Ok Hyun Ma

Ok Hyun Ma is a tax law expert with seventeen years of experience serving as a judge in various courts, including the Gwangju District Court (as Senior Judge at the tax division), the Supreme Court (as a Research Judge), the Seoul High Court, the Seoul Northern District Court, the Seoul Administrative Court, the Suwon District Court, and the Gwangju District Court. Mr. Ma's practice at Lee & Ko is primarily focused on tax litigation, securities litigation, tax consulting and civil litigation involving accounting and tax issues.

• Case seeking cancellation of the denial of a corporate income tax refund claim (royalty income) for M Card
  Corporate income tax (withholding tax) case involving G Bank
• Successful litigation challenging the imposition of acquisition tax on redevelopment infrastructure facilities acquired from the government by a reconstruction association/partnership
• Successful judgment in litigation seeking cancellation of deemed acquisition tax imposed on a holding company that became a controlling shareholder
• Case involving cancellation of comprehensive real estate holding tax and acquisition tax imposed on H Corporation in connection with the sale of rental apartments

Corporate tax matters

• Corporate taxes

Dispute resolution

• Audit defence
• Audit support
• Dispute resolution
• Litigation

Indirect tax

• Customs

Tax advisory

• International tax advisory
• Tax consulting

• Accounting

• Training Session -University of Denver
  2008
• LL.B - Yonsei University
  1992

• Vice Chairman of Tax Law Association - 2017

• Admitted to bar, Korea - 1999