Tax Audit Defense Cases

  • Alcan Taihan Aluminum (currently, Novelis): the world’s leading Aluminum product manufacturer
  • Successful defense on transfer pricing issue, intercompany royalty issue, intercompany interest issue and permanent establishment issue.
  • Successful defense on domestic intercompany transactions
  • Applied Materials Korea: the world leading semiconductor equipment manufacturer and the largest in the Semiconductor manufacturing industry in Korea
  • No Tax Assessment
  • Successful APA Approval from National Tax Service
  • Successful defense on management service fee issue and permanent establishment issue for Sales Supporting Activities
  • Bain & Company : the world’s leading consulting firm
  • Successful defense on management service fee issue and individual service fee issue
  • Boehringer Ingelheim Korea: the world’s leading pharmaceutical product manufacturer
  • Defense on transfer pricing issue
  • Carl Zeiss Korea: the world’s leading optical lenses and related products manufacturer
  • Successful defense on transfer pricing issue, permanent establishment issue
  • Successful defense on various domestic tax issues
  • Ciba Specialty Chemicals Korea: the world’s leading chemical product manufacturer
  • Successful defense on transfer pricing issue
  • Coca-Cola Korea: the world’s leading beverage manufacturer
  • Successful defense on marketing service fee issue and transfer pricing issue
  • After the tax audit, successfully applied the issues under the Advance Pricing Agreement
  • Successful approval for the deferment of notice for tax assessment
  • ChipPAC Korea: the world-renowned semiconductor manufacturer
  • Defense on interest withholding tax issues
  • After the tax audit, applied for Mutual Agreement Procedure
  • Approval of the deferment of tax collection
  • Cisco Systems Korea: the world’s leading Computer system equipment manufacturer
  • Successful defense on permanent establishment issue
  • Mutual Agreement Procedure
  • Successful approval for the deferment of tax collection
  • ESEC Korea: the world’s leading semiconductor equipment manufacturer
  • Successful defense on permanent establishment issue for sales supporting activities
  • Fresenius Medical Care: the world’s leading pharmaceutical product manufacturer
  • Successful defense on transfer pricing issue, marketing service fee issue
  • Glaxo SmithKline Korea: the world’s leading pharmaceutical company
  • No tax assessments for the tax authority’s challenge using the comparable uncontrolled prices approach for comparison between “genetic products”“copy products”
  • GM Korea: the world’s leading automobile manufacturer
  • Successful defense on the tax authority’s challenge on worldwide transfer prices applied to the automobiles exported to overseas related parties
  • Successful defense on the tax authority’s challenge on year-end adjustments made to overseas related parties
  • Infineon Korea: the world’s leading semiconductor manufacturer
  • Successful defense on transfer pricing issue, permanent establishment issue
  • Successful defense on the special tax audit
  • Intel Korea: the world’s leading semiconductor manufacturer
  • Successful defense on the transfer pricing of sales supporting activities
  • K R Copolymer Company: the world’s leading synthetic resins and plastic material manufacturer
  • Successful defense on transfer pricing issue
  • Sharp Electronics (Malaysia) Korea Branch: the world’s leading electronic products manufacturer
  • Successful defense on permanent establishment issue and transfer pricing issue
  • Nokia TMC: the world’s leading mobile phone manufacturer and the largest foreign invested company in Korea
  • No Tax Assessment on the tax authority’s challenge on transfer pricing issue(regional tax offices’ special tax audit)
  • Ordeg Co., Ltd.: the world-renowned Platinum Supplier
  • No Tax assessment on the tax authority’s challenge on transfer pricing and royalty issue
  • STMicroelectronics Asian Pacific Ltd., Singapore – Korea Branch: the world’s leading multinational semiconductor manufacturer
  • Successful defense on transfer pricing issue
  • Tyco Electronics AMP Korea: the world’s largest connector related product manufacturer
  • No tax assessment on various issues (transfer pricing, permanent establishment, management service fee, withholding tax issues, interest payment issue, and etc.)
  • No Tax on management service fee and interest withholding tax issue
  • The Distribution: the world-renowned cosmetic and clothing distributor
  • Successful defense on permanent establishment issue for duty-free shop transactions
  • No Tax Assessment

