Tax Disputes
Tax audits, appeals, tax crime defense
Tax Disputes
A tax dispute in Korea can combine a large assessment with a criminal investigation for evasion, and the deadlines for objecting are short. Foreign residents also face questions about tax residency, income from abroad and double taxation.
We represent clients in tax audits, in objections and appeals before the Tax Tribunal, in administrative lawsuits against the National Tax Service, and in criminal defense in tax evasion cases.
What we handle
Tax audit representation
Objections and appeals to the Tax Tribunal
Lawsuits against national tax assessments
Tax evasion defense
Capital gains tax on property
Gift and inheritance tax
Customs matters
What foreign nationals should know
Living in Korea for 183 days or more in a year generally makes you a Korean tax resident, taxable on worldwide income. Tax treaties may relieve double taxation.
Selling Korean property as a non-resident has its own withholding and filing rules, and getting them wrong is expensive.
An appeal against an assessment must usually be filed within 90 days of the notice. Do not wait for the next letter.
Gifts from family abroad can be taxable in Korea depending on residency. We advise before the transfer.
Frequently asked questions
Do not submit documents without review. An attorney can attend the audit, control what is provided and negotiate the scope. Early representation matters.
Yes: an objection or a request to the Tax Tribunal within 90 days, then an administrative lawsuit. Payment can sometimes be deferred while the appeal runs.
Yes, when the underpayment involved fraud or concealment. Investigations often start from an audit, so the criminal defense and the tax appeal must be coordinated.
If you are a Korean tax resident, generally yes, with credits or exemptions under the relevant treaty. Foreign residents in their first years in Korea have a partial exemption for some foreign-source income.
This page provides general information about Korean law and is not legal advice. Outcomes depend on the facts of each case. Consultations are paid and are held in English or with an interpreter.