Tax Audit Support & Pre-audit Diagnosis

For regular and special tax audits by the National Tax Service and regional tax offices,
we respond systematically from pre-audit preparation through to conclusion.

01

Overview

Tax audits represent the most direct and far-reaching form of tax authority intervention against a business. The response strategy varies depending on the type of audit — regular, non-regular (special), or tax offense investigation — and the adequacy of explanations provided during the audit can determine additional assessments running into the billions of won.

PYEONG AN's tax audit response team is led by specialists who have served in the NTS Investigation Bureau and the Seoul Regional Tax Office Investigation Bureau. We manage the entire audit process — anticipating issues from the auditor's perspective, organizing records during the preparation phase, drafting explanatory materials during the audit period, and filing pre-assessment propriety reviews in response to preliminary assessment notices.

Drawing on accumulated experience in demanding audits — including comprehensive audits of large corporations and multinationals, offshore tax evasion investigations, and source-of-funds investigations — we achieve tangible results in issue negotiations with the tax authority.

02

Key Practice Areas

  • Pre-audit preparation and response for regular tax audits
  • Emergency response to special (non-regular) tax audits
  • Drafting explanatory materials and issue negotiation during audit
  • Pre-assessment propriety review petitions in response to preliminary assessment notices
  • Review of audit result notices and response strategy formulation
  • Response to offshore tax evasion investigations
  • Source-of-funds investigation response
03

Key Members

04

Awards & Recognition

Legal 500 Asia Pacific 2026 Top-Tier Firm in 16 Practice Areas
Chambers Asia-Pacific 2026 Band 1 in Key Practice Areas
IFLR1000 2026 Tier 1 in M&A, Restructuring and Finance
Korean Bar Association Commendation for Excellence in Legal Services
05

Recent News