Hanna Yi
Certified Tax ConsultantIntroduction
Ms. Hanna Yi is a Korean certified tax consultant at Shin & Kim, mainly practicing in the areas of transfer pricing for large Korean companies and multinational corporations. Her main practice areas include establishment of transfer pricing policies, mock tax audits for reducing transfer pricing risks, tax audit defense and tax appeals.
Prior to joining Shin & Kim, she handled transfer pricing matters at Deloitte Korea and Ernst & Young Korea for more than 15 years.
Areas of Expertise
Professional Career
- 2023-PresentShin & Kim LLC
- 2010-2022Partner, Transfer Pricing Group, Tax Advisory Division, Deloitte Anjin LLC
- 2008-2010Tax Controversy Team, Tax Advisory Division, Deloitte Anjin LLC
- 2007-2008Transfer Pricing Team, Taxation Division, EY Hanyoung Korea
Key Experience
- Formulated transfer pricing policy (TP planning, PMI)
- Conducted transfer pricing tax risk diagnosis and transfer pricing due diligence
- Advised on transfer pricing tax audits for Korean conglomerates and Korean subsidiaries of multinational corporations
- Advised on the application and negotiation of APAs/reciprocal agreements relating to transfer pricing and withholding taxes
- Advised on preparation of consolidated international transaction data reports (in master/local files)
- Advised clients on tax issues related to transaction structure and transfer pricing application and adjustments
- Represented clients in tax objections and appeals related to transfer pricing issues
Education
- 2013-2015University of Seoul, Graduate School of Science in Taxation (Ph.D. Candidate)
- 2008-2011University of Seoul, Graduate School of Science in Taxation (Master of Science in Taxation)
- 2002-2007University of Seoul, Department of Science in Taxation (B.A.)
Qualifications
- 2005Certified Tax Accountant, Korea
Languages
Korean, English
Professional Activities
- A Study on the Double Taxation Prevention of Korean Companies Paying the Foreign Contractor Withholding Tax in Vietnam (No. 36-1 of Journal of IFA Korea, International Fiscal Association Korea, 2020)
- The Effects of Country-by-Country Reporting under BEPS Action 13 on Multinational Income Shifting (Summer Annual Conference of the Korean Accounting Association, 2019)
- Case Study on the Trade-off Relationship between Transfer Pricing and Customs in Multinational Corporations (Spring Annual Conference of the Korean Academic Society of Taxation, 2014)
- A Study on the Burden of Proof with respect to Transfer Pricing: Focusing on comparison with denial of calculation based on unfair conduct under the Corporate Tax Act (Master’s thesis submitted to the Graduate School of Science in Taxation at University of Seoul, 2011)