 

Tax Appeal Cases

  • Fresenius Medical Care: the world’s leading pharmaceutical product manufacturer
  • Successful result on transfer pricing issue
  • CAPS: the world renowned security service provider
  • Successful result on management service fee
  • Dong Bang Electronics: the world renowned security system developer
  • Successful result on management service fee
  • Sybase Korea: the world renowned software developer for information management system
  • Successful result on management service fee issue

 

Advance Pricing Agreement (APA)

  • Applied Materials Korea: the world’s leading semiconductor equipment manufacturer
  • Coca-Cola Korea: the world’s leading beverage manufacturer
  • Hyundai Motor Company: Korean automobile multinational conglomerate
  • Hewlett-Packard Company: the world’s leading computer equipment manufacturer
  • Kia Motors Company: Korean auto multinational conglomerate
  • Phillip Morris International: the world’s leading tobacco manufacturer
  • Tupperware: Multinational: the world’s leading plastic ware manufacturer

 

Mutual Agreement Procedure (MAP)

  • CAPS: the world’s leading security service provider
  • ChipPAC Korea: the world-renowned semiconductor manufacturer
  • Cisco Systems Korea: the world’s leading internet system equipment manufacturer
  • Dong Bang Electronics: Korean security system developer
  • Guilds Pump Korea: the world’s leading industrial pumps manufacturer

 

International Tax Services for Korean multinational conglomerate

  • Amore Pacific: Korean cosmetic products multinational conglomerate
  • Dongil Rubber: Korean rubber related product multinational conglomerate
  • Hyundai Heavy Industry: Korean ship building multinational conglomerate
  • Hyundai Electronics (currently, Hynix): Korean semiconductor multinational conglomerate
  • NHN: Korean internet content service multinational conglomerate
  • Renault Samsung: the world’s leading automobile manufacturer
  • Samsung Electricity & Electronics: Korean electric product multinational conglomerate
  • Samsung Heavy Industry: Korean ship building multinational conglomerate
  • Wia: the world’s leading industrial equipment manufacturer

 

Other Noteworthy Cases

 

Transfer Pricing Studies for Financial Companies

  • Goodmorning Shinhan Securities Co.
  • Goldman Sach
  • Morgan Stenely
  • Macquarie
  • Standard Chartered Bank
  • State Street Bank

 

Setting up Prices with its co-investor

  • Corning: the world’s leading flat panel manufacturer

 

Customs Valuation

  • Maxxium: the world’s leading liquor products wholesaler
  • Kraft: the world’s leading grocery manufacturer
  • Energizer: the world’s leading batteries and personal care products manufacturer
  • Philips: the world’s leading electronics, healthcare and lighting manufacturer

 

Treaty Shopping Cases

  • ChiPAC: the world-renowned semiconductor manufacturer
  • Tyco AMP: the world’s largest connector related product manufacturer

 

Management Services Cases

  • Volvo: the world’s leading automobile manufacturer
  • Sybase: the world’s leading information technology company
  • Cadence Design Systems: the worlds’ leading  electronic design automation(EDA) software and engineering services company
  • Honeywell: the world’s leading commercial and consumer products manufacturer
  • Ericsson: the world’s leading communication technology and service provider
  • IBM: the world’s leading software developer
  • Varian: the world’s leading semiconductor manufacturer

 

Cost sharing Case

  • FairChild: the world’s leading semiconductor manufacturer

 

