The ClassHankyul tax team consists of lawyers who have practiced tax law for years in courts and law firms, as well as lawyers and tax accountants with hands-on tax administration experience as professionals at the National Tax Service (“NTS”) and the Board of Audit and Inspection (“BAI”), well-versed in both theory and practice.
The ClassHankyul tax team has advocated clients’ interests to their satisfaction in tax litigation, regardless of the type of litigation, from numerous tax appeals on inheritance/gift tax involving multiple stakeholders, and taxes on international transactions of complex transactional structures, criminal cases on alleged violations of the Punishment of Tax Offenses Act, to constitutional trials on the unconstitutionality of tax laws. Some members of the team have served as judges for years, and the team has thus been particularly remarkable in tax appeals contested in the high courts or the Supreme Court, where legal principles are intensively discussed.
Furthermore, we have successfully fulfilled client needs by assembling optimal expert teams and deriving the optimal outcomes on a case-by-case basis in relation to different remedies proceedings, such as NTS tax appeals, BAI appeals, and requests for adjudication by the Tax Tribunal.
Introduction
Major Business
- Response to tax investigations by taxing authorities
- Filing of reassessment claims and written inquiries addressed to the NTS and the Ministry of Economy and Finance
- Response to the examinations on the appropriateness of taxation procedures
- Filing of reassessment claims and written inquiries addressed to the NTS and the Ministry of Economy and Finance
- Response to the examinations on the appropriateness of taxation procedures
Major Performance
Income Tax
- Handled a matter concerning the non-resident status of a foreign businessperson
- Handled a matter in which the appropriateness of the transfer price and the acquisition price was challenged in the sale of a building
Value Added Tax/Excise Tax
- Handled a matter concerning the non-deduction of purchase taxes in connection with the allegedly fraudulent/false tax invoice
- Handled a matter in which the applicability of excise duties was challenged
Inheritance/Gift Tax
- Handled a matter concerning the imposition of gift taxes on shares placed under ownership trust
- Handled a matter in which the application of unlawful premiums on annual installments of inheritance tax was disputed
Remedy for Taxpayer Rights
- Represented a tax fraud whistleblower and applied for the revocation of a ruling in which payment of awards was refused
- Represented a taxpayer in its appeal on the application for payment in kind
Criminal Tax Defense
- Handled a criminal lawsuit on tax evasion and the issuance of fraudulent tax invoices
- Handled a criminal lawsuit on the alleged violation of the Customs Act (smuggling)
- Handled a matter concerning the non-resident status of a foreign businessperson
- Handled a matter in which the appropriateness of the transfer price and the acquisition price was challenged in the sale of a building
Value Added Tax/Excise Tax
- Handled a matter concerning the non-deduction of purchase taxes in connection with the allegedly fraudulent/false tax invoice
- Handled a matter in which the applicability of excise duties was challenged
Inheritance/Gift Tax
- Handled a matter concerning the imposition of gift taxes on shares placed under ownership trust
- Handled a matter in which the application of unlawful premiums on annual installments of inheritance tax was disputed
Remedy for Taxpayer Rights
- Represented a tax fraud whistleblower and applied for the revocation of a ruling in which payment of awards was refused
- Represented a taxpayer in its appeal on the application for payment in kind
Criminal Tax Defense
- Handled a criminal lawsuit on tax evasion and the issuance of fraudulent tax invoices
- Handled a criminal lawsuit on the alleged violation of the Customs Act (smuggling)
