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Recently reviewed Professionals
Sung Hyun Ryu joined Lee & Ko in 2012 and has been working as a tax partner based on his work experience and knowledge gained from his years at the National Tax Service as a deputy director. While at the National Tax Service, he not only handled tax litigations but also served as a member of the Taxation Dispute Review and Council Committee as well as the Joint Review Working-level Committee where he specialized in tax appeal matters such as claims for judgment on propriety before tax, objections, claims for review and claims for trial.
Education
2018 Duke University School of Law - LL.M
2006 Seoul National University Graduate School of Law
2004 Judicial Research and Training Institute, Supreme Court of Korea
2002 Seoul National University College of Law (B.A.)
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Work Experience
2012-Present Lee & Ko
2022- Legal Advisor, e-KBS
2022- Member of evaluation committee on virtual assets, Hankyung TV
2022- Advisory Member of disciplinary committee, Korea Customs Service
2021-2022 Senior Advisor, Seoul Regional National Tax Service
2020-2021 Advisory Member of the National Assembly Research Service (NARS)
2019- Commentator of Tax Cases, Daily NTN
2019- Director of the International Fiscal Association (IFA)
2016-2017 Commentator of Tax Cases, Law Times
2015- Director of the Finance &Tax Forum
2015-2019 Member of the Legislative Enactment Support Committee
2015 Advisory Member, Financial Services Commission
2014- Member of the Tax Committee, Korean Bar Association
2014-2015 Senior Advisor, Seoul Regional National Tax Service
2013-2015 Member of the Taxpayer Protection Committee, Gangnam Tax Office
2009-2012 Deputy Director, Seoul Regional National Tax Service
2007-2009 Hwang Mok Park
2006-2007 Military Judicial Officer, Suwon District Prosecutor's Office
2004-2006 Public Judicial Officer, Litigation
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Admissions
2004 Admitted to bar, Korea
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Languages
Korean and English
Awards and Recognitions
2024 Next Generation Partners in the practice area of tax by Legal 500 Asia-Pacific
2023 Next Generation Partners in the practice area of tax by Legal 500 Asia-Pacific
2022 Next Generation Partners in the practice area of tax by Legal 500 Asia-Pacific
2021 Next Generation Partners in the practice area of tax by Legal 500 Asia-Pacific
2020 Next Generation Lawyers in the practice area of tax by Legal 500 Asia-Pacific
2019 Next Generation Lawyers in the practice area of tax by Legal 500 Asia-Pacific
2011 Commendation from the head of National Tax Service in recognition of excellent performance
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Publications / Presentations / ETC
'The Truth About Taxation the National Tax Services Does Not Tell You' (Sung Hyun Ryu, Leaders book Publications, 2012)
'Gift Tax Issues and Issuance of New Stock During Debtor Rehabilitation 2011', Rehabilitation Law, Serial Number 4.
'Infringement on Trade Secrets' (The Korea Herald, December 26, 2007)
'U.N. Convention Facilitates International Trade' (The Korea Herald, March 19, 2008)
'A 'Penalty Bomb' for Improper Year-End Tax Settlement' (The Daily Focus, January 17, 2012)
'Taxation of Earned Income and Other Income' (The Daily Focus, January 19, 2012)
'Can the Unemployed Receive Tax Refund?' (The Daily Focus, January 26, 2012)
'Gift Tax for Borrowed Money from Father to Purchase a House?' (The Daily Focus, January 27, 2012)
'Reporting of Foreign Accounts Necessary In Order to Avoid Penalty Bomb' (The Kyunghyang Newspaper, June 12, 2012.)
Offshore tax evasion and FATCA (Law Times, November 7, 2013)
Whether partnership can be treated as a foreign entity under tax laws (Tax case commentary, Law Times, November 21, 2013)
Embezzlement of the CEO and tax treatment (Korean Bar Newspaper, September 28, 2014)
Foreign entity and issues in applying tax treaties (Korean Bar Newspaper, September 29, 2014)
Withholding issues arising in payment of consideration for foreign registered patents (Korean Bar Newspaper, December 29, 2015)
Law firm received tax bombs (Law Times, November 18, 2016)
Korean Tax Law Adopts New Simplified Transfer Pricing Rules relating to Low Value-adding Intra-group Services (Legal 500, 2020)
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