Ms. Si Eun KIM is an attorney at D&A LLC. Her practice is primarily focused on Criminal Defense Litigation and General Civil Disputes.

Bar Admissions

• Admitted to Bar, Korea (2024)

Education

• Ewha Womans University Law School (JD, 2024)
• Ewha Womans University (BA in Sociology, 2021)
• SungDeok High School (2016)

Significant Accomplishments

• D&A LLC (2026-Present)
• Law Firm Changcheon (2024-2026)

Professional Activities and Experience

• Filed a lawsuit for revocation of refusal disposition request for correction of VAT between Company D and C regarding packaged kimchi
• Filed a lawsuit for revocation of refusal disposition request for correction of VAT for sightseeing cable car transportation services
• Handled a claim for correction of 10 billion won in corporate tax related to terms of redemption and gains from sales for Company N
• Filed a lawsuit for revocation of the disposition imposing gift tax (KRW 30 billion) on the transfer of low-priced shares of related persons by Company H
• Handled a lawsuit to cancel the disposition of corporate tax imposition related to exercise gains from the exercise of the stock option of Company K's executives and employees
• Filed a lawsuit to cancel the imposition of corporate tax, etc. related to Company T's disguised business establishment
• Filed a lawsuit for the revocation of corporate tax imposition related to domestic stock investment by Luxembourg investment funds, etc.
• Filed a lawsuit for revocation of corporate tax imposition related to domestic real estate investment by a German investment company, etc.
• Filed a lawsuit for revocation of corporate tax collection disposition related to domestic real estate investment by a Singapore corporation
• Filed a lawsuit for revocation of corporate tax imposition related to non-inclusion of deductible expenses exceeding the limit of the defined contribution retirement pension
• Filed a lawsuit for revocation of corporate tax withholding disposition on usage fee income related to the Asian Games
• Filed a request for cancellation of the imposition of corporate tax, in which the issue of whether J directly uses it for its own purpose business, is an issue
• Filed a request for cancellation of the withholding disposition of income tax, which is an issue as to whether Company H's withholding allowance is business income subject to withholding tax
• Filed a lawsuit for revocation of corporate tax imposition disposition in which the foreign tax credit related to Company H's overseas subsidiary became an issue
• Filed a lawsuit for cancellation of VAT related to the application of the zero tax rate of Company T's overseas travel fee
• Filed a lawsuit for revocation of the disposition of VAT imposition related to the application of the zero tax rate for H's clinical trial service
• Filed a lawsuit for cancellation of value-added tax, etc., in which the legality of estimated taxation due to the operation of an entertainment bar became an issue
• Filed a lawsuit for revocation of the imposition of VAT, in which a tax invoice different from the facts in the electronic product B2B goods supply contract became an issue
• Filed a lawsuit for revocation of the disposition of refusal to request correction of inheritance tax related to the heir's debt to the joint workplace
• Filed a lawsuit for revocation of the disposition of gift tax related to the title trust donation agenda for new merged shares
• Filed a lawsuit for revocation of the disposition of gift tax imposition related to the low-cost transfer of shares of Company A, an unlisted corporation
• Filed a lawsuit for revocation of the disposition of gift tax imposition due to the exercise of preemptive rights by company B executives
• Filed a request for cancellation of the disposition imposing VAT, which has become an issue as to whether or not the insurance premium included in Company H's rental fee is exempted
• Filed a lawsuit for revocation of the imposition of comprehensive income tax and gift tax in offshore tax evasion cases related to overseas SPC by Company K
• Filed a lawsuit for Company C's owner to cancel the disposition of imposition of comprehensive income tax and gift tax related to overseas SPC
• Filed a lawsuit for revocation of the disposition of gift tax imposition following the collective transfer of real estate
• Filed a number of lawsuits other than cancellation of the imposition of capital gains tax, in which stock valuation and rejection of unfair act calculation following the transfer of listed stocks between individuals and related corporations became an issue

• “Research on the Range of Tax Evasion Under the Punishment of the Tax Offenses Act” (Co-Author)