李禎烈
Partner概要
Mr. Jung Yeol Lee is currently a partner at Shin & Kim, handling overall tax affairs including customs, tax consulting and appeals.
Mr. Lee graduated from the 42nd class of the Judicial Research and Training Institute, graduated from the College of Law at Seoul National University, and completed his master's and doctoral courses in tax law at the same graduate school, making him a tax law expert.
Mr. Lee has successfully handled tax/customs appeals, tax/customs investigations, foreign exchange reviews, and tax consulting services for major domestic and international companies. In recognition of this, he has been selected as a Leading Lawyer (Rising Stars) in the Tax field by the world-renowned legal media outlet Legal500 Asia-Pacific since 2020. He was also named the 'Best Lawyer in Tax' in 2023 by Hankyung Business, which surveyed and announced rankings for in-house lawyers.
Mr. Lee has served as a director of the Korea International Tax Association and the Korea Tax Law Association, presenting several papers in the field of tax law. He has also been actively engaged in research and academic activities, such as co-authoring the annotated 'Customs Law' published by Lawnb. In recognition of his efforts, in 2024, he received the 9th YIN Award from the Korea International Tax Association for his paper titled 'Efforts and Institutional Possibilities and Limitations for Harmonizing the Arm's Length Pricing Method and Customs Valuation Method. In 2025, he received the Samil Excellent Paper Award from the Korean Academic Society of Taxation for the paper “Whether the amount paid by the company to the dismissed person in a dispute resolution process is subject to income tax withholding.”
関連業務内容
経歴
- 2024-PresentShin & Kim LLC
- 2024-PresentForeign Legal Information Advisory Member, Ministry of Legislation
- 2024-PresentLegal Advisor, Korea Digital Enterprise Association
- 2024-PresentDirector, Korea Tax Law Association
- 2023-PresentVice President, YIN a division within the Korea International Tax Association
- 2023-PresentDirector, Korea International Tax Association
- 2016-2024Yoon&Yang
- 2013-2016Public Service Lawyer
- 2011-2013Judicial Research & Training Institute of the Supreme Court of Korea
学歴
- 2021New York University School of Law (LL.M.)
- 2019Seoul National University Graduate School of Law (Doctorate Course Completion, Tax Law)
- 2016Seoul National University Graduate School of Law (LL.M. in Tax Law)
- 2011Seoul National University College of Law (LL.B.)
資格
- 2024Admitted to bar, New York
- 2013Admitted to bar, Korea
言語
Korean, English
主な活動
- Inheritance of Controlling Shares and Tax Law (BFL 128th Issue, Center for Finance Law of Seoul National University, 2024)
- Theories on the Subject Matter of Tax Litigation, Tax Law Review 30-2, Korea Tax Law Association, 2024 (Co-authored)
- Whether the amount of money paid by the company to the laid-off person during the dispute settlement process is subject to income tax withholding, Korean journal of taxation research, Vol. 41, No. 2, Korean Academic Society of Taxation, 2024
- The Independent Tax Nature of Local Income Tax and Interpretation of Transitional Provisions: Focusing on Related Court Decisions, Local Tax Review Vol. 9 No. 3, Korea Local Tax Association, 2022
- Efforts, Possibilities and Limitations of Institutional Measures for Harmonizing the Arm's Length Pricing Method and Customs Valuation Method, International Tax Research Vol. 3, YIN Korea, 2022
- Review of Income Taxation Cases in 2021, Tax Research 22-2, Korea Tax Research Forum, 2022
- A Study on the Concept of Rights as a Subcategory of Goods under the Value Added Tax Act, Tax Law Review 23-3, Korea Tax Law Association, 2017
- A Study on Taxable Supplies for Value Added Tax - Focusing on the Concept of 'Rights' - Master's Thesis in Law, Seoul National University, 2016
受賞経歴
- 2025Samil Excellent Paper Award, Korean Academic Society of Taxation
- 2024IFA Korea Junior Scholar Award
外部評価
- "Leading Individual" for Tax, Legal500, 2020-2025
- "Leading Lawyer" for Tax, Legal Times, 2024
- "Best Lawyer" for Tax and Customs, Hankyung Business, 2023