I. Academic Background & Attorney License
- Ministry of Education: Bachelor of Laws (1994.2)
- Temple University: LLM (1996.5) - with Government Scholarship
- Temple University: LLM in Taxation (1997.5) - with Government Scholarship
- University of Seoul: Ph.D. in Taxation (International Tax) (2008.9)
- Washington D.C. Attorney (2015)
II. Career
- National Tax Service of Korea: Mutual Agreement Procedure & & APA in Charge (1987~2000)
- Member of the Korea-U.S. Tax Treaty Amendment Negotiation Delegation (1999~2000)
- Part-time Professor of National Tax Official Training Center: International Tax & US Tax Laws (1998~2001)
- PwC Korea: International Tax – Transfer Pricing in Charge (2000~2004)
- EY Korea: International Tax – Transfer Pricing – Customs Valuation in Charge (2004~2006)
- Part-time Professor of Graduate School of Legal Affairs, Kyung Hee University (2009~ 2017)
- Member of International Tax Rule Review Committee, National Tax Service (2010~2015)
- Managing Partner of International Tax Division, GADUK Tax Consulting Firm (2007~2017)
- Member of Thesis Review Committee, Korean Tax Research Institution (2017~current)
- Advisor Lawyer for Sunil Accounting Firm (2023.4 ~ current)
- Advisor Lawyer for Mast Certified Customs Agent Office (2022.3 ~ current)
III. Books (International Tax & Transfer Pricing)::
- Translation and Explanation of the OECD Model Tax Convention (2004 under OECD Translation Copyright)
- Translation and Explanation of the 2012 OECD Model Tax Convention (National Tax Newspaper Long-term Serial Publication)
- International Tax Bible (1297 pages: 2012)
- BEPS Project Lecture (1247 pages: 2016)
IV. Principal Theses:
- Improvement of Fund Taxation System (2008.1)
- Establishment of Principle for Prevention of Treaty Override (2008.6)
- Strategic Approach for the Amendment of Korea-US Tax Treaty (Doctoral Thesis: 2008.9)
- Effective Status between Tax Treaty and Domestic Tax Law (2010.2)
- A Study on the Development of a Global Community from a Legal Perspective (International Law and Management Review: Winter 2010)
- The Harmonization of Tax Treaties and Domestic Law (International Law and Management Review: Spring 2011)
- Undesirable Google Digital Tax and Tax War (2019.1.25)
V. OECD Public Consultation Presentation:
- Dr. Han’s Comments on the OECD’s Unified Approach (2019.11)
- Dr. Han’s Comments on the OECD Pillar II Proposal (2019.12)
VI. Grand Award:
- 2020 Korean Innovation Leader (Legal Field)
VII. International Tax Newspaper Columns:
- Dr. Han has written many international tax columns through the Korean National Tax Newspaper and the Korean ETNEWS for a long time.
VIII. Details of International Tax Work Experience:
Advance Pricing Agreement (APA)
(National Tax Service business cases are not included.)
- A OOO Korea: the world’s leading semiconductor equipment manufacturer
- C OOO Korea: the world’s leading beverage manufacturer
Mutual Agreement Procedure (MAP)
(National Tax Service business cases are not included.)
- C OOO Korea: the world’s leading security service provider
- C OOO Korea: the world-renowned semiconductor manufacturer
- C OOO Korea: the world’s leading internet system equipment manufacturer
- D OOO Electronics: Korean security system developer
- G OOO Korea: the world’s leading industrial pumps manufacturer
Other Noteworthy Cases
Transfer Pricing Studies for Financial Companies
- G OOO Securities Co.
- M OOO Korea
- M OOO Korea
- S OOO Bank
- S OO S OO Bank
Setting up Royalty Prices with its co-investor
- C OOO: the world’s leading flat panel manufacturer
Treaty Shopping Cases
- C OOO Korea: the world-renowned semiconductor manufacturer
- T OOO Korea: the world’s largest connector related product manufacturer
- Intra-Group Service Fee Cases
- T OOO Korea: the world’s largest connector related product manufacturer
- S OOO Korea: the world’s leading information technology company
- C OOO Korea: the world-renowned security service provider
- D OOO Electronics: the world-renowned security system developer
Cost sharing Case
- F OOO Korea: the world’s leading semiconductor manufacturer
Principal Customs Audit Defense Cases (Customs Valuation)
- M OOO Korea: the world’s leading liquor products wholesaler
Principal Tax Audit Defense Cases
- A OOO Aluminum: the world’s leading Aluminum product manufacturer
- A OOO Korea: the world leading semiconductor equipment manufacturer and the largest in the Semiconductor manufacturing industry in Korea
- B OOO Korea Branch: the world’s leading consulting firm
- B OOO Korea: the world’s leading pharmaceutical product manufacturer
- C OOO Korea: the world’s leading optical lenses and related products manufacturer
- C OOO Chemicals Korea: the world’s leading chemical product manufacturer
- C OOO Korea: the world’s leading beverage manufacturer
- C OOO Korea: the world-renowned semiconductor manufacturer
- C OOO Korea: the world’s leading Computer system equipment manufacturer
- E OOO Korea: the world’s leading semiconductor equipment manufacturer
- F OOO OO Care: the world’s leading pharmaceutical product manufacturer
- G OOO Korea: the world’s leading pharmaceutical company
- I OOO Korea: the world’s leading semiconductor manufacturer
- I OOO Korea: the world’s leading semiconductor manufacturer
- S OOO Electronics Korea Branch: the world’s leading electronic products manufacturer
- N OOO Korea: the world’s leading mobile phone manufacturer and the largest foreign invested company in Korea
- OOO Co.: the world-renowned Platinum Supplier
- S OOO Microelectronics Korea Branch: the world’s leading multinational semiconductor manufacturer
- T OOO Korea: the world’s largest connector related product manufacturer
