Seung Soon Lim

Practice Areas

Tax

Career

Seung Soon Lim is an of counsel at Yoon & Yang LLC, and his main practice area is tax.

After completing the 9th Class of the Judicial Training & Research Institute, he served as a judge and senior judge at various court levels before retiring from public service as the senior judge of the Seoul Administrative Court. He has served in various positions including non-permanent judge of the Tax Tribunal, member of the Administrative Appeals Commission under the Prime Minister, member of the Inspection Commission on Propriety Pre-taxation of the National Tax Service, senior legal advisor for the NTS Seoul Regional Office, and member of the Review Committee for National Tax Appeal of the Ministry of Economy & Finance. Mr. Lee is currently a member of the Statutory Interpretation and Deliberation Committee of the Ministry of Government Legislation. He was selected as a leading corporate tax attorney in Korea by Who’s Who Legal in 2013, and also authored the must-read volume on tax law.

Professional Memberships

Admitted to bar, Korea (1979)

Publications

[Books]

Tax Law (Revised Edition), co-author, Pakyoungsa, 2022

[Academic Papers]

Determination of Tax Amount: Correction and Tax Litigation (I-III), Tax Law Study Vol. 23-1, 2, 3 (Saegyeongsa, 2017)

A New Understanding of Withholding Tax and Income Disposition, Tax Law Study Vol. 25-1 (Saegyeongsa, 2019)

Work Highlights

Handled the final appeal seeking revocation of disposition of acquisition tax on real estate funds involving KOFIA and IGIS Asset Management & 21 other asset managers

Represented KORAIL in the case seeking revocation of disposition of value-added tax related to the proportional division of common input tax amount

Represented Booyoung in the case seeking revocation of corporate tax disposition (ruling in favor of client)

Advised CS Wind on revocation of corporate tax disposition

Represented Korea Midland Power in the case seeking revocation of corporate tax disposition

Represented Cido Car Carrier Service Ltd. in the case involving the violation of the Act on the Aggravated Punishment of Specific Crimes (tax)

Represented KT in the case seeking affirmation of nullification of withholding corporate tax disposition

Represented BMW Financial Service Korea in the case seeking revocation of disposition denying correction

Represented Jungbu Regional Tax Office in the case seeking revocation of disposition of corporate tax

Represented Samjeong Keumeun in the case seeking revocation of disposition of value-added tax

Represented the Head of Namdaemun Tax Office in the case seeking revocation of corporate tax disposition

Languages Spoken

Korean, English and Japanese

Experience

2003-present Yoon & Yang LLC

2024-present Member, Policy Advisory Committee, Tax Tribunal

2021-present Director, Yoon & Yang Tax Research Center

2021-present Auditor, Munhwa Ilbo (daily newspaper)

2014-present Editor of Tax, LAWnB Online Commentary

2017-19 Adjunct Professor, Seoul National University School of Law

2012-22 People’s Legislative Officer (Interpretation of Laws and Ordinance), Ministry of Government Legislation

2011-15 Commissioner, National Tax Regulation Examination Committee, Ministry of Strategy and Finance

2011-14 Counselor, Jungbu Regional Tax Office

2011-14 Chairperson, Tax Community, Seoul Bar Association

2011 Lecturer, Tax Law, Korea University School of Law

2010-16 Commissioner, Tax System Committee, Korean Bar Association

2010-14 Member, Fund Management Board, National Credit Union Federation of Korea

2010-11 Lecturer, Tax Law, Inha University School of Law

2009-10 Legal Advisor, Ministry of Strategy and Finance

2008-11 Director, Korean Bar Association

2007-14 Commissioner, Legal Interpretation Deliberation Committee, Ministry of Legislation

2006-08 Legal Advisor, Seoul Regional National Tax Service

2005-08 Non-Governmental Commissioner, National Tax Regulation Examination Committee, Ministry of Finance and Economy

2005-07 Commissioner, Review Committee for the Legality Before Taxation, National Tax Service

2003-08 Lecturer, Tax Law, Seoul National University Graduate School of Law

2001-03 Professor, Tax Law, Judicial Research & Training Institute

2000-04 Commissioner, National Tax Appeals Bureau, National Tax Service

2000-03 Partner, Roh & Yang

1999-00 Presiding Judge, Tax Department, Administrative Court

1996-99 Professor, Tax Law, Judicial Research & Training Institute

1993-96 Presiding Judge, Busan District Court

1989-93 Judge, Seoul High Court; Judicial Research Officer, Supreme Court

1982-89 Judge, Northern Branch, Seoul Civil District Court, Gangneung Branch, Seoul Family Court

1979-82 Public Service Advocate

Education

Awards