Mr. Sang Jo YEO is an honorary managing partner at D&A LLC. His practice is primarily focused on General Civil Disputes, Criminal Defense Litigation, Corporate, Mergers & Acquisitions, and Commercial.

Bar Admissions

• Admitted to Bar, Korea (1982)

Education

• College of Law, Seoul National University (LLB, 1974)
• Kyunggi High School (1970)

Significant Accomplishments

• Non-Standing Director, Korea Housing & Urban Guarantee Corporation (2006-2008)
• Non-Executive Director, Korea Housing & Urban Guarantee Corporation (2000-2004)
• Joint Managing Partner, D&A LLC (2000-Present)
• Chief Judge, Yeoju Branch of Suwon Family Court (1999)
• Presiding Judge, Cheongju District Court (1998)
• Judge, Seoul District Court (1996)
• Dispatched, Constitutional Court of Korea (1995)
• Judge, Seoul High Court (1993)
• Judge, Seoul Civil District Court (1991)
• Judge, Northern Branch of Seoul District Court (1989)
• Judge, Incheon District Court (1986)
• Judge, Busan District Court (1982)
• Judicial Research and Training Institute of the Supreme Court of Korea (1982)

Professional Activities and Experience

• Successfully represented a client in a civil lawsuit related to the sale of a clan-owned real estate valued at KRW 8 billion and secured an acquittal in a related criminal fraud case against the client
• Successfully secured ownership for a client clan in a multi-party dispute over the same real estate
• Successfully represented the defendant in an appeal involving additional construction costs, resulting in a mediation that reduced the first-instance judgment amount by one-fifth
• Successfully represented the plaintiff in an appeal involving additional construction costs, resulting in a mediation that doubled the first-instance ruling in favor of the plaintiff (Argued the invalidity of unfair contractual clauses under the Framework Act on the Construction Industry from the appeal stage, which was acknowledged by the court)
• Successfully reached an agreement at mediation in favor of the client in a case involving the demolition of a hotel building and the claim for the purchase of the surface structures, valued at KRW 20 billion
• Successfully represented clients in multiple management control disputes involving corporations and agricultural cooperatives
• Successfully obtained preliminary injunctions for suspending the performance of duties or prohibiting the exercise of voting rights in cases involving a number of associations, corporations, and building management committees
• Secured a favorable appellate court judgment in a wage claim case for a university faculty member, overturning a lower court loss handled by another firm
• Successfully obtained a favorable ruling for the client in a petition for reconsideration regarding the dismissal of a university faculty member
• Secured the sole favorable judgment in a high-stakes dispute over changes to employment rules at C University, where multiple law firms had failed
• Successfully led an environmental class action lawsuit involving approximately 10,000 individuals affected by the red tap water contamination incident
• Represented clients, including Korea Railroad Corporation (KORAIL), in collective wage litigation, achieving favorable settlements
• Successfully obtained a favorable judgment on several key issues in a physician’s claim for damages, including the recognition of a retirement age of 70
• Successfully resolved multiple Labor Office complaints related to wages and interim settlement refunds within hospitals
• Successfully defended multiple healthcare-related cases, securing non-indictment outcomes in investigations into illegal “corporate-run” hospitals
• Secured judgments significantly exceeding court-appointed expert assessments in multiple construction defect cases
• Advised on and handled numerous litigation matters involving construction and real estate, corporate, and general civil disputes
• Represented clients in investigations and criminal trials involving various property crime and bid-rigging matters
• Secured favorable judgments in multiple disputes involving the invalidation of shareholder resolutions

• Scope of Discount Recognition for Services Supplied via Online Platforms (2026)
• Requirements for Recognizing Case Value of Similar Assets as Market Value of the Asset (2025)
• Binding Effect of Re-investigation Decisions by the Tax Tribunal on Market Value (2025)
• Review of 2024 Case Law on Consumption and Property Taxes (2025)
• Requirements and Criteria for Automatic Nullification of Tax Assessments (2024)
• Meaning of ‘Gift Tax on Excess Dividends’ Under Article 41-2(3) of the Former Inheritance and Gift Tax Act (2024)
• A Study on the Relationship Between Tax Treaties and Domestic Tax Law (2024)
• Applicability of Nominee Trust Gift Presumption When the Nominee Trusts Applies When the Nominee Changes and Previous Registration Is Misused (2023)
• Criteria for Substantive Taxation under Article 14(2) of the Framework Act on National Taxes (2023)
• Calculation Method for Deducting ‘Corporate Tax for the Fiscal Year’ in Supplementary Valuation of Unlisted Stocks (2023)
• Criteria and Burden of Proof for Compensation for Damages as a Taxable Item: Supreme Court Decision 2017Du48482, Rendered April 23, 2019 (2019)
• A Study on the Tax Liability and Tax Evasion Issues in Online Gambling Site Profits (2019)
• A Study on the Utilization and Scope of the Special Statute of Limitations (Co-author, 2019)
• The Scope of Taxation on Compensation for Damages - Proper Interpretation Based on the Nature of Income and Consumption Taxes (2018)
• Eligibility Requirements for Tax-Free Spin-offs under Tax Law - Focusing on Supreme Court Decision 2016Du40986, Rendered June 28, 2018 (2018)
• A Study on the Permissible Scope and Reorganization Measures of Earnmarked Taxes from the Perspective of the Tax Law System (2017)
• Taxation Issues Regarding Indirect Gifting Through Specific Corporations: Focusing on Constitutionality and Solutions (2017)