In Wook HWANG - D&A LLC

In Wook HWANG
Partner
T. +82 2 3016 9512
F. +82 2 3016 5201
E. hiw@draju.com

Mr. In Wook HWANG is a partner at D&A LLC. He specializes in Tax Litigation, Customs, Customs Inspections & Investigation, Corporate Succession, Finance & Restructuring, and International Affairs.

Profile

Experience
- - Director of External Affairs, International Customs Forum (2026-Present)
  - Member, Express Consignment Review Committee, Pyeongtaek Customs (2025-Present)
  - Member, Customs Audit Committee, Busan Regional Customs (2025-Present)
  - Member, Customs Valuation Council, and Classification Council, Customs Valuation and Classification Institute, Korea Customs Service (2025-Present)
  - Member, Express Consignment Review Committee, Incheon Regional Customs (2024-Present)
  - D&A LLC (2013-Present)
  - Judicial Research and Training Institute of the Supreme Court of Korea (2013)
Education
- - Dankook University Graduate School of Business Administration (MA in International Customs, 2024)
  - Graduate School of Science in Taxation, University of Seoul (Completed Coursework, MA in Taxation, 2019)
  - College of Law, Yonsei University (LLB, 2009)
Qualifications
- - Certified Tax Accountant, Korea (2020)
  - Admitted to Bar, Korea (2013)
Languages
- - Korean
  - English

Representative Activities

- - Legal Counsel, Busan Regional Customs (2019-2023)
  - Member, Disciplinary Committee, Busan Regional Customs (2019-2023)
Representative Matters
- - Represented P Construction in various claims for dissatisfaction and rectification
  - Represented H Group in tax investigation
  - Represented S Electronics in administrative proceedings regarding the application of specific use duty rates in calculating tariff rates
  - Represented a Korean office of Company E (multinational Taiwanese company) in corporate customs examination and customs investigation
  - Represented Companies H and K in fashion industry in response to the country of origin investigation and appeal for dissatisfaction
- - Represented Company S, an oil refiner in an additional administrative lawsuit for revocation of the imposition of tariffs related to customs value.
  - Dealt with additional foreign exchange inspection for an import-export company of solar modules, etc.
  - Represented an ATM manufacturer in response to additional inspection on foreign exchange transaction
  - Performed an authoritative interpretation related to foreign exchange transactions for Company H, an automobile manufacturer
  - Represented H Heavy industry in appeal for dissatisfaction in the case where the item classification and the tariff rate of the Korea-US FTA agreement became an issue
  - Carried out a case where the limitation of the application of the substantial taxation principle is clarified in the case where the parent company has increased the amount of capital for the subsidiary to resolve the subsidiary’s debt guaranteed by the parent company
  - Obtained reversal and remand from the Supreme Court, which suggested the requirements of the underwriter under Article 9(12) of the Financial Investment Services and Capital Markets Act
  - Carried out the first-ever case in which the court recognized the importer's procedural rights, such as the importer’s right to file an objection, in the country of origin investigation on importers subject to pre-implementation of international indirect verification of FTA origin
  - Obtained not guilty verdict in favor of client, on the issue involving false reporting under the Customs Act
Publications
- - Stablecoins And The Foreign Exchange Transactions Act, Mondaq (2025)
Awards & Recognitions
- - Mondaq Thought Leadership Award Winner (2025)
  - Named Among the 50 Next-Generation Leaders in the Tax Field by the 2025 Tax Watch (2025)
  - Recommended Lawyer in Tax, The Legal 500 Asia Pacific (2024-2025)
Representative Matters
- Tax
  DR & AJU Represents Educational Corporation A in a Lawsuit Against the NTS Jungbu District Office for Cancellation of Gift Tax Imposition, Successfully Persuading the Supreme Court to Overturn the Appellate Court’s Decision
  Oct-04-2024
  
  Corporate
  DR & AJU Clarifies the Limit for Applying the Principle of Substantial Taxation in Cases When a Parent Company Increases Paid-in Capital for Its Subsidiary Company to Dissolve the Debt of the Subsidiary Company, for Which the Parent Company Has Guaran
  Oct-04-2019
  
  Finance & Restructuring
  DR & AJU Obtains a Successful Reverse and Remand Judgement From the Supreme Court in a Case Regarding the Prima Facie Factors for an Underwriter Pursuant to Article 9(12) of the Capital Markets Act
  Jul-16-2019
  
  Customs
  DR & AJU Wins First Case Recognizing Procedural Rights in an Origian Investigation Prior to FTA Indirect Investigations Verification
  May-11-2018
  
  Customs, Customs Inspections & Investigation
  DR & AJU Secures Acquittal in False Declaration Case Under the Customs Act
  Sep-15-2017
YouTube
- DR & AJU Sets Up Promotional Booth at the 2025 Fall Academy Hosted by In-House Counsel Forum
  