- E OOO Diamond Industrial Co., Ltd.: Korean top diamond tools multinational manufacturer
Tax Appeal Cases
- F OOO Medical Care Korea: the world’s leading pharmaceutical product manufacturer
- C OOO Korea: the world’s renowned security service provider
- D OOO Electronics: the world’s renowned security system developer
- S OOO Korea: the world’s renowned software developer for information management system
Transfer Pricing Documentation Service for Multinational Company
- E OOO Diamond Industrial Co., Ltd.: Korean top diamond tools multinational manufacturer
- D OOO Rubber: Korean rubber related product multinational conglomerate
- H OOO Heavy Industry: Korean ship building multinational conglomerate
- H OOO Electronics: Korean semiconductor multinational conglomerate
- W OOO: the world’s leading industrial equipment manufacturer
- 3 OOO: the world’s leading stationary product manufacturer
- 99 OOO Center Korea: the world’s leading copy and printing paper manufacturer
- A OOO Korea: the world’s leading consulting company
- AC OOO Korea: the world’s leading research consulting company
- A OOO Korea: the world’s leading software company
- A OOO Korea: the world’s leading film maker
- A OOO Biosciences Korea: world-renowned medical equipment supplier
- A OOO Aluminum Limited: world-renowned supplier of rolled aluminum
- A OOO Korea: the world’s leading semiconductor manufacturing equipment manufacturer
- A OOO Korea: the world’s leading mobile software and related products manufacturer
- A OOO Korea: the world’s leading software and equipment manufacturer
- A OOO America Korea: the world’s leading research & investing information company
- A OOO Electronics Korea: the world’s leading electronic components manufacturer
- B OOO Tobacco Korea: the world’s leading tobacco product manufacturer
- B OOO Korea: the world’s leading automobile parts manufacturer
- C OOO Korea: the world’s leading air conditioning and commercial refrigeration manufacturer
- C OOO Specialty Korea: the world’s leading chemical products manufacturer
- C OOO Korea: the world’s leading hi-quality jewels and luxury goods manufacturer
- D OOO Korea: the worlds’ leading personal computer manufacturer
- D OOO Korea: the world’s leading groceries goods wholesaler
- D OOO Korea: the world’s leading copy and printing paper manufacturer
- D OOO Group: the world’s leading sport goods & equipment manufacturer
- D OOO Korea: the world’s leading film makers
- D OOO Korea: the world’s leading chemical goods manufacturer
- C OOO Korea: the global leader in the field of fine and specialty chemicals
- E OOO Korea: the world’s leading software manufacturer
- E OOO Systems Korea: the world's leading provider of enterprise storage systems
- E OOO Korea: the world’s leading battery manufacturer
- F OOO Semiconductor: the world’s leading semiconductor manufacturer
- G OOO Healthcare: the world’s leading healthcare products manufacturer
- H OOO Electronics: the world-renowned semiconductor manufacturer
- I OOO Korea: the world’s leading software developer
- I OOO Korea: the world’s leading mobile based software and semiconductor related software developer
- I OOO Korea: the world’s leading semiconductor manufacturer
- I OOO Korea: the world’s leading various products wholesaler
- J OOO: the world’s leading architecture developer
- OOO Tobacco: the world’s leading tobacco product manufacturer
- K OOO Maritime: the world’s leading maritime, defense and aerospace manufacturer
- K OOO-C OOO Korea: the world’s leading paper-based consumer products manufacturer
- L OOO Research: the world’s leading semiconductor manufacturing equipment manufacturer
- L OOO Korea: the world’s leading semiconductor manufacturing equipment manufacturer
- L OOO Korea: the world’s leading cosmetic products manufacturer
- M OOO Korea: the world-renowned animal medical supplies
- M OOO: the world’s leading telecommunications company
- M OOO Korea: the world’s leading automobile tier manufacturer
- M OOO Korea: the world’s leading computer related products and software manufacturer
- M OOO Korea: the world’s leading medical device company
- N OOO Korea: the world’s leading telecommunications and data networking equipment manufacturer
- N OOO Korea: the world’s leading pharmaceutical products manufacturer
- N OOO Korea: the world’s leading semiconductor manufacturing equipment manufacturer
- OOO Korea: the world’s leading industrial minerals, mainly fillers and pigments provider
- OOO Korea: the world’s leading electricity product manufacturer
- OOO Elevator: the world's leading manufacturer of vertical transportation systems
- S OOO Korea: the world’s leading engineering and infrastructure developer
- S OOO Korea: the world’s leading agrochemicals and seeds manufacturer
- S OOO Korea: the world leading cosmetic manufacturer
- S OOO Korea: the world’s leading security, storage, backup and availability software developer
- S OOO Korea: the world’s leading electronic products manufacturer
- S OOO Color: Korean chemical product manufacturer
- T OOO Korea: the world’s leading film maker
- U OOO Pictures: the world’s leading film distributor
- U OOO Korea: the worlds’ leading information technology company
- V OOO Korea: the world’s leading automobile manufacturer
- V OOO Korea: the world’s leading financial services company
- V OOO Korea: the world’s leading computer system equipment manufacturer
- W OOO Korea: the world’s leading film maker
- W OOO Trading: the world’s leading supplier of alcoholic beverages
- Z OOO Technology Korea: the world’s leading automobile parts supplier
IX. Contact: sshan@lawyj.com
