hanmi

Professional work area and work experience

Specializing in accounting auditing, taxation, consulting, and research services in the field of culture and arts

Specialized in budget settlement and financial settlement inspection and consulting for public institutions and local investment institutions

Specialized in tax management of public interest corporations under the Inheritance Tax and Gift Tax Act

Full-time consultant at Arts Management Support Center (international tax field)

Adjunct instructor at the Korea National University of Arts Dance Center and Theater Center

Professional work area and work experience

[Specialized Work Area]

- Consulting work related to compliance risk

- Corporate finance consulting work

- Responsible for corporate value assessment and financial due diligence

[Participating Project]

- Establishment of Audi Volkswagen Korea import certification procedure

- KT Revenue Assurance Diagnosis

- Alcon Korea Compliance Advancement

- Advancement of KTO (Korea Tourism Organization) mid- to long-term financial plan

- JYP Ent. Goodwill Valuation and PA

- KTL (Korea Testing Laboratory) IFRS 16 (lease) diagnosis and introduction

- Watcha accounting team operation support and corporate finance diagnosis

- ZierSoft corporate finance diagnosis

- Financial due diligence and corporate value assessment related to GS overseas investments

- Kakao M financial due diligence and corporate valuation

- KT Cloud financial due diligence and corporate valuation

- Eubiologics goodwill evaluation and impairment evaluation

Professional work area and work experience

[Specialized Work Area]

- Overall tax work

- Tax advisory, tax appeal, tax investigation support, tax diagnosis, authoritative interpretation

- M&A/capital transaction tax, international tax, inheritance/gift, transfer, local tax, etc.

[Participating Project]

- Tax due diligence on GS Energy acquisition

- GS Caltex acquisition financial and tax due diligence

- Financial due diligence on SK One Store acquisition

- Kumho Tire tax audit, tax diagnosis, rectification claim, etc.

- Tax adjustment/tax advisory for JYP ent., QRT, Neo Value, KD, etc.

- Performed many tax audit support tasks (national tax, local tax)

- Rectification claim, tax appeal, tax diagnosis, etc.

Professional work area and work experience

[Specialized Work Area]

- Tax reporting and tax consulting work

- Responding to tax audits and rectification claim

- Tax due diligence and corporate valuation

[Participating Project]

- Mirae Asset Securities, DB Financial Investment tax consulting and reporting agency

- Request for rectification of acquisition tax for GL Ssangdongdo Development Co., Ltd.

- Tax consulting for Hyundai Engineering & Construction Hanyang APT reconstruction union members

- KT Cloud tax due diligence and corporate valuation

- Sejeong Co., Ltd. business transfer consulting and unlisted stock valuation

- KTO (Korea Tourism Organization) accounting inspection service

- Tax verification service for Fruit of Love and Doctors Without Borders public interest corporation

- Consulting on the establishment of Volkswagen Korea’s employee welfare fund

- ROEN Surgical Co., Ltd. unlisted stock evaluation

- LABS Co., Ltd. tax due diligence and unlisted stock evaluation

Professional work area and work experience

[Specialized Work Area]

- Overall tax reporting including corporate tax, international tax, comprehensive income tax, value-added tax, and local tax

- Consulting related to corporate restructuring including mergers, divisions, and business transfers

- Tax risk-related consulting including tax diagnosis and tax due diligence

[Participating Project]

- JYP Ent. and other corporate tax adjustments

- Many tax due diligence including GS Energy, The Swing, Melpas

- Consulting on corporate restructuring and family business succession through mergers, divisions, and business transfers such as QRT

- Many acquisition tax reports including Ulsan Mobile Tech and Asan Smart Valley

- Many stock valuations including VCNC, BayWa R.E Korea, etc.

- Tax advice and tax lectures for VIPs of Samsung Life Insurance

- Tax advisory for GS E&C and its subsidiaries

- E-Land Retail Co., Ltd. Accounting (General)/IR

- Accounting for E-Land World Co., Ltd.

- El Canto Co., Ltd. Accounting (General) and Taxation

Professional work area and work experience

[Specialized Work Area]

- Accounting audit

- Preparation of financial statements and response to audits

- Corporate value assessment and financial due diligence

[Participating Project]

- Electronic industry accounting audit: Electrical and electronics company S, electronic parts manufacturing company Y

- Automobile Parts industry accounting audit: Automobile parts manufacturing company H

- Audit of foreign-invested companies: Company A in the pharmaceutical supply business, Company J in the fire and disaster prevention business, and Company C in the automobile parts manufacturing industry.

