Christopher Sung, a foreign attorney at Kim & Chang, has extensive experience in transfer pricing, customs valuation, tax and customs audit defense and dispute resolution. Mr. Sung focuses his practice on transfer pricing, customs valuation, tax and customs controversy and litigation. He advises clients on matters involving examination, appeals, customs rulings, advance pricing agreements and competent authority. 

In particular, his practice involves negotiating and consummating advance pricing agreements and customs valuation rulings for Korea and foreign-based multinational companies in the software, e-commerce, pharmaceutical, manufacturing, automobiles, sports footwear and apparel and other industries. 

Prior to joining Kim & Chang, Mr. Sung worked at the Seoul office of PricewaterhouseCoopers from 2002 to 2006 and Ernst & Young in 2007. He also worked at the New York offices of PricewaterhouseCoopers from 1999 to 2002 and Parsippany office of Deloitte Touche from 1996 to 1999. Mr. Sung is a frequent speaker on transfer pricing and customs valuation matters in seminars sponsored by various organizations and has published a number of articles for various trade journals. 

Mr. Sung received his J.D. from Syracuse University College of Law and his M.S. in Accounting from Syracuse University School of Management in 1996. He received his B.S. in Economics and International Business from New York University in 1990. Mr. Sung is admitted to the New York and New Jersey bars.