Mr. Heon Goo KANG is a Managing Partner at D&A LLC. His practice is primarily focused on Tax Litigation, Customs, Customs Inspections & Investigation, Corporate Succession, and Criminal Defense Litigation.

Bar Admissions

• Admitted to Bar, Korea (2003)
• Certified Tax Accountant, Korea

Education

• Graduate School of Science in Taxation, University of Seoul (Completed Coursework, PhD in Taxation, 2014)
• Program of Legal Studies in Financial Law, School of Law, Seoul National University (2013)
• Graduate School of Science in Taxation, University of Seoul (MA in Taxation, 2006)
• College of Law, Kyung Hee University (LLB, 1998)

Significant Accomplishments

• Legal Advisor, Seoul Metropolitan Government (2020-2024)
• Legal Advisor (Tax), National Tax Service (2018-2019)
• Member, Customs Audit Committee, Seoul National Customs (2017-2019)
• Customs Auditor, Korea Customs Service (2017)
• Customs Auditor, Customs Audit Committee, Incheon Customs (2015)
• Advising Member, Customs Valuation Division, Korea Customs Service (2014)
• Member, Committee of Rights and Interests of Taxpayers, National Tax Service Gangnam District Office (2013)
• Member, National Tax Examination Committee, National Tax Service Yeoksam District Office (2011)
• Member, Committee of Propriety Before Taxation and Appeals Committee, Seoul Customs (2011)
• Member, Information Disclosure Committee, Seoul Customs (2010)
• Member, Patent Committee of Bonded Area, Seoul Customs (2010)
• Member, Committee of Corporate Selection for Review, Korea Customs Service (2010)
• Of Counsel, Seoul Customs (2010)
• Member, Regulatory Reform Committee, Korea Customs Service (2009)
• Of Counsel, Korea Customs Service (2009)
• D&A LLC (2009-Present)
• Korea Government Legal Service (2008)
• Daeryook International Law Firm (2006)
• Public Service Advocate, Ministry of Justice (2005)
• Public Service Advocate, Seoul High Prosecutors' Office (2005)
• Public Service Advocate, Daegu High Prosecutors' Office (2004)
• Public Service Advocate, Incheon District Prosecutors' Office (2003)
• Judicial Research and Training Institute of the Supreme Court of Korea (2003)

Professional Activities and Experience

• Represented a Korean construction company, P, in relation to a claim for reassessment of tax following the sale of its overseas subsidiary
• Represented a Korean construction company, P, in relation to an objection to several tax-related issues following a tax investigation
• Represented a mobile phone manufacturer, J, in litigation regarding cancellation of imposition order of value-added tax
• Represented a Korean company, H, and its affiliates in response to tax investigation
• Represented the CEO of a Hong Kong company, H, and its Korean subsidiary in response to a tax investigation on income tax, gift tax, corporate tax, etc.
• Represented a Korean company, N, in response to a tax investigation on corporate tax with respect to a real estates transaction by sale-leaseback, and a tax investigation with respect to transfer of shares of a majority shareholder
• Represented a Korean developer, B, in relation to a claim for examination on cancellation of imposition order of acquisition tax regarding development profit and land donation
• Represented a Korean electronics company, S, in relation to a claim for cancellation of rejection order on reassessment of customs regarding application of customs rates for specific use
• Represented company K in response to an origins investigation for imported goods that are subject to conventional duties of the Korea-EU FTA
• Represented company H in response to and in litigation regarding an origins investigation for imported goods that are subject to conventional duties of the Korea-EU FTA
• Represented an automotive company, H, in response to customs investigation in relation to goods granted reduction or exemption of customs duties
• Represented a heavy industries company, H, in objecting to the results of a customs investigation that imposed customs due to issues arising from categorization of product for electricity-generating gas turbines that are subject to conventional duties of the Korea-US FTA
• Represented a global semiconductor manufacturer, E, in response to origins investigation and customs investigation
• Represented a foreign company, H, in litigation for confirmation of invalidity of disposition for imposition of half-dumping customs, and in response to exception from the subjects of imposition of half-dumping customs of the Korea Trade Commisssion

• A Study on the Criminal Punishment Framework for Tax Offenses (2025)
• OECD Model Tax Convention (Co-author) (LAWnB ONJU, 2025)
• A Criminal Review of Evidence From Tax Evasion Investigations (2025)
• A Review of the Procedures for Tax Evasion Investigations (2025)
• Measures to Prevent Tax Avoidance in Multinational Corporations – Focusing on Improving Tax Transparency Through Exchange of Information (2018)