1. April 2026: International Tax Insights for Global Businesses
On April 9, 2026, Shin & Kim successfully hosted its seminar, "International Tax Insights for Global Businesses: From Tax Audits and Tax Litigation to Cross-Border M&A Taxation." Attended by approximately 100 professionals from leading Korean and multinational companies, the seminar explored a broad range of current international tax developments, including recent judicial trends, tax audits, and cross-border M&A tax issues. The event received an enthusiastic response from participants, reflecting the growing demand for practical guidance on navigating today's increasingly complex international tax environment.
The opening session, "Recent Trends in International Tax Case Law and Practical Implications," was presented by Partner Junseok Yoon. Drawing on both his judicial experience in the specialized tax division of the Seoul Administrative Court and his academic research in international taxation, Mr. Yoon provided an in-depth analysis of recent court decisions involving royalties for unregistered patents, beneficial ownership, transfer pricing, virtual assets, foreign financial account reporting obligations, and customs investigations. He noted that several recent decisions reflect evolving judicial approaches that differ from established precedents, highlighting the importance of reassessing existing transaction structures and implementing proactive tax risk management strategies in an increasingly dynamic tax environment.
The second session, "Case Studies and Strategies for Tax Audits Involving Global Businesses," was presented by Foreign Attorney Maria Chang. Based on her experience in international tax advisory and tax disputes, she shared practical insights into managing tax risks faced by multinational enterprises. Through a series of tax audit case studies, she emphasized the importance of early risk assessment and strategic communication with the tax authorities.
The final session was jointly presented by Foreign Attorney Steve Oh and Senior CPA Jin-Wook Lee, who discussed "Key Tax Issues in Cross-Border M&A." They explained how tax outcomes may vary depending on the structure and form of a transaction, emphasizing the importance of tax planning and contractual risk allocation at the early stages of a transaction. They also encouraged participants to closely monitor recent developments in Korean tax practice relating to cross-border M&A transactions in order to assess their potential implications for future investment structures.
2. July 2026: Navigating an Evolving Tax Landscape — Tax Audits, Tax Litigation, International Tax, and Customs
On July 14, 2026, Shin & Kim hosted a seminar entitled "Navigating an Evolving Tax Landscape: Tax Audits, Tax Litigation, International Tax, and Customs."
Against the backdrop of increasingly sophisticated tax audits, rising tax disputes, evolving international tax rules, and heightened geopolitical uncertainty affecting global trade, effective tax risk management and proactive planning have become more critical than ever.
This seminar featured practical discussions on recent trends in tax audits and tax litigation, as well as developments in international taxation—including evolving global tax rules and recent U.S. tariff policies—and their implications for cross-border business operations.
The first session, "Recent Trends in Tax Audits and Tax Litigation," was presented by Partner Min Kim and CPA Kun-Hee Yun. Mr. Kim previously served in the Investigation Bureau and Litigation Bureau of the NTS Seoul Regional Office, as well as the International Taxation Bureau of the NTS. Mr. Yun brings extensive experience from the Tax Tribunal, where he handled both adjudication and mediation of tax appeals.
The second session, "The Evolving Landscape of International Tax and U.S. Tariff Policy," featured Partner Junseok Yoon and Partner Hae-Yeong Paik. Mr. Yoon previously served in the specialized tax division of the Seoul Administrative Court and earned his Ph.D. in Tax Law from Seoul National University. Ms. Paik formerly served as a Foreign Exchange Inspector with the Korea Customs Service and as Deputy Director of the World Customs Organization's Regional Intelligence Liaison Office for Asia and the Pacific (WCO RILO AP).
The seminar concluded with a panel discussion moderated by Professor Chang Hee Lee, Head of Shin & Kim's Corporate Strategy and Tax Center. Joining the discussion were Senior Advisor Seongbin Yim, former Commissioner of the NTS Seoul Regional Office; Senior Advisor Byungkyoo Kim, former Director General of the Tax and Customs Office at the Ministry of Economy and Finance; Foreign Attorney Steve Oh; and Professor Miri Noh of Dong-A University Law School.
