South Korea

LS Yongsan Tower

191 Hangangro 2ga, Yongsanku

Seoul 140-702

Korea

Tel: +82 2 3781 2594

Fax: +82 2 790 1907

Email: henryan@samil.com, henry.an@kr.pwc.com

Website: pwc.com/taxcontroversy

Henry An is a partner at Samil PricewaterhouseCoopers and serves as inbound leader with firm-wide oversight responsibility for foreign-invested companies.

Henry has nearly 20 years of experience providing advice on complex business and tax issues.

As a transfer pricing specialist, Henry has prepared analyses for the purposes of compliance, dispute resolution, planning, business restructuring, and advance pricing agreements.

He has analysed a full spectrum of inter-company transactions and has advised clients across a wide range of industries. He has been selected for inclusion in Legal Media Group's Guide to the World's Leading Tax Advisers and Guide to the World's Leading Transfer Pricing Advisers every year since 2004. In 2011 and 2013, he was selected for inclusion in the Legal Media Group's Best of the Best among transfer pricing advisers worldwide.

Henry is a frequent speaker at seminars and has written numerous articles for publications such as Bloomberg BNA Transfer Pricing International Journal, International Tax Review, and Asia Today International, mainly focusing on transfer pricing issues in Korea.

Henry has served as an external adviser to Korea's National Tax Service, Korea Customs Service, Ministry of Strategy and Finance, Office of the Prime Minister and President's Transition Committee. He is also Treasurer and Co-Chair of the Taxation Committee of the American Chamber of Commerce in Korea.

Henry received a bachelor of economics degree from the Wharton School of Business at the University of Pennsylvania and a masters in business administration from the Kellogg School of Management at Northwestern University.

4Fl, One IFC

23, Yoido-dong, Youngdeungpo-gu

Seoul

Korea

Tel: +82 2 6676 1099

Email: jaejang@deloitte.com

Website: www.deloitte.com

Jaehyung Jang is the Deloitte Anjin (Deloitte Korea) tax controversy leader.

Before joining Deloitte Korea, Jaehyung served as the director of the Corporate Taxation Division of the tax department of Korea's Ministry of Strategy and Finance (MOSF). Other previous positions include director of the International Economic Division (2006-2007), director, EITC Policy Office, Tax Relief Division (2007-2008), a position working with the president of the Economic Policy Division Office (2009-2010), and director, International Tax Division.

Jaehyung performed roles of increasing responsibility in the establishment of policy, the amendment of tax law and international, corporate, VAT and financial income tax dispute resolution. He has also participated in negotiations of international tax treaties and free trade agreements with many countries including India, Canada, the US and countries in Southeast Asia, in the areas of customs and services.

Jaehyung received his undergraduate degree in economics from the Seoul National University in 1992 and his master's degree in accountancy from Binghamton University in 2001.

5Fl, One IFC

23, Yoido-dong, Youngdeungpo-gu

Seoul

Korea

Tel: +82 2 6676 2410

Email: taehyungkim@deloitte.com

Website: www.deloitte.com

Tae-Hyung Kim is a senior partner and the national leader of the transfer pricing group at Deloitte Anjin (Deloitte Korea). For more than 17 years, Tae-Hyung has represented and advised multinational corporations in various industries on their global transfer pricing and supply chain management strategies. In so doing, he has handled complex transfer pricing disputes and negotiations with both Korean and foreign tax authorities.

Before specialising in transfer pricing, Tae-Hyung was a research fellow for the Korea Institute for International Economic Policy (KIEP). During his tenure at the KIEP, he advised the Ministry of Finance and Economy, the Ministry of Commerce, Industry, and Energy and the Ministry of Foreign Affairs in the area of international trade and investment policies.

Tae-Hyung has had articles published in IBFD's International Transfer Pricing Journal, Bloomberg BNA's International Transfer Pricing Forum, BNA Tax Management Transfer Pricing Reports, and Euromoney's Transfer Pricing Review. His economics publications also appear in the Canadian Journal of Economics and Review of International Economics. Recently, Euromoney selected Tae-Hyung as one of the world's leading transfer pricing advisers.

Tae-Hyung earned a BA in economics from Korea University and a PhD in economics from the University of Washington (Seattle), and completed the advanced management programme at the Harvard Business School and the advanced management programme at Seoul National University.

4Fl, One IFC,

23, Yoido-dong

Youngdeungpo-gu, Seoul

South Korea

Tel: +82 2 6676 2450

Email: nampark@deloitte.com

Nam Hyuk Park is a principal of Deloitte Korea. He has more than 20 years of tax-related experience in public offices including the National Tax Service, National Tax Tribunal, and Tax Systems Office in the Ministry of Strategy and Finance. His specialist experience spans working in tax appeals with the Seoul High Court of Justice and the National Tax Tribunal.

Park has represented clients in the following matters: tax appeals with Hana Bank, NACF, Tongyang Securities, KTCU, Doosan Heavy Industries, Shinhan Bank and Stats Chip Pac Korea. Tax audit defences for Hyundai Motors, Hana Bank, Shinhan Bank (issue- Yen swap), Taekwang Industry, Korea Exim Bank and GM Daewoo Motors. Tax consulting for Lotte Ham, Shinhan Card, Woori Securities, OCI, Hyundai Construction, Mirae Asset Securities and Kolon Industries.

Park is a graduate of Sungkyunkwan University and the University of Colorado, Denver. He passed the Civil Administration Examination in 1985.