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Sungwook You
Partner
- TEL 82 2 6182 8715
- FAX 82 2 6003 7012
- E-MAIL swyou@hwawoo.com
Biography
Sungwook You is a partner at Yoon & Yang LLC, and his main practice areas include litigation, arbitration, and tax matters.
Prior to joining Yoon & Yang, Mr. You has worked in various courts (i.e., Seoul Central District Court, Seoul Administrative Court, and Jeju District Court) for 18 years – namely, as as a judicial researcher for the Civil Law Group and the Tax Law Group of the Supreme Court. In particular, while serving as a judge for the tax division at the Seoul Administrative Court and as a presiding justice for the tax division at the Supreme Court, he participated in the editing of Korea’s one and only commentary on criminal law (General Commentary on Criminal Law Vol. 3) based on being well-versed in criminal law.
Prior to joining Yoon & Yang, Mr. You has worked in various courts (i.e., Seoul Central District Court, Seoul Administrative Court, and Jeju District Court) for 18 years – namely, as as a judicial researcher for the Civil Law Group and the Tax Law Group of the Supreme Court. In particular, while serving as a judge for the tax division at the Seoul Administrative Court and as a presiding justice for the tax division at the Supreme Court, he participated in the editing of Korea’s one and only commentary on criminal law (General Commentary on Criminal Law Vol. 3) based on being well-versed in criminal law.
Experience
- 2004-present Yoon & Yang LLC
- 2024-present Adjunct Professor, Kyung Hee University School of Law
- 2024-present Lecturer (Taxation), Seoul District Bar Association, Daegu District Bar Association
- 2016-22 Member, Non-Standing Mediation Committee, Korea Medical Dispute Mediation & Arbitration Agency
- 2023 Presiding Judge, Jeju District Court
- 2019-23 Judicial Researcher, Supreme Court (Head of Tax Division)
- 2018-19 Judge, Seoul Western District Court
- 2016-18 Judge, Seoul Administrative Court
- 2016-17 Lecturer (Taxation), Judicial Research and Training Institute
- 2013-14 Judge, Incheon District Court (Bucheon Branch, in charge of warrants)
- 2011-12 Election Management Commissioner, Goseong-gun, Gangwon-do
- 2010-13 Judge, Chuncheon District Court (Sokcho Branch)
- 2008-10 Judge, Seoul Central District Court
- 2006-08 Judge, Suwon District Court
Education
- 2021 University of Seoul Graduate School of Tax (LL.D. course completion)
- 2015 Max Planck Institute for Tax Law and Public Finance, Visiting Scholar
- 2014 University of Seoul Graduate School of Tax, LL.M.
- 2006 Judicial Research and Training Institute
- 2003 Seoul National University, B.A. in Economics
Publications
[Book]
- Commentary on Criminal Law, Vol. 3 (Co-author, 2020)
[Dissertation]
- Determination of Attributable Party of Income based on the Principle of Substantial Taxation and Existence of Grounds for Seeking Ex Post Correction under the Securities Exchange Act, Supreme Court Case Commentary No. 132, Supreme Court Library (2023)
- Method of Determining False Tax Statements and Period of Exclusion of Imposing Penalty Tax on Dishonest Submission and Receipt of Evidentiary Documents, Supreme Court Case Commentary No. 130, Supreme Court Library (2022)
- Principle of National Tax Preference under the Framework Act on National Taxes and Scope of Exception, Supreme Court Case Commentary No. 130, Supreme Court Library (2022)
- Key Issues on Acquisition of Treasury Shares and Violation of the Commercial Act, Supreme Court Case Commentary No. 126, Supreme Court Library (2022)
- Whether the disposition on imposing capital gains tax may be deemed as unlawful on the grounds of seeking ex post correction in the case where an in rem guarantor lost ownership to a secured object from a bid to enforce the security right but was unable to exercise indemnification right due to the obligor’s bankruptcy, Journal of Autonomy and Fairness: Celebrating the Reappointment of Justice Kim Jae-Hyung, Judicial Development Foundation (2022)
- Whether a preliminary notice on taxiation prior to notice on change of income is an essential procedure, Journal of Autonomy and Fairness: Celebrating the Reappointment of Justice Kim Jae-Hyung, Judicial Development Foundation (2022)
- Completion of Extinctive Prescription of Right to Collect Withheld Corporate Tax and Applicability of Provision on Special Exclusion Period under the Framework Act on National Taxes, Supreme Court case Commentary No. 126, Supreme Court Library (2021)
- Whether Article 35 of the Former Enforcement Decree of the Local Tax Act is Invalid as it Contravenes the Principle of No Tax Without Law and the Principle of Statutory Reservation, Supreme Court Case Commentary No. 126, Supreme Court Library (2021)
- Subject-mater of lawsuit as to a litigation seeking revocation of disposition denying ex post correction upon the litigation seeking revocation of disposition imposing interst income related to the same taxation period and tax item and cancellation of lease agreement, Supreme Court Case Commentary No. 123, Supreme Court Library (2020)
- Study on Preliminary and Definitive Filing of Capital Gains Tax, Study on Special Law Vol. 16, Judicial Development Foundation (2019)
- Practical Issues on Capital Gains Tax, Journal of Judical Research and Training Institute (2017)
- Control under the Legal System as to Illegal Tax Audits, Journal of Judicial Research and Training Institute (2016)
- Concept of Acquisition under the Local Tax Act: Centering on Title Trust and Transfer of Collateral of Property, Practical Research Materials Vol. 2013, Incheon District Court (Bucheon Branch) (2014)
- Application of the Principle of Good Faith in the No Tax Law Relationship, University of Seoul (2014)
- Study on Supreme Court’s Judicial Precedents on Criteria for Recognition of Overwork Deaths, Korean Journal of Legal Medicine Vol. 35 No. 2, Korean Society of Legal Medicine (2011)
Insights
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Admitted to bar, Korea (2006)
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Korean, English and German
