Mr. Joon Soo HWANG is an attorney at D&A LLC. His practice is primarily focused on National Tax & Local Tax, Tax Litigation, and Corporate Law.

Bar Admissions

• Admitted to Bar, Korea (2021)
• Certified Tax Accountant (2015)

Education

• Graduate School of Science in Taxation, University of Seoul (MST, 2026)
• Kangwon National University School of Law (JD, 2021)
• Kyung Hee University (BA in Accounting & Taxation, 2018)
• Yangseo High School (2008)

Significant Accomplishments

• Advisor, Dispute Affairs, Korea Institute of Local Finance (2025-Present)
• Lecturer, Taxation Law, Kangwon National University School of Law (2025)
• D&A LLC (2024-Present)
• Attorney, WIZ Law Group (2021-2024)
• Admitted to Bar, Korea (2021)
• Tax Accountant, STARSIA Co., Ltd. (2017-2018)
• Tax Accountant, DUZON TECHWILL (2016-2017)
• Certified Tax Accountant (2015)

Professional Activities and Experience

• |N|[Tax Matters]
• Represented Company C and its chairperson in a tax appeal challenging corporate income tax and gift tax assessments arising from the application of the unfair transaction rules
• Represented Company F in a tax appeal seeking the cancellation of an income adjustment notice arising from high-value transactions between related parties
• Represented a project developer in a tax appeal challenging the denial of reassessment of acquisition tax on reserved land and other properties acquired through an urban redevelopment project
• Represented Company S in a tax appeal challenging the denial of reassessment of acquisition tax on a newly constructed factory
• Represented minority shareholders in litigation seeking cancellation of comprehensive income tax assessments arising from share transfers conducted at the same price as those by the controlling shareholder
• Represented Company I in a lawsuit challenging the denial of reassessment of corporate income tax on land under development for an industrial complex
• Represented multiple construction companies in litigation challenging the denial of reassessment of acquisition tax on environmentally friendly housing
• Represented Construction Company E in a lawsuit challenging the denial of reassessment of property tax on a golf course under development
• Represented taxpayers in litigation challenging gift and inheritance tax assessments arising from multiple appraisal projects conducted by the National Tax Service for small commercial buildings
• Represented a taxpayer in a lawsuit challenging a comprehensive income tax assessment arising from a tax evasion report
• Represented the chairperson of Group I in a lawsuit seeking a declaration of invalidity of a comprehensive income tax assessment
• Represented the National Tax Service in multiple tax litigation, including actions challenging the denial of reassessment of withholding corporate income tax on royalty payments made by Company P to its foreign parent company
• Drafted transfer pricing reports for Company N
• Represented Company N in filing a claim for a reassessment of corporate income tax
• Represented Company M in filing claims for a reassessment of corporate income tax in connection with R&D personnel cost tax credits
• |B|
• |N|[Construction & Real Estate and Corporate Law]
• Advised on disputes related to fund disbursement, including sales agency commissions, between contractors and developers in real estate development projects
• Represented Company C in defending against damages claims arising from alleged breaches of raw material supply contracts
• Represented clients in damages claims relating to costs incurred for the disposal of waste discovered on land acquired through expropriation or negotiated purchase
• Represented shareholders of a real estate development consortium in litigation seeking confirmation of shareholder rights
• Represented clients in defending against damages claims arising from breaches of special shareholder agreements
• |B|
• |N|[Other Matters]
• Secured the lifting of a departure ban on the chairperson of Group I
• Advised on the formation of the Private Investment Association O
• Drafted inheritance property division agreements and wills
• Represented clients in administrative appeals seeking revocation of business suspension orders against seafood importers

• A Study on the Taxation of Gains from the Receipt of Virtual Assets - Focusing on Tax Issues Arising from Temporary and One-Time Receipts (Master’s Thesis, 2026)
• Classification of Income from Software Payments - Focusing on the Transfer of Know-how - (Co-author, 2025)
• Whether the movement of goods between business establishments of a per-business unit taxable business entity falls under the ‘supply of goods’ - Supreme Court 2022. 2. 17. Sentencing 2021du55142 Judgment Commentary - (Co-author, 2022)
• Division of royalties income by source: Focusing on domestic source income of unregistered patent royalties under cross-license (Co-author, 2021)