Professionals


Managing Partners

Namkyu Kang

Namkyu Kang Managing Partners / CFA

Mr. Namkyu Kang started his law practice at Yulchon LLC in 2005 as an associate in Yulchon’s Tax Group and eventually became a partner there. In 2017 he founded the GAON LAW GROUP.

Mr. Kang is especially renowned for his very successful client representations in tax dispute matters, both in administrative appeals as well as in litigation before the courts. Representative tax appeal cases include a Tax Tribunal case for Samsung Electronics MCP / DDP, a Tax Tribunal case on eBay-Gmarket discount coupon value-added tax, an appeal on the imposition of additional taxes despite the reduced/exempt tax ruling for high-tech status for Hyundai Motor Company, a pre-assessment review of corporate tax on STX Heavy Industries, a Tax Tribunal case of LG Chem transfer pricing taxation, and a Mastercard royalty withholding tax audit and tax appeal case. The litigation cases that he won ran the spectrum of tax issues, including a Samsung SDS bonds with warrant gift tax case, a case of securities transaction tax for City Group’s acquisition of Hanmi Bank’s DR, an Aekyung Group owner family’s local tax case, Shinhan Bank and Korea Exchange Bank’s JPY swap deposit cases, Kookmin Bank and others’ education tax cases, a Tower Palace capital gain tax case, and a gold bullion value-added tax case. In particular, Mr. Kang has an impressive roster of tax cases he won before the Supreme Court of Korea: in 2014, Mr. Kang won a leading case concerning comprehensive gift through a profitable corporation; from 2015 through 2016, he won four cases that the clients had lost at the administrative court and appellate court levels (two international tax cases, one value-added tax case and another inheritance and gift tax case), consecutively getting each of the four cases reversed and remanded by the Supreme Court.

In addition to his experience in dispute resolution, Mr. Kang has provided tax-related legal advice on a wide range of areas, including requests for rulings, tax planning and other tax matters. He also holds expertise in personal international tax issues based on his work experience in the U.S. Mr. Kang is a leader in the tax legal industry for his active participation in various academic and tax policy think tanks and associations.

In addition to his law practice, Mr. Kang is also a Chartered Financial Analyst.

Education / Qualification

  • 2022Seoul National University, Graduate School of Law, S.J.D. in Tax Law (Completed Coursework)
  • 2009Northwestern Pritzker School of Law (U.S.), LL.M. (cum laude)
  • 2004Seoul National University, Graduate School of Law, M.A. in Administrative Law
  • 2002Judicial Research and Training Institute of the Supreme Court of Korea (31st Class)
  • 1999Seoul National University, Department of Private Law, LL.B. (summa cum laude)
  • 1998Admitted to the Korean Bar (40th Korean Bar Exam)

Career

  • 2017~PresentGAON LAW GROUP, Managing Partner
  • 2015~2016SEHAN LLC, Partner
  • 2011~2014HYUN Law, Partner
  • 2009~2010Caplin & Drysdale (Washington D.C.)
  • 2005~2011Yulchon LLC, Partner & Associate
  •  

  • 2022~PresentMinistry of Economy and Finance, Legal Advisor
  • 2018~2023Ministry of Economy and Finance, National Tax Ruling Review Committee Member
  • 2018~2020Ministry of Economy and Finance, Tax Development Review Committee Member
  • 2019~2020National Tax Service, Tax Accountant Qualification Review Committee Member
  • 2015~2018National Tax Service, Legal Advisor
  • 2013~2015National Tax Service, Property Assessment Review Committee Member
  • 2013~2014, 2019~2021NTS Seoul Regional Office, Legal Advisor
  • 2019~2021NTS Seoul Regional Office, Tax Offense Investigation Review Committee Member
  • 2014~2016NTS Seoul Regional Office, Seocho Tax Office, National Tax Review Committee Member
  • 2012~2014NTS Jungbu Regional Office, Bundang Tax Office, National Tax Review Committee Member
  • 2012~2014National Tax Officials Training Institute, Litigation Expert Training Course, Education Board Member
  • 2013~2021Korea Customs Service, Legal Advisor
  • 2017~2019Korea Customs Service, Customs Law Interpretation Review Committee Member
  • 2018~2020Seoul Main Customs, Legal Advisor
  • 2015~2021Seoul Main Customs, Regular Disciplinary Committee Civil Member
  • 2018~2024Gyeonggi-do Administrative Appeals Commission Member
  • 2020~PresentKorea Housing & Urban Guarantee Corporation, Legal Advisor
  • 2018~2022Korea Housing & Urban Guarantee Corporation, Claim Write-Off Committee Advisor
  • 2018~2020Korea Housing & Urban Guarantee Corporation, Fund Investment Review Committee Expert Advisor
  • 2018~2019Korea Housing & Urban Guarantee Corporation, Management Renovation Advisory Committee Member
  • 2023~PresentTax Law Association, Vice President
  • 2023~2024International Fiscal Association Korea, Audit
  • 2025~PresentInternational Fiscal Association Korea, Vice Chairman
  • 2016~2018The Korean Taxpayers Union, Advisor
  • 2022~2025The Korean Taxpayers Union, Board Member
  • 2021~2022Korean Tax Study Forum, Audit
  • 2021~PresentKorean Local Tax Association, Vice President
  • 2026~PresentAdministrative Law Theory and Practice Association, Vice President 
  • 2014~2018Korean Bar Association, Tax System Committee Member
  • 2012Financial Services Commission, Capital Gain Tax Imposition TF Expert Advisor
  • 2010~2015CFA Society Korea, Vice President and Advocacy Committee Chairman
  • 2006~2016FPSB KOREA, Member

