Professionals


Advisors

Soonmoo Soh

Soonmoo Soh Senior Advisor

Mr. Soon-Moo So is Senior Advisor at Gaon Law Firm, joined the firm in 2022 after serving over 20 years as a judge at various courts, including the Seoul District Court, and later working at Yulchon LLC. Dr. So, who holds a Ph.D. in Tax Law, previously led the Tax Research Team at the Supreme Court and has authored several publications on tax litigation, establishing himself as a leading expert in the field. Based on his extensive judicial and professional experience, he continues to make significant contributions to Gaon. He was selected by The Chosun Ilbo in 2007 as one of “Korea’s 12 Leading Lawyers – Tax,” and has been recognized as a Leading Lawyer by Chambers Asia-Pacific and asialaw. Dr. So has also led numerous landmark cases, including a Supreme Court en banc decision that recognized the dispositional nature of income variation notices, setting a major precedent in Korean tax law.
Beyond his legal practice, Dr. So has actively engaged in public service as a member of the Anti-Corruption and Civil Rights Commission and as a Vice President of the Korean Bar Association. For his contributions to the legal profession and public service, he was awarded the Mugunghwa Order of Civil Merit on Law Day 2021.
Dr. So currently serves as President of the Korea Guardianship Association, where he is dedicated to advancing and institutionalizing the nation’s guardianship system.

Education / Qualification

  • 1999Kyung Hee University, Graduate School of Law, Ph.D. in Law
  • 1990University of Bonn (Germany), Long-term Judicial Training Program 
  • 1980Judicial Research and Training Institute of the Supreme Court of Korea, 10th Class 
  • 1978Passed the 20th Korean Bar Examination
  • 1977Seoul National University, Graduate School of Law, LL.M. in Law
  • 1974Seoul National University, College of Law, LL.B. in Law

Career

  • 2022~PresentGAONLAW GROUP
  • 2017~PresentPresident of the Korea Guardianship Association
  • 2008~PresentDirector of the Korea Cancer Research Foundation
  • 2005~PresentArbitrator at the Korean Commercial Arbitration Board
  • 2000~2022Attorney, Yulchon LLC
  • 2017~2025President, Korea Guardianship Association
  • 2016~2020Chairman of Onyul Foundation
  • 2015~2017Adjunct Professor at Seoul National University School of Law
  • 2013~2014Member of the Tax Development Review Committee, Ministry  of Strategy and Finance
  • 2010~2012President, Korean Association of Tax Law
  • 2007~2009Vice President, Korean Bar Association
  • 2005~2009Advisory Attorney, Ministry of Economy and Finance
  • 2005~2008Member, Anti-Corruption and Civil Rights Commission
  • 2004~2010Advisory Attorney, Seoul Regional Tax Office
  • 2002~2007Outside Director, KT&G Corporation (2002–2007)
  • 2000~2005Lecturer in Tax Law, Graduate School of Law, Seoul National University  (2000–2005)
  • 2000~2003Non-standing Adjudicator, National Tax Tribunal (2000–2003)
  • 1999~2000Presiding Judge, Seoul Central District Court (1999–2000)
  • 1982~1999Judge, Various District Courts (1982–1999)
  • 1980~1982Judge, Suwon District Court (1980–1982)

Field of Practice

  • Tax Advisory / Litigation
  • Tax Audit Response
  • Arbitration
  • Adult Guardianship

Awards / Recognition

  • 2021Awarded the Mugunghwa Order of Civil Merit on the 58th Law Day
  • 2019-2020Recognized as an Elite Practitioner in Tax by Asialaw
  • 2019Recipient of the 4th Tax Law and Legal Culture Award
  • 2018Named a Senior Statesman in Tax by Chambers Asia-Pacific
  • 2018Recipient of the 48th Korea Legal Culture Award
  • 2011Awarded the Bronze Tower Order of Industrial Service Merit on the 45th Taxpayers’ Day
  • 2009Selected as Korea’s Leading Lawyer in Tax by Seoul Economic Daily as part of the “Korea’s Expert Lawyers” series
  • 2007Selected by The Chosun Ilbo as one of “Korea’s 12 Leading Lawyers – Tax”

Publications

  • 2022Tax Litigation (11th Revised Edition), Tax Overview 
  • 2020Rethinking Taxation, 21st Century Books 
  • 1999A Study on the Right to Claim Tax Refunds and the Structure of Tax Litigation, Doctoral Dissertation 
  • 1998Taxation and Constitutional Adjudication, Constitutional Law Review, Vol. 9 
  • 1997A Constitutional Perspective on Tax Law, Judicial Materials, Vol. 76
  • 1997Real Estate Litigation and Tax Issues, Judicial Review, Vol. 28 
  • 1995The Right to Claim Restitution of Unjust Enrichment in the Case of Tax Return and Payment, Judicial Review, Vol. 26
  • 1977Criminal Liability of Corporations, Master’s Thesis

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

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