  Sep-29-2025
  
  DR & AJU Foreign Exchange Transaction Self-Inspection Center
  
  [DR & AJU Foreign Exchange Transaction Self-Inspection Center] A Comprehensive Guide from A to Z on Foreign Exchange Inspection and Self-Examination System - Part 2
  
  Apr-21-2025
  
  DR & AJU Foreign Exchange Transaction Self-Inspection Support Center
  
  A Comprehensive Guide from A to Z on “Foreign Exchange Transaction Inspection” for Business Practitioners - Part 1
  
  Feb-27-2025
  
  DR & AJU Tax Team
  
  [DR & AJU Tax Team/SDR Customs] Q&A on Upcoming Overseas Direct Purchase Agent Registration System (to be Enforced on July 2022)
  
  Jul-07-2022
Press Coverage
- Mail Business
  Can Crackdowns on Tariff Abuse Curb Inflation? [D&A Tariff & Foreign Exchange Report]
  Mar-24-2026
  
  AJU News
  D&A, D&A CCA, and KITA Co-Host a Seminar on Exchange Rate Outlook
  Feb-03-2026
  
  Tax Watch
  Top 50 Tax Experts of 2026
  Jan-30-2026
  
  Asia Business Daily
  Four Key Checkpoints for Companies Preparing for a Foreign Exchange Transactions Audit
  Jan-22-2026
  
  Sedaily
  The Shadow of Stablecoins
  Oct-12-2025
  
  Tax Watch
  Unveiling the Top-Tier Lineup of Tax Experts
  Sep-24-2025
- Ilyo Seoul
  “When Will Spring Come for the Duty-free Industry?” Ongoing Conflicts over Rent Adjustments at Incheon Airport
  Aug-14-2025
  
  Tax Watch
  A Dilemma: Whether to Apply Foreign Exchange Transaction Regulations to Stablecoins
  Jul-28-2025
  
  Tax Times
  DR & AJU and Kangnam University Institute of Tax Crime Co-Host Seminar on “Tax Crimes Investigations” on June 10
  Jun-04-2025
  
  Chosun Biz
  Korean Seafood Buffets' “Dollarized” Menus: Are They Legal?
  Jun-01-2025
  
  Tax Watch
  Tax Watch Names 50 Next-Generation Leaders in the Tax Sector
  Apr-03-2025
  
  EDaily
  DR & AJU Holds Briefing on “New Foreign Exchange Transaction System”
  Feb-18-2025
  
  Jose Ilbo
  Korea International Trade Association Holds “Briefing on New Foreign Exchange Transaction System for Import and Export Companies“ on February 18th
  Feb-18-2025
  
  Law Times
  [Supreme Court’s Noteworthy Decision] Supreme Court Rules Against Imposition of Gift Tax on Money Loaned to Subsidiary After Selling a School Foundation Building
  Sep-28-2024
  
  Electimes
  More Attention Needed for Origin Labeling in the Procurement Market Following the Revision of the Foreign Trade Act
  May-11-2023
  
  Aju Business Daily
  [Law Firm Updates] DR & AJU Provides One Stop Legal Service for ‘Tax Risk’ Companies
  Feb-20-2023
  
  Sejung Ilbo
  Law Firms Prepare for Tax Investigations ④ - DR & AJU Joint Tax Investigation Response Team Provides "Comprehensive Solutions”
  Sep-02-2022
  
  The Korea Economic Daily
  One by One, Korean Law Firms Establish Tax Response Teams
  Aug-22-2022
  
  The Korea Economic Daily
  Law Firms Establish Response Teams as Prosecution Introduces the “Tax Crime Joint Investigation Team”
  Aug-10-2022
  
  News Tomato
  Law Firms Establish Response Teams in Light of the Coming Establishment of the “Tax Crime Joint Investigation Team”
  Aug-09-2022
D&A News
- Seminars/Events
  D&A, D&A CCA, and KITA Hold a Seminar on Foreign Exchange Transaction System and First-Half Exchange Rate Outlook”
  Feb-03-2026
  
  Awards/Publications
  D&A Recognized as a Leading Firm in Seven Practice Areas in The Legal 500 Asia Pacific 2026
  Jan-26-2026
  
  Awards/Publications
  D&A Partners Dong Yang CHO and In Wook HWANG Named 2025 Mondaq Thought Leadership Award Winners
  Nov-25-2025
  
  Seminars/Events
  DR & AJU Sets Up a Promotional Booth at the 2025 In-House Counsel Forum Fall Academy
  Sep-22-2025
  
  Awards/Publications
  [Mondaq] Stablecoins And The Foreign Exchange Transactions Act
  Aug-20-2025
  
  Seminars/Events
  DR & AJU Successfully Hosts Seminar on “Foreign Exchange Compliance and a New Self-Examination System of the Korea Customs Service”
  May-27-2025
- Firm News
  DR & AJU Provides One-stop Legal Service for "Tax Risk" Companies
  Feb-20-2023

Practice Areas

Professionals