Eunchong Lee is an attorney at Kim & Chang who specializes in tax litigation, tax audit and tax dispute resolution, M&A tax, antitrust, and competition. Mr. Lee has worked for numerous domestic and foreign companies on tax issues related to corporate spin-offs, in-kind contributions, and other restructuring methods. He has also represented leading foreign private equity funds and their portfolio companies, addressing a comprehensive range of corporate issues. One of his most noteworthy cases involved a tax litigation resulting in the cancellation of the largest assessed tax amount (approximately USD 500 million) on a single issue in Korea.

A trusted lawyer among his clients and equipped with a friendly attitude, Mr. Lee always seeks to provide the best possible solution for his clients. His sharp analytical skills enable him to identify and grasp the core concepts of any argument. Mr. Lee holds a keen interest in recent discussions surrounding OECD's Base Erosion Profit Shifting, particularly focusing on the artificial avoidance of Permanent Establishment (PE) and treaty shopping. Mr. Lee frequently presents scholarly articles, including a critique on the taxation logic of PE by the National Tax Service. He has also published on related topics in a reputable Korean journal specializing in international tax. In recognition of his involvement and leadership in the legal community, he was elected to serve as the president of Young International Fiscal Association Network Korea from September 2021 to August 2022.