金善映
Senior Foreign Attorney概要
Sunyoung Kim is a senior foreign attorney at Shin & Kim who primarily concentrates on international taxation involving cross-border transactions, global supply chain, international investment structuring, etc. for both in-bound and out-bound.
She started her career in 1997 by joining Deliotte & Touche LLP in New York, and has since developed her career as an international tax specialist. She established the international tax practice at Deloitte Korea. In her more than 20 years of experience, she was with Deloitte New York and Deloitte Korea for 19 years and Kim & Chang Law Firm, the largest law firm in Asia, for 4 years before joining Shin & Kim in 2020. She founded the international tax practice at Shin & Kim and has shown a fast growth in just 2 years.
She is also active in academic associations and currently serving as a director at the Tax Law Association and International Fiscal Association Korea. She served as a chair of International Tax Division of Legislation Committee within the Ministry of Finance and Economy (“MOFE”) for many years contributing her knowledge for the advancement and enhancement of international tax laws of Korea.
関連業務内容
経歴
- 2020-PresentInternational Tax Partner, Shin & Kim LLC
- 2012-2020International Tax Partner, Deloitte Anjin LLC
- 2008-2012Tax & Finance Foreign Attorney, KIM & CHANG
- 2004-2007Tax Director, Deloitte Anjin LLC
- 1997-2004International Tax Manager, Deloitte & Touche LLP
- 1988-1993Investment and Credit Analyst, BNP Paribas
Professional Affiliations
- 2019-PresentLocal Tax Law Association
- 2014-PresentTax Law Association
- 2012-PresentInternational Fiscal Association Korea
- 2017-2019Member of the National Mid- and Long-Term Tax Policy Committee
- 2015-2019MOFE, head of the International Tax division of the Tax Legislation Committee
- 2014-2018MOFE, member of the Rulings & Examination Committee
- 2014-PresentMOFE, Advisor for BEPS Committee
- 2014-2015MOFE, served as BEPS advisor and directed the Korean translation of BEPS action plans
- 2006-2008MOFE, member of the Earned Income Tax Credit Committee
- 2004-2005MOFE, task force team for partnership taxation and tax consolidation regime
学歴
- 2013Seoul National University, School of Law (Ph.D. in Tax), “Arbitration to Resolve Tax Disputes” as a doctoral thesis
- 2003New York University, School of Law (LL.M. in Taxation)
- 1996St. John’s University, School of Law (J.D.)
- 1991Yonsei University, School of Business (M.B.A. in Financial Accounting)
- 1987University of Washington, Foster School of Business (B.A. in Accounting)
資格
- 1999AICPA, Maryland
- 1997Admitted to bar, New York
所属
- New York State Bar
- Maryland State Board of Public Accountancy [1999]
言語
Korean, English
主な活動
- IFA 2022 Berlin Congress – Korea Branch Report Subject 2 – Big Data and Tax
- Invest KOREA – Overview of the Tax System in Korea, June 2021
- IFA 2016 Madrid Congress – Korea Branch Report – Dispute resolution procedures in international tax matters
- Tax Treaty Disputes, South Korea Chapter (Cambridge Press, 2015)
- Tax Treaty Application Procedure for Financial Investors (IFA Seminar, Nov. 2012)
- Study on Arbitration as International Tax Dispute Resolution within the Ambit of Mutual Agreement Procedure (Doctoral Thesis, Feb. 2012)
- IFA 2011 Paris Congress – Korea Branch Report: Cross-border business restructuring
- Arbitration as Institution of International Tax Dispute Resolution (IFA, 2010)
- In-Kind Contribution of Properties & Tax Deferral (Ehwa Law Review, 2009)
- Improving the Withholding Procedure (International Fiscal Association Law Review, 2008)
Lectures
- IFA Korea Tax Conference (October 28~29, 2021)
- IFA APAC Region – Presentation on Tax treatment of Virtual assets (July 6, 2021)
- Moderator for YIN Korea and Local Income Tax Seminar (July 3, 2021)
- Lectures International Tax Course at Seoul National University School of Business, CFO Program
- Lectures International Tax at Seoul Bar Association
- Taught International Tax at Deloitte Asia Pacific Learning Programs for many years
外部評価
- “Highly Regarded” for Tax Controversy, ITR World Tax, 2023-2025
メディア
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2023.10.23
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ニュースレター ２０２１年改正税法案の主な内容：国際租税
2021.08.25 -
2021.01.11