- Financial statement preparation and audit response: Software development company S, door hardware supplier company A

- Accounting advice and audit response for companies scheduled to IPO: Digital content production company E

- IFRS conversion and audit response for companies scheduled to IPO: Biological agents manufacturing company E, robot manufacturing company R

- Establishment of internal accounting for companies scheduled for IPO: M company in software development and supply business, S company in medical supplies wholesale business

- Corporate value evaluation: music and audio publishing company S, rental car rental service company T

- Corporate due diligence: Advertising agency company A, medical and pharmaceutical development company N

- Tax advisory: Solar module manufacturing company C

Professional work area and work experience

Business feasibility assessment of financial companies such as Daishin Securities, SPC establishment, tax reporting and management, financial due diligence and corporate evaluation work

Consulting work related to SOC (social overhead capital) such as Daelim Industrial Co., Ltd.

Consulting work related to M&A, IPO, and corporate finance

NPL evaluation work for Citi Bank, etc.

Listed company accounting audit work

Internal audit work including Texas Instruments Korea

Professional work area and work experience

[Specialized Work Area]

- Corporate value assessment and financial due diligence

- M&A and investment attraction advisory

- Corporate restructuring advisory (NPL, workout, rehabilitation)

[Participating Project]

- Financial due diligence on Woori Bank, KDB Capital, Doosan Capital, Doosan Infracore, Ssangyong Materials, Mando Advanced Materials, etc.

- Valuation and business feasibility review of Shinsegae Department Store, Aju IB Investment, LB Investment, GS Caltex, Korea National Oil Corporation, The Swing, etc.

- Attracted investment from Sunjin Precision, Sedong Energy Tank, Sangsin General Food, etc.

- Advised on the sale of NPL by Korea Development Bank and Hana Bank

- Recovery investigation work for Samho Workout, Bogwang Medical Foundation, etc.

- KT Cloud, etc. PA

Professional work area and work experience

Joint Venture Audits (Oil & Gas Upstream non-operator audit)

Accounting audit for listed companies, external audit law, foreign invested companies, overseas subsidiaries, etc.

Financial Due Diligence (FDD)

Internal accounting management system audit and establishment advisory

Valuation of unlisted stocks and complex financial products

Establishment of risk-based anti-money laundering model (RBA AML) and implementation of requirements definition project

Professional work area and work experience

1. Family business succession work through improvement of governance structure

2. M&A purchase, sale and advisory work

3. Corporate tax reporting, tax diagnosis, rectification claim and tax audit response work

4. Accounting audit and internal accounting establishment and advisory work

5. IPO consulting and fund raising work

6. Corporate and various impairment and valuation work

7. Listed company PA work, etc.

(Book) Accounting Audit (co-authored with Professor Chang-Woo Lee of Seoul National University, Gyeongmunsa, 2005)

Accounting Audit Practice (Won Book Publishing, 2004)

Auditing and attestation for AICPA (Won Book Publishing, 2006)

Year-end tax settlement guidelines (Eoullim Book Publishing, 2008)

Professional work area and work experience

[Specialized Work Area]

- Domestic and international mergers and acquisitions (M&A)

- Advisory on IPO listing and investment attraction

- Family business inheritance, gift plan

- Corporate value assessment and financial due diligence

[Participating Project]

- Toss Group acquisition due diligence and evaluation advice (Tada, Swing, domestic and foreign virtual currency exchanges, etc.)

- SK Socar Malaysia investment attraction advisory ($50M)

- Advised on sale of Chinese Didi Chuxing shares ($100M)

- Kakao Mobility acquisition due diligence/valuation ($30M)

- LG Display Vietnam investment advisory ($1.5B)

- Hyundai Motor India investment business feasibility assessment ($1.3B)

- Nexen Tire Czech investment feasibility assessment (€805M)

- Investment advisory for Sungwoo Hitech in Germany

- Kumho Tire Investment Advisory in Georgia, USA ($413M)

- Aluko (former Dongyang Steel) Vietnam investment advisory ($36M)

- Advised on the acquisition of the largest hotel in Saipan, USA ($100M)

- Advisory on acquisition of Volkswagen logistics center in Germany and tax-structuring review

- Attracting foreign investment in Iksan Food Cluster, Jeollabuk-do

Professional work area and work experience

[Specialized Work area]

• Financial advice on real estate investment and development

• Corporate investment advisory - acquisition, sale advisory, financial due diligence and valuation, etc.

• Corporate accounting audit and valuation for financial reporting purposes (goodwill impairment review, PPA, derivatives evaluation, etc.) [Participating Project]

• Perform audit work for domestic and overseas companies such as Samsung C&T and its affiliates, E-Land affiliates, and Daehan Steel

• Doosan Heavy Industries & Construction Management Normalization Project

• POSCO Indonesia Corporation’s loan repayment feasibility review and repayment rescheduling project

• Lotte Versalis Elastomers Valuation and Management Normalization Project

• GS Energy - Advised on the acquisition of MiraeN Incheon Energy

• GS Energy - Hanwha Solutions JV business feasibility review

• GS Caltex - Domestic and foreign investment advice on eco-friendly materials

• Advised on acquisition of Grand Hyatt Hotel in Seoul

• Toss and Tada acquisition due diligence and evaluation

• Performed various evaluation tasks such as goodwill impairment evaluation for financial reporting purposes for JYP Entertainment, Tony Moly, Hands Corporation, etc., derivative product evaluation such as RCPS and BW, and PPA.

