주요 업무 및 활동
Tax and Administrative Matters
- Conducted research and reports on several tax matters during the three years as research judge of the Supreme Court of Korea
- Dealt with several tax matters during the two years serving as a judge with the department that solely dealt with tax matters within the Seoul Administrative Court (denial of comprehensive taxation principle for gift tax on gifts through profitable companies)
- Dealt with various general administrative matters during the two years serving at Seoul Administrative Court (lawsuit on the issue of disclosing the table showing translation error and correction of the KORUS FTA Treaty, lawsuit for cancellation of the Ministry of Health and Welfare's notice to abolish the stepped pricing system for drugs and uniformly lower the maximum reimbursement amount for generic drugs, and lawsuit for recognition of the refugee status of an Iranian, who converted to Christianity, etc.)
- Served as chairman of the Regional Tax Deliberations Committee of Seoul City in 2022 and dealt with numerous cases on regional tax appeal matters
Criminal Matters
- Dealt with various criminal matters as the chief judge of a criminal settlement division of Gwangju District Court for two years since 2018 (cases on election-related crimes involving former mayors and heads of Gu offices, bribery committed by the officers of KEPCO, and several cases on the breach of the Act on the Aggravated Punishment of Specific Economic Crimes
- Dealt with various cases on arrest warrants and search-and-seize warrants as the judge that solely dealt with warrant-related matters at Pyeongtaek Branch of Suwon District Court for two years from 2020
Civil Matters
- Dealt with various cases involving the company law, Capital Marts Act as the chief judge of a civil settlement division of Seoul Central District Court from 2022 (case on a claim for damages filed by shareholders due to illegality of the merger of Samsung Corporation, case on a claim for damages filed due to fraudulent accounting done by Daewoo Shipbuilding and Marine Engineering, and case on claim for return of unfair gains following attachment disposition imposed against Emporio Holdings, etc.)
Publication(s)
①A Study on the Conceptual Limits of Comprehensive Gift and Types of Comprehensive Approaches, Seoul National University Graduate School, Doctoral Dissertation, 2023
②The Relationship between the Priority Clause for Income Taxation and the Exemplary Clause for Gift Taxation, JURIS, Issue 75, Jurisdiction Development Foundation, 2022
③Structure of subject matters of tax lawsuits based on equitable perspective between parties (Tax Law Study 26-3), Korea Tax Law Association, 2020
④Restrictions on excessive executive compensation under Income Tax Act, Critical Comments on Supreme Court of Korea’s Judgment delivered on September 21, 2017 for Case No. 2015Du60884 (Gyeonggi Lawyers Association Journal, Issue 27), Suwon Bar Association, 2020
⑤Limitation of Comprehensive Gift Tax following Increase of Property Value After Death (Tax Law Study, 25-3), Korea Tax Law Association, 2019
⑥Possibility to punish a teacher in a case involving the crime of perjury and aiding an offender evade punishment, Justice, Issue 171, Korean Society of Law, 2019
⑦2017 Case Law Trend in the Area of Taxation, co-authorship, (Study of Special Law, Volume 15), Jurisdiction Development Foundation, 2018
⑧The Relationship between the Principle of Respect for Corporate Accounting and the Doctrine of Indeterminacy of Rights and Obligations, Supreme Court of Korea Case Law Commentary, Issue 114, Court Library, 2017
⑨Issues of Allocation of Joint Costs in the Corporate and Value-Added Taxation Areas, Supreme Court of Korea Case Law Commentary, Issue 111, Court Library, 2017
⑩Application Issues of the Principle of Prohibition of Detrimental Changes and the Redetermination Decision, Supreme Court of Korea Case Law Commentary, Issue 110, Court Library, 2017
⑪Thoughts on Each Stage of Legal Application of Regulations on Acts of Tax Avoidance: Based on Article 14 (3) of National Tax Act, Supreme Court Law Review, Volume 57, Court Library, 2013, Korean Society of Law, Legal Article Award
⑫Analysis of Constitutional Court Decision Trends on Tax Jurisprudence, The Quarterly Certified Public Tax Accounts, Issue 28, Korean Association of Certified Public Tax Accountants, 2010
⑬Study on Changes made to Taxation Environment and Current Tax Jurisprudence, Hanyang University Graduate School (Department of Administration), Master’s Thesis, 2010
Award(s)
- Legal Article Award, Korean Society of Law, 2015
- Outstanding Judge, Gwangju District Bar Association, 2019
- Outstanding Judge, Suwon District Bar Association, 2021