1. Overview
Han Sang-ryul (한상률Han Sang-ryulKorean; born November 25, 1953) is a prominent South Korean public servant and politician who served as the 17th Commissioner of the National Tax Service (NTS) from November 2007 to January 2009. His career, while marked by significant promotions within the NTS, became notable for several high-profile controversies, particularly allegations of politically motivated tax audits and bribery. These incidents raised serious questions regarding the integrity of state institutions and their potential influence on political processes, particularly during the Roh Moo-hyun administration. His involvement in the tax investigation of Taegwang Industries and the subsequent "Park Yeon-cha Gate" scandal, alongside accusations of bribery related to "painting lobby" and "golf meetings," cast a long shadow over his public service, leading to legal proceedings and a period of residence abroad.
2. Early Life and Education
Han Sang-ryul was born on November 25, 1953, in Seosan, South Chungcheong Province, which is now part of Taean County. His early education took place in his home region, attending Songam Elementary School, Taean Middle School, and Taean High School. For his higher education, he enrolled at Seoul National University, where he earned a Bachelor of Arts degree in Agricultural Education. He further pursued his studies at the same university, completing a Master of Arts degree in Public Administration from its Graduate School of Public Administration.
3. Career
Han Sang-ryul's career is marked by a long tenure in public service, primarily within the National Tax Service, culminating in his leadership of the agency. Following his departure from the NTS, he also engaged in other public and political activities.
3.1. Public Service Career
Han Sang-ryul began his distinguished public service career upon passing the 21st Administrative Examination. His early roles within the National Tax Service included serving as the Commissioner's Secretary. He then gained experience in various tax administration capacities, such as the Chief of the Samsung Tax Office in Seoul and the Chief of the Property Tax 2nd Division at the National Tax Service headquarters. He also held positions as the Chief of the Income Tax Division within the NTS Individual Tax Bureau and the International Investigation Officer in the NTS International Tax Management Office.
His career advanced to senior investigative roles, where he served as the Chief of Investigation Bureau 2 at the Joongbu Regional Tax Office and later as the Chief of Investigation Bureau 4 at the Seoul Regional Tax Office. He subsequently became the Chief of the Investigation Bureau at the National Tax Service, a critical position overseeing tax investigations nationwide. His leadership continued to rise as he was appointed Chief of the Seoul Regional Tax Office in March 2006. In July 2006, he was promoted to Deputy Commissioner of the National Tax Service. Finally, from November 2007 to January 2009, Han Sang-ryul served as the 17th Commissioner of the National Tax Service, the highest position in the agency.
3.2. Other Activities
Beyond his official government duties, Han Sang-ryul has been involved in community and social initiatives. He held the position of President of the Taean County Hometown Association in Seoul, connecting with individuals from his hometown residing in the capital. He also served as the Chairman of the Taean Flower Festival Promotion Committee, contributing to local cultural and tourism development efforts in his native region.
4. Controversies and Incidents
Han Sang-ryul's public career was significantly impacted by several major controversies and incidents, particularly during and immediately after his tenure as Commissioner of the National Tax Service. These events led to intense public scrutiny, legal investigations, and widespread debate regarding political influence over tax administration and allegations of corruption.
4.1. Tax Audit-Related Controversies
During his term as the Commissioner of the National Tax Service, Han Sang-ryul became embroiled in significant controversy surrounding the tax investigation into Taegwang Industries, a company founded by Park Yeon-cha, a long-time supporter and patron of former President Roh Moo-hyun. Following the audit, it was alleged that Han Sang-ryul reported details of financial transactions between former President Roh Moo-hyun's family members to the Blue House (Cheong Wa Dae), the presidential office. Subsequently, he was accused of reporting these details to the prosecution, leading to suspicions that he orchestrated the "Park Yeon-cha Gate" scandal, which ultimately led to the prosecution of numerous figures associated with the Roh Moo-hyun administration, including Roh Moo-hyun himself.
Critics from the center-left argued that the tax audit was a politically motivated "target audit" specifically designed to pressure former President Roh Moo-hyun. This claim was supported by An Won-gu, a former director at the National Tax Service, who publicly stated that Han Sang-ryul held exclusive meetings with the President twice a week to report on the Taegwang Industries tax investigation. This assertion fueled suspicions that the investigation was part of a broader political maneuver aimed at the former president, and some even claimed it laid the groundwork for Roh Moo-hyun's tragic death. Despite these serious allegations and public outcry for a thorough investigation, the Supreme Prosecutors' Office of the Republic of Korea conducted only a perfunctory written inquiry into Han Sang-ryul's alleged involvement and publicly stated that they had no plans for a formal investigation, even upon his return to South Korea from abroad. This decision was met with further criticism, with many believing it indicated a selective application of justice by the "living power" (the incumbent administration).
4.2. Bribery Allegations and Legal Proceedings
Han Sang-ryul faced accusations of bribery, specifically involving an alleged "painting lobby" and "inappropriate golf meetings," which ultimately led to his resignation as NTS Commissioner. It was further revealed that during his time as Deputy Commissioner of the National Tax Service, he allegedly provided bribes to his superior at the time, former NTS Commissioner Jeon Gun-pyo.
Following these allegations, Han Sang-ryul departed South Korea for the United States, where he stayed as a visiting researcher in the Department of Public Administration and Policy at State University of New York at Albany. This departure, occurring amidst a major corruption investigation, further intensified public suspicion. The prosecution was criticized for not issuing a travel ban on key figures related to the "painting lobby" and "target tax audit" controversies, leading to further suspicions that the investigation was aimed more at the former president than at addressing the alleged corruption within the tax service.
Han Sang-ryul returned to South Korea after two years in 2011 and was subsequently indicted on charges of offering a painting as a bribe. However, in court, he was acquitted of the painting bribery charge. The court ruled that there was insufficient evidence to prove that he had recognized the circumstances under which the painting was delivered, leading to his acquittal on that specific charge.
4.3. Internal Criticism and Disciplinary Disputes
During his tenure as Commissioner, Han Sang-ryul was also the subject of internal dissent within the National Tax Service. Kim Dong-il, a Grade 6 official at the Naju Tax Office, posted a critical message about Han Sang-ryul on the internal bulletin board of the National Tax Service. In response, Kim Dong-il was dismissed from his position. However, Kim Dong-il challenged this disciplinary action through an administrative lawsuit and won, leading to the reversal of his dismissal and his reinstatement to his post at the Naju Tax Office the following month. This incident highlighted issues of free speech and internal criticism within public institutions, with the court's decision affirming the employee's right against arbitrary disciplinary action.
5. Later Life and Political Activities
After his resignation from the National Tax Service, Han Sang-ryul made attempts to enter the political arena. He ran as an independent candidate in the 20th South Korean legislative election for the constituency of Seosan-Taean in South Chungcheong Province.
| Year | Election Type | Position | Constituency | Party | Votes | % | Rank | Outcome |
|---|---|---|---|---|---|---|---|---|
| 2016 | General Election | Member of the National Assembly | Seosan-Taean, South Chungcheong Province | Independent | 24,939 | 23.65 | 3rd | Defeated |
His bid for a seat in the National Assembly was unsuccessful, as he finished in third place in the constituency.
6. Awards and Honors
Throughout his career, Han Sang-ryul received several awards and honors recognizing his public service and contributions. These include:
- Red Stripes Order of Service Merit**: A significant national honor bestowed upon public officials for their distinguished service to the country.
- 3rd Korea-EU Cooperation Award for Globalization**: An award recognizing contributions to international cooperation and globalization efforts, specifically in the context of relations between South Korea and the European Union.