National Tax & Local Tax

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DR & AJU provides a wide range of tax-related legal advisory services, such as national tax, local tax, international tax, and customs, by the myriads of experts in the tax field with many years of practical experience, encompassing competent lawyers and certified public accountants and the National Tax Service, Korea Customs Service, and Tax Tribunal.
We provide tax advice related to corporate mergers and acquisitions, corporate restructuring and clear solutions to various disputes that may arise in the international tax field, which is emerging as an acute issue directly related to corporate profits as various tax issues related to domestic and foreign investment and financial transactions and international transactions increase.

Tariffs are used as a vital means in foreign trade policy and more disputes are expected if the FTA is implemented in full-scale in the future. DR & AJU LLC is building an organic cooperation with lawyers with rich experience in the customs field, customs brokers, accountants, advisors from the Korea Customs Service, and expert members through close business partnership with ‘SDR Inc.’.

  • Main Services
      • Litigation for revocation of corporate tax imposition
      • Litigation for revocation of correction refusal disposition of Global Income Tax and VAT
      • Litigation for revocation of correction refusal disposition of Inheritance Tax
      • Litigation for revocation of gift tax disposition
      • Litigation for revocation of correction refusal disposition of VAT
      • Representation of audit request of the Board of Audit and Inspection
  • Representative Matters
      • Represented in lawsuits of corporate tax revocation related to pension premium for company executives.
      • Represented Company K in litigation for revocation of corporate tax imposed on the application of the SME deferral following the expansion of the size of its affiliates.
      • Represented Company H in litigation for revocation of Corporate tax related to foreign tax credit imposed on its overseas subsidiaries.
      • Represented Company K in litigation for revocation of Corporate tax related to the profits following the stock option transactions by the executives and the employees.
      • Represented Company T in litigation for revocation of Corporate Tax and VAT incurred in its registered business premises, etc.
      • Represented a Luxembourg Investment Fund in litigation for revocation of Corporate Tax imposed on the investment in domestic stock markets. (international tax matters)
      • Represented a Luxembourg Investment Fund in litigation for revocation of Corporate Tax imposed on the investment in domestic real estate industry (international tax).
      • Represented a Singaporean Company in litigation for revocation of Corporate Tax imposed on investment in domestic real estate, etc. by Singapore corporation (international tax).
      • Represented in litigation for revocation of corporate tax on foreign tax credit on overseas income under the Korea-Saudi tax treaty.
      • Represented in litigation for revocation of corporate tax imposed on the profits from the stock options transaction.
      • Represented a cosmetic company based in Myung-dong in litigation for revocation of Global Income Tax and VAT related to omission of sales.
      • Represented in litigation for revocation of Global Income Tax related to success fee representing class action.
      • Represented in litigation for revocation of Global Income Tax related to incentives given to chairman of Foundation B.
      • Represented in litigation for revocation of Global Income Tax related to incentives given to the CEO of medical corporation B.
      • Represented in litigation for revocation of Global Income Tax and Gift Tax related to the tax haven SPC of Company K’s chairman.
      • Represented in litigation for revocation of Global Income Tax and Gift Tax related to the tax haven SPC of Company C’s chairman.
      • Represented in litigation for revocation of Global Income Tax related to overseas tax evasion of overseas SPC the owner of a corporation (international tax).
      • Represented in litigation for revocation of correction refusal of inheritance tax in relation to liabilities for joint business premises of heirs.
      • Represented in litigation for revocation of Gift Tax imposed on the residual assets post- dissolution of a non-profit foundation.
      • Represented in litigation for revocation of Gift Tax imposed on the title trust, deemed gift of newly merged stocks transactions.
      • Represented an unlisted Company A in litigation for revocation of Gift Tax imposed on low-priced transfer of stocks.
      • Represented in litigation for revocation of Gift Tax related to low-priced stock transfer between related parties.
      • Represented in litigation for revocation of correction refusal of VAT imposed on a tourist cable car transportation service.
      • Represented T Korea Co., Ltd in litigation for revocation of VAT imposed on the overseas travel fees paid by foreign corporations.
      • Represented H Theme Park Co., Ltd in litigation in request for review on VAT confirmation.
      • Represented DM Co., Ltd., D Co., Ltd., and C Co., Ltd in litigation for revocation for correction refusal of VAT imposed on the sale of packaged kimchi.
      • Represented a mobile phone manufacturing company J in a lawsuit of revocation of VAT imposed (penalty tax of 15 billion won).
      • Represented company J in administrative litigation seeking cancellation of VAT imposition related to false tax invoice (15 billion won).
      • Represented Company H in VAT revocation and other lawsuits related to the purchase and sales of non-ferrous metals transactions.
      • Represented a government corporation H in tax litigation regarding the Special VAT refund for land transfer (15 billion won).
      • Represented the Board of Audit and Inspection of Company B in request for revocation of Acquisition Tax (KRW 19.7 billion.)
      • Represented a construction Company P, in request for correction of the taxation related to the sale of an overseas subsidiary (returned tax amount of KRW 23 billion).
      • Represented a construction Company P requesting appeal for several tax issues following the tax investigation (penalty tax of KRW 32 billion).
      • Represented Company H and its affiliates in tax investigations.
      • Represented chairman of Company H based in Hong Kong, and its Korean subsidiaries in tax investigations such as income tax, gift tax, and corporate tax.
      • Represented corporate tax investigations related to real estate transactions using the sale & lease back financial technique of N company in Korea and tax investigations related to stock gift by major shareholders.
      • Represented POSCO E&C construction in request for review on corporate tax site regarding manager's activity expenses (8 billion won).
      • Represented POSCO E&C in a tax adjudication case seeking the revocation of correction refusal of corporate tax imposed on the completion of a plant facility construction (13 billion won).
      • Represented POSCO E&C seeking the revocation of corporate tax imposed on putback option premium and affiliate M&A transactions (7 billion won).
      • Represented POSCO E&C in tax management following the sale of its overseas subsidiary (tax refund of 23.9 billion won).
      • Represented Hyosung Co., Ltd related to the National Tax Service's tax investigation on legal expenses, and a tax adjudication case seeking revocation of corporate tax imposed (20 billion won).
      • Represented Hyosung's overseas subsidiaries in request for review on corporate liquidation tax (39.5 billion won).
      • Represented Hyosung's overseas affiliates in a tax adjudication case seeking revocation of corporate tax imposed on transfer pricing transaction (90 billion won).
      • Represented judgment cases seeking the revocation of gift tax imposition on the title trust, deemed gift tax imposed on a man of fortune and tax breach cases. (13 billion won).
      • Tax adjudication request for Korean Spam.
      • Represented the Korea Federation of Agricultural Cooperatives in request for correction of corporate tax related to the reserve for the specific business (tax refund of 9.7 billion won).
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