Transfer Pricing Documentation & International Tax Services

  • 3M: the world’s leading stationary product manufacturer
  • 99 Group Center Korea: the world’s leading copy and printing paper manufacturer
  • Accenture: the world’s leading consulting company
  • AC Nielsen: the world’s leading research consulting company
  • Adobe: the world’s leading software company
  • Agfa Korea: the world’s leading film maker
  • Amersham Biosciences Korea: world-renowned medical equipment supplier
  • Alcan Taihan Aluminum Limited: world-renowned supplier of rolled aluminum
  • American Power Conversion Korea Ltd.: the world’s leading protection and management solutions for computer
  • Asyst Shinko: the world’s leading semiconductor manufacturing equipment manufacturer
  • ARM: the world’s leading mobile software and related products manufacturer
  • Autodesk: the world’s leading autodesk software and equipment manufacturer
  • AKT America Korea: the world’s leading  research & investing information company
  • Arrow Electronics Korea: the world’s leading electronic components manufacturer
  • AVL Korea: world-renowned Diagnostic Equipment manufacturer
  • AVX Korea: world leading manufacturer and supplier of Electronic Components
  • Axcelis Technologies Korea: the world’s leading semiconductor related products manufacturer
  • Baxter: the world’s leading medical instruments & supplies company
  • Bugari Korea: the world’s leading hi-quality jewels, luxury goods manufacturer
  • Black & Decker Korea: the world’s leading consumer electronic goods manufacturer
  • British American Tobacco Korea: the world’s leading tobacco product manufacturer
  • Bosch Korea: the world’s leading automobile parts manufacturer
  • Carrier: the world’s leading air conditioning and commercial refrigeration manufacturer
  • Ciba Specialty Korea: the world’s leading chemical products manufacturer
  • Chaumet Korea: the world’s leading hi-quality jewels and luxury goods manufacturer
  • Colombian Chemicals Korea: the world’s leading chemical goods manufacturer
  • CSX World Terminals: the world’s leading infrastructure builder
  • Citrix Systems Korea: the world’s leading access infrastructure for PCs, IP phones manufacturer
  • Dell Korea: the worlds’ leading personal computer manufacturer
  • Del Monte Korea: the world’s leading groceries goods wholesaler
  • Double-A: the world’s leading copy and printing paper manufacturer
  • Decathlon Group (Blue Sports Co., Ltd.): the world’s leading sport goods & equipment manufacturer
  • Disney Korea: the world’s leading film makers
  • Dupont Korea: the world’s leading chemical goods manufacturer
  • Clariant Korea: the global leader in the field of fine and specialty chemicals
  • EA Korea:the world’s leading software manufacturer
  • ESAB SEAH Corp: world-renowned Flux Cored Wire manufacturer
  • EMC Computer Systems Korea: the world’s leading provider of enterprise storage systems
  • Exxon Chemical Korea: world-renowned manufacturer of Basic Organic Petrochemicals
  • Energizer Korea: the world’s leading battery manufacturer
  • Ecolab Korea: the world’s leading laundry material manufacturer
  • Fairchild Semiconductor: the world’s leading semiconductor manufacturer
  • Gucci Korea: the world’s leading hi-quality jewels, luxury goods manufacturer
  • Giordano: the world’s leading garment and clothing wholesaler
  • GE Healthcare: the world’s leading healthcare products manufacturer
  • GM Korea: the world’s leading automobile manufacturer
  • Hyundai Electronics: the world-renowned semiconductor manufacturer
  • Home Depot: the world’s leading home improvement and construction products manufacturer
  • IBM: the world’s leading software developer
  • Infineon: the world’s leading mobile based software and semiconductor related software developer
  • Intel: the world’s leading semiconductor manufacturer
  • Innovex Pharma: the world’s leading pharmaceutical supplier
  • Itochu: the world’s leading various products wholesaler
  • Johnson & Johnson: the world’s leading consumer products manufacturer
  • Jerde: the world’s leading architecture developer
  • Japanese Tobacco: the world’s leading tobacco product manufacturer
