Seung Soon Lim
Asia-Pacific Guide 2024
Senior Statespeople : Tax
Email address
[email protected]Contact number
82-2-6003-7124Share profile
Senior Statespeople
About
Provided by 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
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
Kyung Hee University Graduate School, Department of Law
LL.M.
2002
Seoul National University College of Law
LL.B.
1977
Awards
Leading Individual, Tax
Chambers and Partners Asia-Pacific
2023
Leading Individual, Tax
Chambers and Partners Asia-Pacific
2022
Leading Individual, Tax
Chambers and Partners Asia-Pacific
2021
Leading Individual, Tax
Chambers and Partners Asia-Pacific
2020
Leading Individual, Tax
Chambers and Partners Asia-Pacific
2019
National Leader, Corporate Tax
Who’s Who Legal Korea
2023
National Leader, Corporate Tax
Who’s Who Legal Korea
2022
National Leader, Corporate Tax
Who’s Who Legal Korea
2021
National Leader, Corporate Tax
Who’s Who Legal Korea
2020
Korea’s Top 100 Lawyers, Tax
Asia Business Law Journal
2022
Korea’s Top 100 Lawyers, Tax
Asia Business Law Journal
2021
Korea Tax Law Society 7th Tax Law Culture Award
2022
Albert Nelson Marquis Lifetime Achievement Award
2019