Former Seoul National Tax Service Chief Kim Myung-jun Publishes 'International Taxation Theory'..."International Taxation to Become the Blue Ocean of Future Tax Administration"

[Asia Economy Reporter Park Ji-hwan] Kim Myung-jun, a senior advisor at Gaon Law Firm who retired from public office last September after serving as the head of the Seoul Regional Tax Office, held a publication commemorative event for his book "International Taxation Theory" on the 10th at the Gaon Law Firm office in Yeoksam-dong, Gangnam-gu, Seoul.

The event was attended by former National Tax Service Commissioner Han Seung-hee, former Deputy Commissioner Park Yoon-jun, Professor Lee Jun-bong of Sungkyunkwan University Law School, Professor Kim Seok-hwan of Kangwon National University Law School, and Kim Hong-guk, chairman of Harim Group, among others.

The newly published "International Taxation Theory" comprehensively covers topics such as international tax-related precedents, issues, and offshore tax evasion prevention. This is the second time a high-ranking official from the National Tax Service has published a specialized book in the field of international taxation, following Lee Yong-seop, former National Tax Service Commissioner during the Roh Moo-hyun administration and current mayor of Gwangju.

Former Commissioner Kim said, "I am glad to have kept the promise I made to myself when I first entered public service," adding, "I have been researching and organizing the content during weekends for over five years, and after retiring from public office, I focused on writing intensively, completing and publishing it within six months."

He further stated, "As an OECD member country, it is now time for South Korea to compete confidently with advanced countries in the field of international taxation and to play a leading role. Domestic research on international taxation should be further activated, and capabilities in policy and tax audit responses must be strengthened."

In the 21st century, international transactions have increased dramatically due to the rise in human and material exchanges between countries, the expansion of financial market liberalization, rapid development of IT technology, and the spread of the digital economy. The structures and legal relationships related to international transactions have become more complex and diverse, leading to a significant increase in cases of tax avoidance using international transactions.

Former Commissioner Kim noted, "Despite the serious level of tax avoidance using international transactions, domestic research and responses remain significantly insufficient," and predicted, "The field of international taxation will become a blue ocean in future tax administration, meaning there are many new challenges that require deeper research and responses."

Kim previously served as director of the International Transaction Investigation Bureau at the Seoul Regional Tax Office and as head of the Seoul Regional Tax Office, leading investigations into multinational corporations. He is considered one of the few experts in the field of international investigation in Korea who combines practical experience with theoretical knowledge. From 2007 to 2010, he worked as a tax attach? at the OECD, an international organization that establishes international tax norms, gaining a global perspective.

This "International Taxation Theory" systematically organizes essential knowledge and cases related to international taxation that taxpayers must know when designing international transactions, responding to international transaction tax audits, or when tax authorities respond to tax avoidance using international transactions. It is composed of five parts: △ General Theory of International Taxation △ Tax Treaty Theory △ Domestic Source Income Theory △ Transfer Pricing Taxation Theory △ International Tax Avoidance Prevention Theory.

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