Mr. Jung Gon KIM is a partner at D&A LLC. His practice is primarily focused on Tax Litigation, Administrative Procedure & Litigation, Construction & Real Estate, Tax Litigation, Administrative Procedure & Litigation, Finance & Restructuring, and General Civil Disputes.

Mr. Kim served as a judge for more than 20 years. He was a legal advisor for the Korean National Police Agency in 2007, a member of the Law Interpretation and Deliberation Committee for the National Tax Service in 2011, and the legal advisor for the National Tax Service in 2016.

Bar Admissions

• Certified Public Accountant, Delaware (2005)
• Certified Public Accountant, California (2000)
• Admitted to Bar, Korea (1985)

Education

• Advanced Real Estate Program, Dongguk University (2004)
• Advanced Real Estate Program, Konkuk University Graduate School (2003)
• College of Law, Kyung Hee University (PhD in Tax Law)
• Graduate School of Economics, Sogang University (MA in Financial Economics, 2002)
• College of Law, Seoul National University (LLB, 1982)
• Jeonju High School (1978)

Significant Accomplishments

• D&A LLC (2017-Present)
• Vice President, HANYANG CORPORATION Co., Ltd (2014-Present)
• Kim Jung Gon Law Office (2013)
• Partner Attorney, HMP LAW (2009)
• Partner Attorney, Law Firm Hanseung (2006-2009)
• Presiding Judge, Seoul Administrative Court (2004~2006)
• Presiding Judge, Suwon District Court (2002)
• Judge, Suncheon Branch of Gwangju District Court (1989)
• Judge, Seoul High Court (1997)
• Judge, Seoul District Court (1996)
• Judge, Seoul Southern District Court (1994)
• Judge, Suwon District Court (1991)
• Judge, Gunsan Branch of Jeonju District Court (1989)
• Judge, Jeonju District Court (1986)
• Judicial Research and Training Institute of the Supreme Court of Korea (1985)

Professional Activities and Experience

• Various Issues Concerning the Standard Market Price and the Actual Transaction Value in Capital Gains Tax (Judicial Review)
• A Study on Business Relevance under the Value-Added Tax Act (Tax Law Research)
• Derivative Financial Instrument Systems (Trial Materials)
• Issues Related to the Tax Law of Unincorporated Associations (Judicial Review)
• A Study on Corporation Representation in Litigation Between Corporations and Directors (Judicial Essays)
• Standards for Recognition of Unfair Dumping under the Monopoly Regulation and Fair Trade Act (Justice)
• Standards for Recognition of Deductibles under the Corporate Tax Act (Judicial Review)
• Rights Capacity (BFL) of Special Purpose Corporations (SPC)
• Requirements and Effects of Denial of Calculation of Unfair Acts under the Tax Act (Acts)

• Enforcement of the Fair Trade and Subcontracting Act (Co-author, 2024)