简介
Mr. Yun Heui Cho is a partner in Yulchon’s Tax Practice primarily in the areas of tax litigation and consultation. Mr. Cho started his career in 1996 as a judge of the Jeonju District Court and then he served as a judge at various courts including the Seoul Administrative Court, the Seoul High court and the Supreme Court of Korea. Before he joined Yulchon in 2016, he worked as a research presiding judge and a presiding judge for the issuance of warrants at the Seoul Central District Court. During the six years he worked at the Supreme Court of Korea, he handled tax cases as a member of tax team and, four out of those six years, he also served as the team head, i.e., chief researcher.
- 1996 Judicial Research and Training Institute, the Supreme Court of Korea
- 1993 Seoul National University，LL.B.
- 2016-present Yulchon LLC
- 2016-present Lecturer，Seoul National University Law School, Tax Law
- 2015-2016 Presiding Judge，Seoul Central District Court
- 2011-2015 Head of Tax Researcher (Presiding Judge)，Supreme Court of Korea
- 2009-2011 Legal Researcher，Supreme Court of Korea
- 2007-2009 Judge，Seoul High Court
- 2005-2007 Judge，Western Seoul District Court
- 2004-2005 Visiting Scholar，University of Florida
- 2003-2005 Judge，Seoul Administrative Court
- 2002-2003 The election chairman，Dongducheon-si
- 1996 Admitted to Bar ， Republic of Korea
韩语，英语
荣誉/获评
- 2026 Recommended, Corporate Tax，Lexology Index: South Korea
- 2023-2026 Highly Regarded, Tax controversy，International Tax Review
- 2021 Korea Super 30 Lawyer，Asian Legal Business
- 2021-2026 Litigation star, Tax，Benchmark Litigation Asia-Pacific
- 2021-2026 Leading Lawyer, Tax，Chambers AP
消息/资料
Strategic approaches to counter aggressive TP assessments in South Korea, International Tax Review (Co-Author) (2021) download
Korean Supreme Court Clarifies Tiebreaker Rules in Japan-Korea Tax Treaty, Tax Notes International (Co-Author)(2019) download
Trends in field of Tax Cases 2014, Volume 12 of Special Act Studies, Justice Development Foundation (2015)
Assessment on Inheritance of Property Cash Bonds, Tax and Law Volume 7 No.2, Law research institute of University of Seoul (2015)
Corporate Tax & Correctional Claim by Later Occurring Reasons, Jurisdiction No.27, Justice Development Foundation(2014)
Trends in field of Tax Cases 2013, Volume 11 of Special Act Studies, Justice Development Foundation(2014)
Whether the rental of facility provided after cancellation of its registration being an exemption object of value added tax, Volume 6 No. 1 Tax and Law, Law research institute of University of Seoul (2013)
Debt deduction of Nonresidents from Inherited Properties, Volume 10 of Special Act Studies, Justice Development Foundation(2012)
Scope of the House for a family on Comprehensive Real Estate Holding Tax Law, Commentary of Supreme court precedents No. 92, Supreme court library of Korea(2012)
Whether the fee should deductible in intangible assets when calculating the foreign source income of the domestic corporation for deducting the foreign tax credit, Commentary of Supreme court precedents No.87, Supreme court library of Korea(2011)
hether the heir who inherited the joint and several obligation can be the subject to correctional claim by later occurring reasons, Commentary of Supreme Court precedents No. 85, Supreme court library of Korea(2011)
Whether there is an input tax deduction if not the land owner but the operators who had paid the capital expenditure, Commentary of the Supreme court precedents No. 84, Supreme court library of Korea(2010)
According to Corporate Tax Law Article 19, paragraph 2, distinction criteria of losses determination, entertainment expenses and sales expenses, Commentary of the Supreme court precedents No. 82, Supreme court library of Korea(2010)
Starting point for Re-Audit decision’s legal nature and litigation period, Taxation Practice Research 2 (trial materials 1121series), Supreme court library of Korea (2010)
Timing of Income on Income Tax Law, Commentary of Supreme court precedents No. 80, Supreme court library of Korea (2009)
