CHANG LEE
Partner
changlee@namsanlaw.com
Tax, Import Duty (Tariff)Family, InheritanceInsurance, Maritime, International TransactionsLitigation & Arbitration
Chang Lee graduated Seoul National University majoring in law and obtained master’s degree and completed doctorate course in law (tax law concentration). Upon completion of Judicial Research and Training Institute (33rd Class), he handled national litigation and administrative proceedings (general licensing and tax) at Korea Legal Aid Corporation and district prosecution offices. After completing his service at Legal Aid Corporation and district prosecution offices, he joined Lim, Chung & Suh and he has been representing and advising corporate and individual clients in respect to various legal issues. His expertise is founded on the extensive experience handling various tax and customs (duty) cases as well as his active participation in the government authorities as described in the experience section below.
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Experience
- 2021NTS, Seoul Regional Office, Tax Violation Review Committee, Committee Member
- 2019Korea Customs Service, Customs Valuation Advisory Committee, Committee Member
- 2019NTS, Tax Law Advisor
- 2019Korea Customs Service, General Outside Counsel
- 2018Korea Institute of Local Finance, Local Tax Aid, Advisor
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Education
- 2014Seoul National University, Certificate of Completion (Tax Law, Doctorate Program)
- 2007Seoul National University, M.A. of Law (Tax)
- 1998Seoul National University, B.A. of Law
- 1993Changshin High School (Class of 1993)
Publication/Insights
- Author, "Application of Foreign Tax Credit on Corporate Local Income Tax - Commentary on Judgment by Seoul High Court (Seoul High Court, 2018Nu33038 Judgment dated June 12, 2018"(Seoul Tax Law Review, Volume 25, No. 2, 2019)
- Author, "Study on Legal Issues Concerning "Resident" of the Income Tax Treaty between the Republic of Korea and the United States"(Seoul Tax Law Review, Volume 21, No. 2, 2015)
- Author, "Coercive Tax Collection by Seizure of Accounts at Overseas Branch of Domestic Bank"(Hongik Law Review, Volume 15, No. 1, 2014)
- Author, "The Standard of "Place of Effective Management" to Qualify as a Domestic Corporation under the Corporate Tax Act"(Seoul Law Journal, Volume 54, No. 4, 2013)
- Author, "Offshore Tax Evasion and Legal Issues Concerning "Resident" in Offshore Tax Evasion Cases" (Seoul National University Press (Business Finance Law), Volume 57, 2013)
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Recognition
- 2018Commendation, Korea Customs Service
- 2017Commendation, NTS (National Tax Service)
