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"Market leader across a comprehensive range of tax issues, including transfer pricing, tax audits,
advance pricing agreements, tax planning and exemptions."
– Chambers Asia-Pacific 2019


With approximately 150 professionals, our Tax Practice is by far the largest and the most experienced of its kind in Korea.  As the largest law firm in Korea, Kim & Chang has been recognized as a Top Tier Tax Practice in Korea by Chambers Asia-Pacific, The Legal 500 Asia Pacific, Asialaw Profiles, World Tax, Asia Tax Awards and ALB Korea Law Awards.  Our Practice includes many of Korea’s best-known tax professionals, recognized as foremost practitioners in their particular tax fields.  The Tax Practice includes professionals with diverse training, skills and experiences, such as tax lawyers/attorneys, certified public accountants and certified tax accountants, former judges and high-ranking officials from the National Tax Service and the Ministry of Economy and Finance, and also a number of foreign legal consultants specializing in international tax, transfer pricing and business transactions.

Governments around the world, including the Republic of Korea, continuously enact new legislation and implement new enforcement policies with the goal of collecting more tax revenues.  These circumstances create significant challenges for business taxpayers, such as multinational corporations, private equity funds and partnerships, and also for individual taxpayers, particularly high-net-worth individuals, their heirs and estates.  Integrating Korean-specific considerations into the global tax framework, as well as addressing tax challenges within Korea itself, require top-tier tax professionals who have broad practical experience and an understanding of global tax trends and enforcement policies.

We approach each tax matter with the full power of one integrated firm.  This approach ensures that every client has access to the most experienced tax professionals in the firm and in Korea.  We ensure that our Tax Practice coordinates closely, as necessary, with lawyers from our many other legal practices to ensure premier multi-disciplinary legal advice.  Established in 1973, our firm has been the trusted legal/tax advisor to most of the largest and most successful multinational companies in the world.  

Key Practices

Key Servicesshow

Given the size and strength of our Tax Practice, we have acquired extensive experience in all industries and working in every tax discipline, including specifically:

  • Transaction tax matters such as, tax-free and taxable acquisitions and dispositions, cross-border corporate reorganizations and restructurings, and other business combinations, structures and transactions
  • International tax planning, analysis and implementation of business restructuring, including international mergers and acquisitions, anti-deferral regimes, foreign tax credits, transfer pricing, permanent establishments, tax treaties and OECD standards
  • Obtaining administrative tax rulings, and government interactions related to legislative and regulatory activities
  • All types of entities, including partnerships, limited liability companies, joint ventures, special purpose vehicles and trusts
  • Domestic and cross-border private equity funds and hedge funds
  • Corporate finance, recapitalizations, leasing, insurance, funding and other financial transactions
  • High-net-worth and individual private client tax matters, such as the individual income tax, estate planning, estate tax and gift tax 
  • Tax consulting related to VAT, individual consumption tax, liquor tax, real estate tax, acquisition tax and other related taxes
  • Tax controversy and dispute resolution in all Korean forums, including managing tax audits, advocacy during administrative review in RATI (Review of Adequacy of Tax Imposition) and the Korean Tax Tribunal
  • Bilateral tax matters between Korea and foreign jurisdictions, such as Advance Pricing Agreements or the Mutual Agreement Process (MAP) of income tax treaties  
  • Tax litigation at all levels of litigation in the Korean court system (accounting firms cannot litigate), including litigation by our lawyers in the District Courts, High Courts (appellate courts) and the Korean Supreme Court 


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