Mr. Sung Gwang HWANG is a partner at D&A LLC. His practice is primarily focused on Labor & Employment, Serious Accidents Punishment Act, General Civil Disputes & Domestic Litigation, Criminal Defense Litigation, and Administrative Procedure & Litigation.

Bar Admissions

• Admitted to Bar, Korea (2005)

Education

• Hanyang University Graduate School of Public Administration (MA in Judicial Administration, 2005)
• Hanyang University (LLB, 2002)
• Yangjae High School (1997)

Significant Accomplishments

• D&A LLC (2026-Present)
• Presiding Judge, Uijeongbu District Court (2023-2026)
• Presiding Judge, Busan Eastern District Court (2020-2023)
• Judge, Seoul Family Court (2019)
• Judge, Seoul Central District Court (2017)
• Judge, Seoul Southern District Court (2015-2017)
• Judge, Incheon District Court (2012-2015)
• Judge, Cheongju District Court (2008-2012)
• Judge Advocate, Republic of Air Force (2005-2008)
• Judicial Research and Training Institute of the Supreme Court of Korea (2005)

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 Bribery Offenses: Issues in the Application of Relevant Laws (Master’s Thesis, Graduate School of Public Administration, Hanyang University, 2005)