  • Kongsberg Maritime: the world’s leading maritime, defense and aerospace manufacturer
  • Kimberly-Clark: the world’s leading paper-based consumer products manufacturer
  • Lam Research: the world’s leading semiconductor manufacturing equipment manufacturer
  • Li & Fung Korea: the world’s leading global trading company
  • LEGO: the world’s leading toy product manufacturer
  • Lucent: the world’s leading semiconductor manufacturing equipment manufacturer
  • L’Oreal: the world’s leading cosmetic products manufacturer
  • Merial Korea: the world-renowned animal medical supplies
  • MCI: the world’s leading telecommunications company
  • Michelin: the world’s leading automobile tier manufacturer
  • Mirostrategy: the world’s leading computer related products and software manufacturer
  • Medtronics: the world’s leading medical devicecompany
  • Nortel: the world’s leading telecommunications and data networking equipment manufacturer
  • Novatis: the world’s leading pharmaceutical products manufacturer
  • Nevellus: the world’s leading semiconductor manufacturing equipment manufacturer
  • Omya: the world’s leading industrial minerals, mainly fillers and pigments provider
  • Osram: the world’s leading electricity product manufacturer
  • Opsware: the world’s leading software developer
  • Otis Elevator: the world’s leading manufacturer of vertical transportation systems
  • Prada:
  • Purina: the world’s leading pet food manufacturer
  • Reflexite: the world’s leading reflective film manufacturer
  • Rhodia: the world’s leading fine chemistrysynthetic fibers and polymers manufacturer
  • Rockwell: the world’s leading commercial electronics, truck components, industrial automation product manufacturer
  • Rothschild: the world’s leading  independent financial advisory company
  • Schefenacker: the world’s leading mirrors, taillights and automobile audio system manufacturer
  • Seiko Epson: the world’s leading printing equipment manufacturer
  • Sibel Systems: the world’s leading enterprise application software developer
  • Siemens: the world’s leading engineering and infrastructure developer
  • Smith & Nephew: the world’s leading medical equipment manufacturing company
  • Syngenta: the world’s leading agrochemicals and seeds manufacturer
  • Skywork: the world’s leading semiconductors for use in radio frequency (RF) and mobile communications systems developer
  • Sisley Korea: the world leading cosmetic manufacturer
  • Siebel: the world’s leading aircraft manufacturer
  • Spansion: the world’s leading flash memory microcontrollers developer
  • Symantec: the world’s leading security, storage, backup and availability software developer
  • Sanofi: the world’s leading pharmaceutical company
  • Sharp: the world’s leading electronic products manufacturer
  • Songwon Color: Korean chemical product manufacturer
  • Taiyo Yuden: the world’s leading materials and electronics manufacturer
  • Time Warner: the world’s leading film maker
  • Tokyo Electron Korea: the world’s leading semiconductor equipment manufacturer
  • TRW Controls & Fasteners: the world’s leading automobile parts manufacturer
  • Unaxis: the world’s leading semiconductor manufacturer
  • United International Pictures: the world’s leading film distributor
  • Unisys: the worlds’ leading information technology company
  • Van Cleef & Arpels: the world’s leading jewels and hi-quality garment product supplier
  • Veeco: the world’s leading automobile parts and equipment solutions manufacturer
  • Volvo: the world’s leading automobile manufacturer
  • VISA: the world’s leading financial services company
  • Varian Korea: the world’s leading computer system equipment manufacturer
  • Webmethods: the world’s leading software developer
  • WEST Pharmaceutical Services: the world’s leading pharmaceutical product supplier
  • Warner Bros (Korea): the world’s leading film maker
  • Woodward Governor: the world’s leading control system components for aircraft engines, industrial engines and mobile industrial equipment.
  • World Liquor Trading: the world’s leading supplier of alcoholic beverages
  • ZF Lamforeder Chassis Technology: the world’s leading automobile parts supplier