Bio
Profile
Experience
Kim & Chang (2013-Present)
Co-Chair, Tax Committee, American Chamber of Commerce in Korea (2021-2023)
Of Counsel, Caplin & Drysdale, Washington D.C. (2011-2013)
Office of Associate Chief Counsel, IRS National Office, Washington D.C. (1999-2011)
Mobile Corporation (1998-1999)
Representative Activitiesshow
Publications/Activities
- The Corporate Tax Planning Law Review (Edition 2-4): Korea Chapter (Co-author, Law Business Research, 2020-2022)
- Practical Guidance on US FBAR and Tax Compliance, Tax Practice Research, Vol. 6 (Kim & Chang, 2015)
- Taxes for Korean-Americans (Contributor, Korean National Tax Service, 2013)
- Treaty Provisions Regarding Triangular Arrangements (Co-author, Corporate Taxation, 2012)
- Speaker, 2024 Korean Tax Law Amendments (American Chamber of Commerce – Korea, 2024)
- Moderator, Taxation on Digital Economy & U.S. Counter-Measures (IFA Korea, APAC Conference, 2021)
- Panelist, Update on Recent Tax and Customs Audit Trends and Tax Rulings (IFA Korea, Korea Tax Conference, 2021)
- Speaker, International tax training for NTS agents (Korean National Tax Service, 2019, 2020)
- Panelist, Development in Indian Tax (IFA Korea, Korea Tax Conference, 2020)
- Speaker, Tax Implications for Foreign Individuals in Korea (American Chamber of Commerce – Korea, 2020)
- Speaker, Challenges and Opportunities of Inbound/Outbound Investments in Asia Pacific (International Bar Association, Seoul, 2019)
- Speaker, K-FBAR Filing Requirements & Non-Compliance Penalties (American Chamber of Commerce – Korea, 2018)
- Panelist, Briefing on Tax with Kim & Chang: Korean Tax and Foreign Financial Account Reporting (K-FBAR) Obligations for Long-Term Expats (German Chamber of Commerce, 2018)
- Speaker, Discussion on US Tax Cases (Korean National Tax Service, 2018)
- Speaker, International Tax - Developments in International Tax (Korean National Tax Service, 2017)
- Panelist, TEI - International Tax Day Conferences (Tax Executive Institute, US, 2017)
- Panelist, Asian Business Lawyer Symposium 2017 - Convergence and Cooperation in Asian Business Law (Korea University, 2017)
- Speaker, International Tax - Substance over Form Doctrine (Korean National Tax Service, 2016)
- Speaker and Panelist, Seminar on Key FTA Issues (New Zealand Chamber of Commerce and Kim & Chang, 2015)
- Speaker, International Tax - Basics and Current Issues (Korean National Tax Service, 2015)
- Panelist, Global Tax Planning: From Stone Age to Double Irish Dutch Sandwich, 21st Annual IAKL Conference (International Association of Korean Lawyer, 2013)
- Speaker, US-Korea tax seminars for Korean Americans (Korean National Tax Service, 2013)
- Speaker, FATCA Updates (American Chamber of Commerce in Korea, 2012)
- Panelist, Cross-Border Asset Management, 20th Annual IAKL Conference (International Association of Korean Lawyers, 2012)
Education
Northwestern University School of Law (J.D., 1998)
University of Wisconsin at Madison (M.S., Finance, 1994)
University of Wisconsin at Madison (B.S., Economics, 1991)
Qualifications
Admiited to bar, New York, 1999; District of Columbia, 2004
Languages
Korean and English
Insights
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Newsletters
Supreme Court Held That Payment Made by Domestic Corporation That Forms Part of Multinational Business Group for Business Support Services Received from Parent Company and Overseas Affiliates Constitutes Business Income and Not Royalty Income
2025.01.17 -
Newsletters
2024 Proposed Tax Law Amendments – Notable Items
2024.10.25 -
Newsletters
Tax Tribunal Rules That Whether a Distribution Fee Constitutes a Royalty for Use of Copyright Under a Tax Treaty Should Be Determined in Accordance With Copyright Act of Korea
2024.07.19 -
Newsletters
2024 Tax Law Amendments (Selected Items)
2024.04.23 -
Newsletters
Supreme Court Sets Forth Specific Standards to Determine Presence of Economic Rationality with Respect to Payment of Trademark Royalties for Purposes of Application of Domestic Transfer Pricing Rules (Decision 2021Du30679, June 1, 2023)
2024.01.09 -
Newsletters
2023 Proposed Tax Law Amendments – Notable Items
2023.09.27
