Mr. Jae Young PARK is one of the firm’s leading experts in the field of tax law at D&A LLC. His practice is primarily focused on National Tax & Local Taxation, Tax Litigation, Representation in Tax Investigations, and Administrative Procedure & Litigation.

■ Extensive Insight Built on a Decade of Hands-On Experience at the National Tax Service Since his official appointment to the National Tax Service in 2012 as a Grade-5 officer through a special recruitment program for experienced professionals, Mr. Park held key positions within the agency for over a decade until his retirement in 2023. Rather than limiting himself to short-term external consulting or an observer’s role, he built unwavering expertise through years of direct involvement in tax administration and policy as a career public official.

Having served in a wide range of key roles, including Senior Team Leader for Inheritance and Gift Tax Litigation at Investigation Bureau 3 and the Litigation Bureau of the NTS Seoul Regional Tax Office, the Tax Collection and Legal Affairs Bureau of the National Tax Service, Taxpayer Advocacy Bureau of the Seocho District Tax Office, and the Tax Collection and Legal Affairs Bureau of the Jungbu Regional Tax Office, he acquired an in-depth understanding of the internal mechanisms and decision-making logic of tax authorities, earning a reputation as a true insider and expert on the National Tax Service.

■ Leading Authority on Inheritance and Gift Tax Investigations and Assessments In particular, during his four-year tenure at Investigation Bureau 3 of the Seoul Regional Tax Office, the division responsible for inheritance and gift tax investigations involving high-net-worth individuals, Mr. Park led the development of core taxation theories and investigative strategies. He played a pivotal role in identifying increasingly sophisticated tax evasion schemes and developing corresponding enforcement logic. He also personally drafted internal investigation manuals for the National Tax Service and helped disseminate advanced investigative techniques throughout the organization.

It is no exaggeration to say that many of the major tax issues currently attracting attention among high-net-worth individuals have undergone Mr. Park’s thorough review and analysis.

〇 Real Estate and Valuation Issues: Appraisal of small commercial buildings; gift tax arising from increases in property value after acquisition 〇 Stock and Capital Transaction Issues: Gift tax arising from stock conversions involving convertible bonds (CBs); gift tax arising from transactions involving specified corporations, mergers, and IPOs; deemed dividends involving spousal shareholding arrangements 〇 Core Inheritance and Gift Tax Issues: Family business succession deductions and spousal inheritance deductions; deemed gifts arising from nominee arrangements; loans between related parties and disallowance of unfair transactions

■ Widely Recognized Tax Expert by Both Tax Authorities and Industry Mr. Park serves as an adjunct professor at the National Tax Service, delivering over 100 hours of lectures annually on tax practice to tax officials and external organizations. He has earned deep trust within the National Tax Service through his clear analytical approach and practical, action-oriented solutions.

In addition, having served for seven years as a member of the Seoul Regional Tax Office’s Advisory Committee on Taxable Fact Determinations, which deliberates on key issues arising during tax investigations and makes final decisions regarding tax assessments, he possesses unique insight encompassing both the perspective of tax authorities and the position of taxpayers.