specialized in structuring overseas funds investing in Korea and Korean companies investing overseas. He is a director of the Korean branch of International Fiscal Association and serves as a member (tax advisor) of the two investment committees of National Pension Fund.
- 1999 Hanyang University，Mathematics，B.A.
- 2012-present Senior C.P.A.，Yulchon LLC
- 2017-presen Committee for Alternative Investment, National Pension
- 2015-present Committee for Overseas Management Company Selection, National Pension
- 2008-2012 Director，Samil PricewaterhouseCoopers
- 2005-2008 Sr. Manager，PricewaterhouseCoopers LLP London Office
- 2000-2005 Manager，Samil PricewaterhouseCoopers
- 2000 Certified Public Accountant ， Delaware
韩语，英语
主要业绩
- 2012~2026 Advised on acquisition/exit of various US/UK/Australian/Italian/French/Spanish/Canadian property deals of Korean funds
- 2012~2026 Assisted on Korean tax litigations of a major US PEF
- 2012~2026 Advised on structuring of inbound and outbound investments by various onshore/offshore PEFs
- 2012~2026 Represented high net worth individuals in their tax investigations and provided relevant tax advice
- 2012~2026 Provided general/financial product tax advice for foreign financial institutions and represented foreign financial institutions during tax appeals
- 2012~2026 Advised on Transfer Pricing and Mutual Agreement Procedures for multi-national enterprises operating in Korea
- 2012~2026 Advised on the tax aspects of cross border M&A transactions
- 2012~2026 Represented the tax audit defense of global ICT companies and advised their business structure
荣誉/获评
- 2026 Highly Regarded, General corporate tax，International Tax Review
- 2021-2026 Top-ranked (Band 1) Tax Consultant，Chambers AP
- 2019-2026 Leading Partner, Tax，Legal 500
- 2019-2020 Leading Lawyer, Tax: Consultants, Consultants，Chambers AP
消息/资料
Chambers International Tax 2026: A Chambers Global Practice Guide-South Korea, Trends and Developments, Chambers and Partners(Co-Author)(2026) download
Recent Korean TP precedents: practical implications for policy and compliance, International Tax Review(2025)
South Korea: An Introduction to Tax: Consultants (Key Trends in Tax Audits and Strategic Ways for MNEs to Navigate the Challenges), Chambers and Partners(2024)
Tax Controversy Trends for Multinational Companies in Korea, Tax Notes International (Co-Author)(2024)
Cloud and ICT Outsourcings (South Korea), Practical Law UK, Thomson Reuters(2024) download
Recent Korean TP precedents: insights into strategic tax audits and appeal preparation, International Tax Review(2024)
Korea (Rep.) - Korea’s Beneficial Owner Rules: Implications of the Amendment to the Special Deeming Rule for Overseas Investment Vehicles, IBFD APTB journal (Co-Author)(2023)
The Korean tax authority’s attempt to seize the upper hand over foreign corporate taxpayers, International Tax Review (Co-Author)(2023) download
Global Practice Guides-Corporate Tax 2022-South Korea(Co-Author), Chambers and Partners(2022) download
Beneficial ownership in South Korea: Tax audit appeal and planning opportunities, International Tax Review (Co-Author) (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
Strategic approaches to counter aggressive TP assessments in South Korea, International Tax Review (Co-Author) (2021) download
South Korea : Tax_The Legal 500 Country Comparative Guides, Legal 500 (Co-Author)(2021) download
Korea (Rep.) - Taxing Digital Businesses in Korea, IBFD APTB journal (Co-Author)(2020)
Examining transactional tax in Korea with a restructuring boom on the horizon, International Tax Review (Co-Author)(2020) download
2020 IFA Korea branch report (Exchange of Information : issues, use and collaboration)(2020) download
Korean Supreme Court Clarifies Tiebreaker Rules in Japan-Korea Tax Treaty, Tax Notes International (Co-Author)(2019) download
2018 Tax Law Amendments Proposal (International Tax)(2018)
South Korea : New rights for taxpayers subjected to a dawn raid, International Tax Review (Co-Author)(2018) download
Strengthening of Taxpayer’s Safeguards Regarding Temporary Custody of Documents During Tax Raids(2017)
Korea Decides against Lowering Ownership Threshold for Withholding of Capital Gains Tax for Foreign Investors(2017)
"Taxing the Could in Korea", Tax Notes International (2013) download
"South Korea: Proposed Tax Law Amendments for 2013," Tax Planning International, Volume 12, Number 10, Bloomberg BNA(2012) download
International Fiscal Association - Korean report on service income (Co-Author)(2012) download
PwC Global (Co-Author): Korean Permanent Establishment (2010), Korean Private Equity (2010), Korean Islamic Financing (2009), Korean Hedge Fund (2009), Korean Equity Financing (2005), Korean Credit Derivative (2004)(2010)
IBFD: Korean Stamp Duty (Co-Author)(2010)
