Tax Law
The tax practice at Haemaru is dedicated to solving complex transactional and financial problems for a diverse group of clients, including major multinational corporations, small and medium size enterprises, and individuals. While the practice encompasses a broad range of matters, our principal focus is on resolving tax disputes in court or administrative proceedings.

Our tax lawyers are well respected in the Korean legal community and are experts at the negotiation of documents and the resolution of disputes.
Demurrers and Appeals
Haemaru provides extensive legal advice at the pre-litigation administrative appeals stage, including filing demurrer (objection) to levy measures, appeals to the National Tax Examination Committee, and appeals to the Tax Tribunal. Haemaru can provide assistance before matters go to litigation, and actively assists the client by not only making filings but providing legal opinion letters
Tax Litigation
In tax law practice, criminal proceedings for tax evasion or tax fraud may run concurrent to administrative or civil proceedings. When it comes to tax crimes, such as violations of the Punishment of Tax Offenses Act, Haemaru provides quality legal services at all stages from pre-investigation to the criminal trial. Specific examples include legal consultation on whether the client’s actions constitute a crime, submission of opinion letters at the investigation stage, attending interviews at the investigation agency, and defense at court.
Tax Evasion/Tax Fraud
Working from years of experience in various tax litigation cases, including representing the National Tax Service in court proceedings, Haemaru specializes in providing tax litigation procedures that require revocation or invalidation of various tax levies. These include asserting procedural defects in tax levies, contesting whether the principle of substantive taxation was violated, arguing gift presumption and whether there was an intent to evade taxation, and whether the client is subject to income (or corporate) tax or value-added tax. On all these issues Haemaru strives to obtain the best outcome for clients.
Representative matters:
  • Litigation to restitute value-added tax included in the cost of moving an electric pole due to the municipal government’s public project (2017)
  • General Counsel (Tax Law) for the City of Goyang in collecting unpaid local tax from a bankrupt corporation (2017)
  • Litigation to revoke a measure to levy composite income tax on a sale of real estate (2014)
  • Litigation to revoke a measure to levy gift tax in accordance with the presumed gift provision in case of title trust (2012)
  • A not guilty verdict in a violation of the Punishment of Tax Offenses Act case relating to the issuance of a false tax invoice (2017)