본문
Oh-Young Jeon
Partner
![전오영 변호사.jpg](/upload_file/member/profile_20230221114159.jpg)
- TEL 82 2 6003 7134
- FAX 82 2 6003 7032
- E-MAIL oyjeon@hwawoo.com
Biography
Oh-Young Jeon is a partner at Yoon & Yang LLC, and his main practice areas are tax advisory & tax strategy, tax litigation, and family business succession.
Prior to joining the firm, Mr. Jeon served as a judge in Korean courts including the Seoul Central District Court for nearly a decade. Based on his experience overseeing tax-related litigation, he provides expert advice on corporate tax issues including those involving M&As and foreign investment, not to mention handling tax appeals. In addition, he provides advice on asset succession planning for high net-worth individuals and mid-sized companies, and rights analysis and cleaning measures for non-profitable assets in order to increase efficiency from a tax perspective.
Prior to joining the firm, Mr. Jeon served as a judge in Korean courts including the Seoul Central District Court for nearly a decade. Based on his experience overseeing tax-related litigation, he provides expert advice on corporate tax issues including those involving M&As and foreign investment, not to mention handling tax appeals. In addition, he provides advice on asset succession planning for high net-worth individuals and mid-sized companies, and rights analysis and cleaning measures for non-profitable assets in order to increase efficiency from a tax perspective.
Experience
- 2003-present Yoon & Yang LLC
- 2014-present Vice Chairman, Korea Tax Law Association
- 2014-present Vice Chairman of Tax Community, Seoul Bar Association
- 2019-21 Member, Corporate Succession Revitalization Committee, Korea Federation of Small and Medium Enterprises
- 2015-19 Member, Special Committee on Family Business Succession, Korea Federation of Small and Medium Enterprises
- 2015-19 Tax Law Advisor, National Tax Service
- 2014-18 Commissioner, Tax System Committee, Korean Bar Association
- 2008-12 Expert Advisor, Committee for Promotion of Advancement of Laws (Franchise & Retail Section), Korean Fair Trade Commission
- 2007-11 Member, Competition Policy Advisory Committee of the Korea Fair Trade Commission
- 2005-09 Member, Legal Advisory Committee, Human Resources Development Service of Korea
- 1999-03 Partner, Roh & Yang
- 1998-99 Judge, Seoul District Court, Bukbu Branch
- 1996-98 Judge, Gwangju High Court
- 1995-96 Judge, Gwangju District Court, Sunchon Branch
- 1993-95 Judge, Seoul District Court, Nambu Branch
- 1991-93 Judge, Seoul District Court
- 1988-91 Judge Advocate, Republic of Korea Army
Education
- 2000 Seoul National University School of Law Practice Areas (Fair Trade Act Research Coursework completed)
- 1988 Judicial Training & Research Institute
- 1986 Seoul National University College of Law, LL.B.
Representative Matters
[Tax Litigation]
[Tax Advisory]
- Represented CS Wind in the cancellation of corporate tax disposition related to business-related loans
- Represented AML Korea Limited in the cancellation of customs imposition related to domestic sales agent status
- Represented Macquarie Bank International Limited in the lawsuit for invalidation of imposition of VAT in connection with transaction of gold bullion
- Represented LS-Nikko Copper in a criminal case regarding tax evasion (found not guilty)
- Represented Asiana Airlines in the lawsuit for refund of special rural development tax in connection with purchase of an airplane
- Represented Ewha Haktang Foundation in the lawsuit for invalidation of imposition of corporate tax on discretionary reversal of reserve for the foundation’s original business purposes
- Represented KORAIL in the lawsuit for invalidation of imposition of VAT in connection with proportional division of common input tax
- Represented Samsung Veolia in the cancellation of tax reduction/exemption refusal for foreign investment under the Restriction of Special Taxation Act
[Tax Advisory]
- Advised Incheon International Airport on the accounting of land donation and lease fees paid in advance
- Advised the Bank of New York Mellon on the general tax affairs regarding the qualified financial institution
- Advised LSIS Co., Ltd on heavy imposition of registration tax in connection with registration of incorporation of its spinoff
- Advised the Korea International Trade Association on the appropriation of dividends earned for the reserve for original business purposes
- Advised Hite Jinro in connection with the loss from guarantee of liabilities for the overseas subsidiary
- Advised KT on withholding income tax on the acquisition of stocks of domestic corporations from foreign companies
- Advised LS Mtron on whether R&D contributions are subject to special taxation under the Special Act
- Advised Clark on tax issues related to the low-priced transfer of stocks of overseas subsidiary
- Advised POSCO on temporary investment tax credit for fixed business assets
- Advised SK Broadband on tax implications of acquiring SKC Infraservice
Awards
- Leading Individual, Tax, Legal 500 Asia Pacific (2019-2024)
- Lawyer of the Year, Tax, Legal Times (2017)
Publications
[Books]
[Academic Papers]
- Inheritance techniques to save taxes and prevent disputes, Maeil Business Newspaper (co-author, 2018)
- “Online Annotations: Corporate Tax Act” (co-author), LAWnB, 2013
[Academic Papers]
- “Spinoff and Tax Law,” BFL Series 8, Seoul National University Banking Law Center, 2013
- “Review of Cases Regarding Heavy Taxation of Unregistered Properties,” Law Times, 2012
- “Heavy Imposition of Registration Tax for Registration of Dormant Companies,” National Tax Newspaper, 2009
- “LBO and Taxation,” Business Finance Law (co-author), Center for Financial Law (2007)
- Whether the free rental of land is subject to gift tax – 100 Tax Cases, Korea Tax Law Society (2005)
- Criteria for the application of effective power and limits on the exercise of the right to claim - Jurist No. 395, Cheonglim Interactive (2003)
- A study on several problems related to the application of statutory interest rates under the Act on Special Cases concerning Litigation Promotion: With a focus on Supreme Court decisions – Mudeung Chunchu No. 5, Gwangju Bar Association (1997)
Insights
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Admitted to bar, Korea (1988)
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Korean and English