Field of Practice

  • Tax Advice / Dispute, Tax Investigation, International Tax, Customs Duties, Local Tax
  • Sports / Entertainment

Key Experiences

  • Tax Advice / Dispute, Tax Investigation, International Tax, Customs Duties, Local Tax
  • Sports / Entertainment

Awards / Recognition

  • 2016Deputy Prime Minister & Minister of Economy and Finance (concurrent positions), Certificate of Award
  • 2016Commissioner of the Korea Customs Service, Certificate of Award
  • 2019~2024Selected as leading lawyer in the field of TAX, Legal Times
  • 2022Selected as the best lawyer in the field of Public law, Hankyungbusiness·Korea in-house Counsel Association
  • 2025Selected as ‘Korea Top Lawyer’ by Asia Business Law Journal

Publications

  • 2018 Review of 2017 Income Tax Act Cases, Tax Law Study
  • 2015 Legal Limitations on Comprehensive Gift Taxation on Increase of Property Value by Contribution, Tax Law Study
  • 2014 Request for Rectification by Non-Resident Withholding Obligor and Burden of Proof, Tax Law Study
  • 2014 Review of 2013 International Tax Cases, Journal of IFA Korea
  • 2011Review of 2010 Inheritance Tax and Gift Tax Act, Tax Law Study
  • 2007Acknowledgement of Notice of Income Change as Administrative Disposition and Follow-Up Measures, Quarterly Tax Accountants
  • 2007How to Reform the Current Withholding Tax System – Focusing on Alleviating the Burden on Withholding Obligors, Tax Law Study

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In the Media

[ASIA BUSINESS LAW JOURNAL] 법무법인 가온, 코리아 로펌 어워즈 조세 분야 한국 최고 로펌 선정

법무법인 가온이 Asia Business Law Journal이 선정한 한국 최고 로펌(조세 분야)에 이름을 올렸습니다.
 
-이하 기사 본문 발췌 –
조세 전문 부티크 로펌인 가온은 올해 삼성증권을 포함한 5개 증권사를 대리한 TRS 과세 분쟁 사건을 맡아 주목할 만한 성과를 보여줬다.

TRS(Total Return Swap)는 증권사와 투자자가 기초자산(주식 또는 채권)의 수익과 이자(비용)를 교환하는 장외 파생상품 거래다. 세무 당국은 TRS 거래에서 외국인 투자자에게 지급된 기초자산의 배당금에서 발생한 소득 부분을 배당소득으로 간주하고 원천징수세의 대상이 되어야 한다고 주장했다.

반면, 증권사들은 TRS 거래가 외국인 투자자의 레버리지 투자와 같은 합법적 목적을 위해 이뤄지는 거래이며, TRS 거래에서 발생한 소득은 사업소득으로 간주되어야 하며 이익 지급 시 원천징수 대상이 아니라고 주장했다.

가온은 국내에 선례가 없는 상황에서 해외 입법 사례와 판례를 분석하여 거래의 경제적 합리성을 입증하는 데 주력했다. 치열한 논쟁 끝에 이 사건은 올해 조세심판원 합동회의를 통해 가온에 유리하게 종결됐다.

백상현 미래에셋증권 법무지원본부장(이사)은 “법무법인 가온이 조세심판 사건을 이끌고 가는 경과를 옆에서 보면서 한 편의 치밀한 스포츠 경기를 보는 기분이었다”며 “TRS와 관련된 기존 판례와 법리를 철저히 검토하고, 세심한 주의를 기울여 논리적인 주장을 준비했다”고 말했다.

그는 이어 “치밀한 논리와 쉬운 설명방법에 관한 고민과 더불어, 이처럼 장기간에 걸친 전략적인 접근과 가온 특유의 팀워크가 빛을 발했다는 점에 의문의 여지가 없다. 정말 감탄했다”고 덧붙였다.

2025.11.17

19F, Keungil-Tower,
223 Teheran-ro, Gangnam-gu,
Seoul, 06142
Tel 82-2-3446-5410
Fax 82-2-3446-5700

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