YOON&YANG

• 2013-present Yoon & Yang LLC
• 2011-13 Shanghai Office of KPMG China
• 2007-10 Deloitte Anjin LLC
• 2006-07 Samil PwC

• 2007 Yonsei University, B.A. in Business Administration

[Tax Advisory]

• Advised a confectionery company on establishment of holding company
• Reviewed tax issues following split-off related to a financial company
• Reviewed practical issues following spin-off related to a food company
• Reviewed issues on merger of affiliates related to food/heavy industry/holding companies
• Reviewed issues on business transfer between affiliates related to a distribution company
• Reviewed tax issues related to rights offering for a financial company
• Reviewed overseas subsidiary winding-up measures (i.e., liquidation, bankruptcy or sale) for a service company
• Reviewed overseas subsidiary normalization masures (i.e., deb-to-equity swap or rights offering) for a transport company
• Advised a food company on investment and royalty collection deal structure through an overseas intermediate holdings company
• Reviewed tax issues related to capital transaction between overseas affiliates of a fashion company
• Advised on governance restructuing measures for investment/energy/fashion/construction companies 
• Reviewed tax deduction related to preliminary donation and family business inheritance for transport/materials/publication companies
• Reviewed share valuation issues of golf country club of a leisure company
• Revised issues on exclusion from gross income dividends received from overseas subsidiary for a power generation company
• Reviewed tax issues related to officer holding concurrent position of a financial company
• Advised on tax issues related to technology transfer and license fee payment/receipt between special related parties of a smelting company
• Advised a financial company on tax issues related to sale of bad debt
• Advised a food company on value-added tax related to mileage program operation
• Advised trust companies on tax issues including value-added tax
• Advised a door-to-door sales company on tax issues related to deal structure
• Advised a franchise company on tax issues related to purchase of treasury stock
• Reviewed measures to pay incentives and retirement benefits for officers of multiple companies
• Reviewed taxation issues upon a foreign entity’s transfer of shares in a domestic entity
• Reviewed taxation issues related to convertible bonds with call option
• Reviewed taxation issues on a resident’s property disposal and overseas relocation
• Assisted in the M&A due diligence of a semiconductor equipment company

[Tax Audit & Review]

• Handled the tax review for pharmaceutical and chemical companies
• Handled the tax audit for multiple companies (construction, smelting, furniture, virtual currency exchange, IT services, holdings, clothing, power generation, paper lumber)

[Tax Appeal]

• Handled the filing of motion for adjudication on disposition imposing corporate tax upon collection of deducted corporate tax amount related to regional relocation 
• Handled the filing of motion for adjudication on disposition imposing corporate tax upon designation of call option exerciser of convertible bonds
• Handled the filing of motion for adjudication on revocation of disposition imposing corporate tax on arm’s length price and assisted administrative litigation matters
• Handled the filing of motion for adjudication on revocation of disposition imposing inheritance tax (declared price, estimated profit, etc.)
• Handled the filing of motion for adjudication on disposition imposing gift tax (rights offering, FI put option, etc.)
• Handled the filing of motion for adjudication on disposition imposing income tax of pre-sellers and assisted administrative litigation matters
• Handled the filing of motion for adjudication on disposition imposing deducted acquisition tax amount and assisted administrative litigation matters
• Handled the filing of motion for adjudication on secondary tax liability of oligopolistic shareholder
• Handled the filing of motion for adjudication on disposition imposing resident tax of auxiliary hospital of a school

[Tax Filing]

• Filing of corporate tax and value-added tax for multiple foreign investment companies
• Reporting of overseas financial account

[Books]

• Study on Tax Practice 2, Yoon & Yang LLC (Co-Author, 2018)
• Study on Tax Practice 1, Yoon & Yang LLC (Co-Author, 2015)

[Dissertations]

• ‘Study on the scope of assessment to Post Adjustment of Multinational Corporation’, Joint Seminar of Korea Research Society for Customs and Customs Valuation Forum (Co-author, 2015)