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Yeonho Chang is a tax partner in the Tax Practice Group of Lee & Ko. He is a Certified Public Accountant (Korea and US) and International Tax Specialist. Before joining Lee & Ko in 2013, he worked for PricewaterhouseCoopers ("PwC") Korea for more than fourteen years including two years of practice with the financial service tax service group at the Boston office of PwC.
Mr. Chang has extensive experience in the international and financial service tax area and has advised both Korean and multinational companies, on tax compliance, due diligence, tax planning for Inbound/outbound investment, M&A, restructuring and pre-tax audit review, tax audit defense, tax appeal and tax ruling. He has also provided assistance on various tax consulting and tax audit matters for major multinational financial institutions operating in Korea. In addition, Mr. Chang is a leading tax expert for advising Korean companies on their overseas expansions and foreign investments.
Mr. Chang received his B.A. in business administration from the Sogang University. He completed his graduate study in taxation at the University of Seoul. He is a member of the Korean Institute of Certified Public Accountants, the Korean Association of Certified Tax Accountants and American Institute of Certified Public Accountants.In addition, Mr. Chang provides tax advisory services related to Qualified Intermediary (QI) and Foreign Account Tax Compliance Act (FATCA) under the US tax code. He was PwC Korea's key contact for FATCA matters and OECD Common Reporting Standard (CRS) services.
主要事例
Provided tax advice and assistance with tax investigations to Korea Life Insurance Association, General Insurance Association of Korea, and several other domestic and foreign insurance companies - S L
Advised Korea Securities Depository and multiple other financial institutions investing in foreign financial instruments on domestic withholding tax issues and assisted them with tax compliance under
Advised domestic securities companies and asset management companies on general tax issues and investment structures related to their overseas financial investments.
Advised on tax issues related to changes in investment structures between domestic group companies and financial companies - H Group, S Telecom, H Financial Group, S Financial Group, C Financial Group
Advised on family business inheritance tax and assisted Korean headquarters with tax management in overseas subsidiaries.
Advised domestic and foreign companies on stock valuation and stock transfer issues under the Inheritance and Gift Tax Law and the Income Tax Law.
Conducted research on improvement measures for insurance-related tax system following the introduction of the IFRS and assisted General Insurance Association of Korea with related tax law revisions.
Provided tax advice and assistance with tax investigations to domestic and foreign financial institutions - Korea Federation of Banks, Korean branch of L foreign bank, and etc.
Advised General Insurance Association of Korea, S Life Insurance, H Life Insurance, N Securities, Korea Securities Depository, etc. on OECD Common Reporting Standards (CRS) and Foreign Account Tax Com
Advised major domestic companies on outbound investment tax issues - including regular tax advisory for S Telecom's overseas investments and expansions, preparation of overseas investment manuals, ass
Provided tax advisory service related to acquisition tax under the Local Tax Laws - including appeal for cancellation of heavy acquisition tax, tax ruling service related to the clean room acquisition
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学歴
2012 University of Seoul- M.A. in Tax
2008 U.S. C.P.A. Examination passed (in New Hampshire)
1999 C.P.A. Examination passed
1999 Sogang University -B.A. in Business Administration
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経歴
2013-Present Lee & Ko
2017-Present US Licensed CPA (New Hampshire)
2017-Present Car accident victim support fund management committee of the Ministry of Land, Infrastructure, and Transport
2019-Present Adjunct professor for Financial Industry Investigation Specialist Program at the National Tax Services Officials Training Institute
2011-2012 External tax advisor of KOTRA
1999-2013 Samil PwC
2006-2008 PwC US Boston Office
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資格/会員
2001 Member of Korean C.P.A.
2017 US Licensed CPA (New Hampshire) 2017
2001 Member of Certified Tax Accountant
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言語
Korean and English
受賞実績
2024 Korean Academic Society of Taxation Best Paper Award
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著書/活動
Issues of the deposit insurance system in Korea for insurers and suggestions for the improvements, Korean Insurance Academic Society , Winter Academy Seminar (February, 2019)
Issues of the deposit insurance system in Korea for insurers and suggestions for the improvements , General Insurance Association, General Insurance Journal (January, 2019)
Suggestions for Tax Law Amendment with Application of IFRS 17, Korean Journal of Taxation Research (2018)
Effect to Korean general insurers against adoption of CRS, General Insurance Association, General Insurance Journal (March, 2016)
External lecturer for practical training relating to insurance and taxation (hosted by NTS investigation department)
Review of Variable account of the Life Insurance Companies -Life Insurance Association, Life Insurance Journal (October, 2015)
Review of Separate Account of the Life Insurance Companies Comparing with Investment Trust-, Korean Journal of Taxation Research (June, 2015)
Preparations of Korean general insurance business for IFRS adoption and tax reform of technical reserves and equalization reserves, Korean Accounting Association, Korean Accounting Journal (2011)
Review of the 2011 tax amendments related to the adoption of insurance contact under K-IFRS and tax implication study on the phase 2, General Insurance Association, General Insurance Journal (April, 2011)
Effect of K-IFRS adoption on changes of accumulation ratio for equalization reserves, General Insurance Association, General Insurance Journal (October, 2012)
Strategic Approach of Korean general insurers against adoption of FATCA, General Insurance Association, General Insurance Journal (May, 2013)
Tax reforms affecting insurers: K-IFRS implementation and recent proposed 2011 tax amendments, Asia Pacific Insurance Tax News (Nov,2011)
Tax implications in relation to changes in investment structure, Asia Pacific Insurance Tax Publication 2012, (Oct,2012)
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