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Jin Woo Kim
Certified Public Accountant
![김진우 회계사.jpg](/upload_file/member/profile_20230221112814.jpg)
- TEL 82 2 6182 8327
- FAX 82 2 6003 7017
- E-MAIL jinwkim@yoonyang.com
Biography
Jin Woo Kim is a certified public accountant at Yoon & Yang LLC, and his main practice area is tax advisory service.
Before joining Yoon & Yang, Mr. Kim worked as a certified public accountant at Samil PwC and Deloitte Anjin LLC and a tax manager at KPMG China’s Shanghai office. Mr. Kim has provided tax advice for multinational companies at home and abroad regarding various aspects of tax issues, e.g. tax adjustment, tax assessment, tax appeal, support for tax investigations, and transfer price, etc.
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Before joining Yoon & Yang, Mr. Kim worked as a certified public accountant at Samil PwC and Deloitte Anjin LLC and a tax manager at KPMG China’s Shanghai office. Mr. Kim has provided tax advice for multinational companies at home and abroad regarding various aspects of tax issues, e.g. tax adjustment, tax assessment, tax appeal, support for tax investigations, and transfer price, etc.
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Experience
- 2013-present Yoon & Yang LLC
- 2011-13 Shanghai Office of KPMG China
- 2007-10 Deloitte Anjin LLC
- 2006-07 Samil PwC
Education
- 2007 Yonsei University, B.A. in Business Administration
Representative Matters
[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
Publications
[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)
Insights
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Certified Public Accountant, Korea (2008)
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Korean and English