YOON&YANG
Dae Ho Kim Certified Public Accountant
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  • TEL 82 2 6003 7072
  • FAX 82 2 6003 7017
  • E-MAIL
Dae Ho Kim is a certified public accountant at Yoon & Yang LLC. His main practice areas include tax consulting, tax appeals, support for tax audit and pre-audit diagnosis, and tax strategies for corporate restructuring and M&As.
Mr. Kim has provided advice on extensive tax issues and handled a large number of tax appeal cases arising from both domestic and cross-border transactions on behalf of individual or corporate clients.

Experience

  • 2011-present Yoon & Yang LLC
  • 2001-11 Tax Department of Ernst & Young LLP

Education

  • 2002 Yonsei University, B.A. in Business Administration

Representative Matters

  • Development of measures and review of overall tax issues regarding the restructuring of the so-called “flip” method according to which the headquarters of a business group is relocated from Korea to the US
  • Review of tax issues where a German limited company (GmbH) that owns shares in a Korean company transitions to a partnership (KG)
  • Prepared tax review report as to domestic/overseas tax issues that may arise in the case of direct investment in overseas real estate by a trust fund or indirect investment via a fund established in a foreign country (i.e., Cayman Islands and Luxembourg) 
  • Review of overall tax issues related to establishment of a wind power facility in Korea by a Singaporean company
  • Review of overall tax issues in case where a Korean airliner purchases aircraft via financial lease from a foreign business owner

Publications

  • Commentary on the Act on Restriction of Special Cases Concerning Taxation, Chapter VI, Section 2, Part 7, LawnB (Co-Author, 2022)
  • Deductibility of Legal Expenses Paid by Corporation, Tax Law Review 26 (3), Tax Law Association (Co-author, 2020-12, 441-487)