Professional work area and work experience

[Specialized Work Area]

- Corporate strategy establishment and management consulting work

- Risk management, fraud detection, internal accounting management system work

- Mergers and acquisitions and restructuring work, corporate investment attraction

- Management consulting related to virtual assets (due diligence and risk management, etc.)

- Public institution management consulting and subsidy settlement work

[Participating Project]

- Kakao Mobility financial due diligence and GS Group investment advisory

- GS Point valuation and transfer work

- Advice on fraud detection and internal control for OO public institutions, OO Medical Center, OO Venture Capital, etc.

- OO corporate restructuring and management normalization consulting

- Korea Tourism Organization mid- to long-term financial plan, FRM consulting, business strategy and investment attraction

- Start-up establishment, financial and investment advisory (Fit Funds, Dtus, Watcha, etc.)

- Mobis-JAR, etc. mergers and acquisitions and management consulting

- Establishment of internal accounting management system and design operation evaluation (Ubiologics, Park System, QRT, Orbitech, Gigalane, Corbit, etc.)

- Korbit, KDAC (Korea Digital Asset Trust) virtual asset due diligence and response to special financial services laws

- Management consulting for foreign pharmaceutical companies such as Janssen Korea and ALCON

- Consulting for the first introduction of XBRL in Korea (KOSDAQ, Financial Supervisory Service, National Tax Service, etc.)

Professional work area and work experience

Inheritance tax reporting and tax audit response in many cases including Koreana Hotel Family business succession consulting service using

Aseatech gift tax special provisions and family business inheritance deduction, etc.

Sejeong Global reverse absorption merger tax review service and tax advisory

Tax advice on liquidation of Yaeum Market, Ulsan Co., Ltd.

Private business tax reduction corporation conversion service and tax advice

Stock valuation service under the Commercial Tax Act for many unlisted corporations such as SK One Store

Tax confirmation services and tax advice for public interest corporations such as the Community Chest of Korea and Doctors Without Borders

Performing rectification claims and tax appeals, including property tax, for industrial complex developers

M&A tax due diligence

Hi Investment & Securities VIP customer transfer, gift, and inheritance tax saving consulting

Hi Investment & Securities Financial Tax Internal Training Instructor

Financial Income Comprehensive Taxation Income Tax Savings Consulting

Cape Investment & Securities tax audit response

Participated in writing the 2021 Financial Investment Savings Guide published by the Financial Investment Association

Professional work area and work experience

[Specialized Work Area]

- Corporate M&A acquisition and sale advisory

- Responsible for corporate value assessment and financial due diligence

[Participating Project]

- Screening of SK Lubricants equity investment

- Innocean acquisition financial investment review

- Acquisition of shares of WillB S&T management rights (Buy-out Project Fund)

- Acquisition of K Bank minority stake (Buy-out Project Fund)

- Sale of management stake in Aju Capital (currently Woori Financial Capital) (Buy-out Project Fund)

- Sale of management rights stake in K-REITs Investment Management (Buy-out Project Fund)

- Hi Investment & Securities valuation and acquisition advisory

- Hi Asset Management valuation and acquisition advisory

- Junjin Heavy Industries valuation and financial due diligence

- GS E&R / GS EPS valuation and financial advice

Profile

(Former) Anjin Accounting Corporation Audit Division and Tax Advisory Division

(Current) Hanmi Accounting Corporation Division 4

3. Professional work area and work experience

[Specialized Work Area]

Audit & Assurance Accounting and tax advisory

[Participating Project]

Accounting audit for IT service SI, developer, defense business, display and automobile parts, etc. manufacturing Accounting advisory for companies scheduled to be listed

Tax advice on corporate taxes and international transactions

전문 업무 영역

[전문 업무 영역]

- 글로벌 단위 프로젝트 및 재무 자문

- M&A 재무실사 및 기업가치 평가

[참여 프로젝트]

- GS ESG M&A 재무실사 및 기업가치 평가

- GS 해외투자 관련 재무실사 및 기업가치 평가

- 하이에어 M&A 재무실사 및 기업가치 평가

- Oxygen 한국지사 월별 재무 자문

- Sixty Eight 한국지사 월별 재무 자문

- JYP Ent. 해외지사 영업권 평가

- CanadianSolar 한국지사 자본출자 자문

- Korbit 가상화폐거래소 분기별 실사

- EDGC 내부회계 구축 자문

- 기가레인 분기별 PA