Partner
TEL |
+82-2-6386-6367 |
E-MAIL |
hansol.leem@leeko.com |
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Han Sol Leem is a member of Lee & Ko's tax practice group. His practice primarily focuses on tax disputes, tax & customs, tax consulting & tax planning, tax audits, and corporate taxation.Mr. Leem received his LL.B from the Seoul National University, College of Law in 2012. In 2014, he was admitted to the Korean Bar and completed his legal training at the Judicial Research and Training Institute of the Supreme Court of Korea.
学歴
2020 |
Seoul National Univeristy - In the course of LL.D |
2017 |
Seoul National Univeristy - LL.M |
2014 |
Judicial Research & Training Institute, Supreme Court of Korea |
2012 |
Seoul National University - LL.B |
経歴
2017-Present |
Lee & Ko |
2014-2017 |
Judge Advocate Officer |
主な業務分野
租税訴訟 |
租税一般及び租税戦略の策定 |
金融租税 |
租税審査・審判 |
国際租税 |
地方税 |
租税刑事 |
有権解釈および立法アドバイス |
資格/会員
Admitted to Bar, Korea(2014) |
言語
主要事例
Tax Appeal
- Won litigation for the imposition of corporate tax of 37 billion in relation to L-Electronics overseas payment guarantee commission
- Won litigation for cancellation of the disposition of corporate tax worth KRW 22.5 billion related to Company I's software usage fee
- Won litigation for the cancellation of corporate tax of KRW 12.5 billion related to zero tax rate of L- trading company's purchase confirmation letter
- Won lawsuit for cancellation of KRW 3.2 billion worth value-added tax of D sugar manufacturing company on eatery supply tax invoice
- Won lawsuit for cancellation of KRW 2.2 billion for the disposition in gift tax related to the sale of property contributed by W Foundation
- Won lawsuit against the imposition of KRW 1.2 billion in corporate tax related to the capital expenditure of S company
- Won litigation in the first trial against the imposition of corporate tax of KRW 12.7 billion in relation to the acquisition of shares of 3 public interest corporations including the M Foundation
- Won litigation in the first trial against the imposition of corporate tax of 4.7 billion won in relation to illegal expenses under the Insurance Business Act of Company E
- Won lawsuit in the first trial to cancel the disposition of acquisition tax of KRW 3.5 billion in relation to the sale of rental housing by H E&C
- Won litigation in the first trial for cancellation of the corporation tax worth KRW 1.4 billion in relation to company D's investment conversion and debt-free profit
- Won lawsuit for tax adjudication request to cancel a disposition of KRW 7.4 billion of acquisition tax in relation to the overlapping maintenance infrastructure of the D Union
- Won lawsuit to cancel the disposition of gift tax imposition of KRW 1.2 billion in relation to the pre-taxation review for the acquisition of stocks in the public interest corporation M Museum of Art
Tax investigation and investigation response
- Responded to tax investigation related to corporate tax for K Holdings Qualified Spin-off
- Responded to police investigations under the Tax Offenders Punishment Act for Company H
- Responded to police and prosecution investigations in violation of the Tax Offenders Punishment Act for Company M
Advisory work
- Established tax strategy related to family business inheritance
- Established tax strategies related to mergers between affiliates
- Established tax strategy related to overseas business relocation
- Established tax strategies related to business restructuring, such as division of subsidiaries
- Established tax strategies related to the disposal of title trust stocks
受賞実績
2016 |
Official commendation from The Minister of Justice |
著書/活動
- Classification criteria for the cost of the introduction of software (2021. 4, The Law Times)
- Criteria for the Distinction of whether the cost of the introduction of software is the introduction of 'technology and know-how' or the simple importation of 'commodity' (2020. 11., International tax studies)
- A Case Study on Teleological Expansion of the Claim of Reassessment by later reasons (2017. 8., master thesis)
- Discussion about whether the uncollectible is subject to the claim of reassessment by later reasons (2016. 10., National tax vol. 596)
- Issues between customs and national taxes in terms of transfer price (2016. 5., National tax vol. 591)
- Whether the tax investigation has the character of administrative disposition (2016. 4., National tax vol. 590)
- Assessment on inherited properties in the event that there is significant reason to doubt recoverability of monetary account receivables (2016. 1., National tax vol. 587)