Mr. Yong Hyeon CHAE is a partner at DR & AJU LLC. His practice is primarily focused on Tax Litigation & Consulting, Corporate Advisory and Mergers & Acquisitions, and Real Estate Development.
Unconstitutionality and Illegality of the Former Enforcement Decree of the Income Tax Act Requiring the Application of Market Value Evaluation Provisions from the Inheritance Tax and Gift Tax Act in Calculating Capital Gains Tax on Listed Stocks – (Seoul Bar Association Case Study Group, Second Half of 2022)
Allocation of Income from Unregistered Patent Licensing Fees by Source – Overview of the Supreme Court Decision 2019Du50946 on February 10, 2022 – (Seoul Bar Association Case Study Group, First Half of 2022)
Taxation Issues and Future Predictions Regarding Cryptocurrencies (Co-authored, Era of Convergence, Yulgokbook Publishing, July 2018)
Reallocation and Statute of Limitations of Domestic Income from Foreign Funds Upon Change in Beneficial Attribution (Theory and Practice of Fair Taxation, Issue No. 3, published by the NTS Seoul Regional Office, December 2017, pp. 89-111)
The Legal Effect of the Prohibition of Abuse of Authority to Investigate Tax-Related Matters - Meaning of Article 81-4(1) of the Framework Act on National Taxes (Seongnyul, Issue No. 11, published by Sungkyunkwan University Law School, May 2017, pp. 67-77)
Scope of the Agent’s Actions Being Considered as the Principal’s Actions under Tax Law – Focusing on the Special Statute of Limitations and Income Attribution (Monthly National Tax, March 2017 Issue, pp. 26-34)
