Bio
Profile
Experience
Kim & Chang (1983-Present)
Samil Accounting Corporation (1981-1983)
Representative Mattersshow
- Represented a major investment bank in a tax audit.
- Represented a major supplier of shipbuilding equipment and related services in a tax investigation focusing on permanent establishment issues.
- Represented a taxpayer in a Review of Adequacy of Tax Imposition procedure regarding a valuation issue arising from a transfer of Korean shares between foreign entities.
- Conducted tax audit defense and appeal for foreign bunker trader (VAT compliance focus).
- Conducted tax audit defense for IT companies.
- Provided tax advice to a major investment bank in relation to equity investment and exit
Representative Activitiesshow
Awards
- Leading Partners, The Legal 500 Asia Pacific: Tax (Legalease, 2021-2025)
- Highly Regarded, World Tax: Korea, Tax (International Tax Review, 2020)
- Leading Lawyer, Who’s Who Legal: Korea, Corporate Tax (Who’s Who Legal, 2019)
- Recommended Lawyers, The Legal 500 Asia Pacific: Tax (Legalease, 2016-2017)
- Leading Lawyer, Asialaw Profiles: Taxation (Euromoney, 2014-2018)
- Leading Lawyer, Tax Directors Handbook (Legalease, 2011-2017)
- Leading Individual, Chambers Asia-Pacific, Tax: Consultants (Chambers and Partners, 2011-2025)
Publications/Activities
- The Corporate Tax Planning Law Review (Edition 1, 2): Korea Chapter (Co-author, Law Business Research, 2019-2020)
- Getting the Deal Through – Tax Controversy: Korea chapter (Co-author, Law Business Research, 2018)
- World Tax - South Korea chapter (Co-author, International Tax Review, 2011-2018)
Education
The Wharton School of the University of Pennsylvania (M.B.A., 1992)
Passed the 14th Certified Public Accountant Examination (1979)
College of Business Administration, Seoul National University (B.Bus., 1978)
Qualifications
Certified Public Accountant, Korea, 1979; California, 1991
Languages
Korean and English
Insights
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Recognitions
“Tier 1” in All 17 Practice Areas – The Legal 500 Asia Pacific 2025
2025.01.15 -
Recognitions
Ranked “Band 1” in 18 Areas, 90 “Leading Individuals” - Chambers Asia-Pacific 2025
2024.12.12 -
Newsletters
Tax Tribunal Rules That Payment of Dividend Equivalent Amount Under a Total Return Swap Over Korean Listed Shares Is Not Korean Source Dividend Income Subject to Korean Withholding Tax
2024.08.27 -
Recognitions
“Tier 1” in All 17 Practice Areas – The Legal 500 Asia Pacific 2024
2024.01.18 -
Recognitions
Ranked “Band 1” in 18 Areas, 86 “Leading Individuals” - Chambers Asia-Pacific 2024
2023.12.15 -
Recognitions
Top Tier Tax Firm in Korea for the 21st Consecutive Year – World Tax 2024 and World Transfer Pricing 2024
2023.08.31