Consult

Papers & Publications

Publications

Academic articles and professional contributions — case commentaries in Casebook of Korean Tax Cases (Korean Tax Law Association, Bakyoungsa), peer-reviewed papers in the Journal of Korea Appraisal Studies, and contributions to Weekly Tax Management.

Academic Papers

Peer-Reviewed

Aug 2024Paper

A Critical Analysis of Recent Changes in Golf Course Classification and Relevant Property Taxation in Korea: Policy and Legal Perspectives

Journal of Korea Appraisal Studies, Vol. 23 No. 2 (Aug 2024), pp. 1–19. Han Jun Kim (first author) and Hyung Ki Kwon (corresponding author), both attorneys at Pyungan Law Firm. A critical analysis of the 2022 amendment to the Installation and Utilization of Sports Facilities Act and the resulting property tax framework, from policy and constitutional perspectives.

DOI: 10.23843/as.16.1.1

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Professional Contributions

Industry Publications

2022 –Column

Contributing Writer — "Latest Case Commentary" Section

Weekly Tax Management (Younghwa Joseh Tongram). Ongoing weekly contribution analyzing recent Korean tax cases.

Award

Korea Customs Service Commissioner's Award

2024 · KCS Commissioner's Award

Issues in Customs Valuation for Compensating Adjustments — Focusing on Cases Where the Berry Ratio is Applied

Excellence Award (KCS Commissioner's Award) at the 2024 Customs Valuation Research Paper Competition. Analyzes the customs valuation implications of compensating adjustments in multinational enterprises' related-party transactions, with particular focus on the Berry Ratio method under TNMM and the limits of Method 1 valuation under the WTO Customs Valuation Agreement.

Key issues — burden of proof in related-party transactions; classification of compensating adjustments as price review clauses or proceeds; the Hamamatsu (CJEU) decision; reactivation of Method 4 valuation for Berry-Ratio enterprises.

Works hosted on this site are reproduced with permission of the author. When citing, please use the original source citation shown at the top of each piece. Copyrights remain with the respective publishers (Korean Tax Law Association, Korea Appraisal Studies Association, Bakyoungsa, Younghwa Joseh Tongram).