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Hae Ma Joong KIM Attorney

T.+82-2-3703-1612 F.+82-2-737-9091/9092
Hae Ma Joong KIM Attorney
Hae Ma Joong KIM Attorney

Hae Ma Joong KIMAttorney

T.+82-2-3703-1612 F.+82-2-737-9091/9092 E.hmjkim@kimchang.com

Areas of Expertise

Bio

Hae Ma Joong Kim is an attorney at Kim & Chang. He practices primarily in tax audit and dispute resolution, tax litigation, and general tax consulting. 

Mr. Kim is actively involved in various cutting-edge taxation issues in Korea. He has represented leading multinational enterprises, private equity funds, financial institutions and both foreign and domestic companies on various tax litigation cases. Mr. Kim has also advised clients on a broad range of taxation and corporate matters, including M&A, corporate restructuring and tax planning. 

Prior to joining Kim & Chang. Mr. Kim was a Judge Advocate in the Republic of Korea Air Force from 2003 to 2006. He has also been the Director of the Tax Law Association of Korea since 2012 and had served as a Committee Member of Korea Bar Association Committee on Taxation from 2014 to 2016. 

Mr. Kim has regularly contributed to various publications. He submitted “A Study On Corporate Reorganization for Foreign Business and Adoption of Tax Deferral System – Focusing on Comparative Analysis of US Tax System” in the Seoul Tax Law Review Volume 12-2 and “Review of 2007 Inheritance Tax and Gift Tax Law Cases” in the Seoul Tax Law Review Volume 14-1. He also published “The Acquisition Timing on the Acquisition Tax,” Study on Special Law Volume 10. In addition, he released a publication on “Theory and Issues on Permanent Establishment Taxation” (Kyungin Publishing, 2017). 

Mr. Kim earned his LL.B. from Seoul National University College of Law in 2001 and his Ph.D. from Seoul National University Graduate School of Law in 2016. He also received an LL.M. in international taxation from New York University School of Law in 2012. He attended the Judicial Research and Training Institute of the Supreme Court of Korea in 2002. He is admitted to the Korean bar. 

Profile

Experience

Legal Counsel, Jungbu Regional Tax Office (2017-2020) 

Director, International Fiscal Association (IFA) Korea (2017-Present) 

Committee Member, Committee on Taxation, Korea Bar Association (2014-2016) 

Director, Tax Law Association of Korea (2012-Present) 

Kim & Chang (2006-Present) 

Judge Advocate, Republic of Korea Air Force (2003-2006)

Representative Mattersshow

Tax Dispute Resolution / Tax Litigation
 
  • Represented foreign private equity funds in cases involving beneficial ownership and treaty shopping issues.
  • Represented financial institutions on M&A tax cases.
  • Represented foreign multinational companies on transfer pricing cases.
  • Represented domestic companies on business transfer tax and corporate division tax cases.
  • Represented domestic and foreign companies on general corporate tax cases.
 
General Tax Consulting
 
  • Advised on the tax planning of joint ventures and acquisitions of Korean companies.
  • Advised various companies on the restructuring of transactions between subsidiaries.
  • Advised domestic and foreign multinational companies on various corporate tax issues.

Representative Activitiesshow

Awards

  • Leading Lawyer, Who's Who Legal: Korea, Corporate Tax (Who's Who Legal, 2020) 
  • Next Generation Partner, The Legal 500 Asia Pacific: Tax (Legalease, 2020-2021) 
  • Next Generation Lawyer, The Legal 500 Asia Pacific: Tax (Legalease, 2019)

Publications/Activities
    • A Study on International Inheritance Taxation – Focusing on the Allocation of Taxing Rights and the Prevention of Double Taxation, Seoul Tax Law Review, Vol. 26, No. 1 (Tax Law Association, 2020) 
    • The Corporate Tax Planning Law Review (Edition 2): Korea Chapter (Co-author, Law Business Research, 2020) 
    • World Tax – South Korea Chapter (Co-author, International Tax Review, 2020) 
    • Theory and Issues on Permanent Establishment Taxation (Kyungin Publishing, 2017) 
    • The Acquisition Timing on the Acquisition Tax, Study on Special Law, Vol. 10 (Supreme Court Special Litigation Practice Research Association, 2012) 
    • Review of 2007 Inheritance Tax and Gift Tax Law, Cases, Seoul Tax Law Review, Vol. 14, No. 1 (Tax Law Association, 2008) 
    • A Study on Corporate Reorganization for Foreign Business and Adoption of Tax Deferral System – Focusing on Comparative Analysis of US Tax System, Seoul Tax Law Review, Vol. 12, No. 2 (Tax Law Association, 2006)

Education

    Graduate School of Law, Seoul National University (Ph.D., 2016)

    New York University School of Law (LL.M., International Taxation, 2012)

    Graduate School of Law, Seoul National University (LL.M., 2006)

    Judicial Research and Training Institute of the Supreme Court of Korea (2002)

    College of Law, Seoul National University (LL.B., 2001)

Qualifications

    Admitted to bar, Korea, 2003

Languages

Korean and English

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Hae Ma Joong KIM
Attorney


T. +82-2-3703-1612      
F. +82-2-737-9091/9092
     


  




Hae Ma Joong Kim is an attorney at Kim & Chang. He practices primarily in tax audit and dispute resolution, tax litigation, and general tax consulting. 

Mr. Kim is actively involved in various cutting-edge taxation issues in Korea. He has represented leading multinational enterprises, private equity funds, financial institutions and both foreign and domestic companies on various tax litigation cases. Mr. Kim has also advised clients on a broad range of taxation and corporate matters, including M&A, corporate restructuring and tax planning. 

Prior to joining Kim & Chang. Mr. Kim was a Judge Advocate in the Republic of Korea Air Force from 2003 to 2006. He has also been the Director of the Tax Law Association of Korea since 2012 and had served as a Committee Member of Korea Bar Association Committee on Taxation from 2014 to 2016. 

Mr. Kim has regularly contributed to various publications. He submitted “A Study On Corporate Reorganization for Foreign Business and Adoption of Tax Deferral System – Focusing on Comparative Analysis of US Tax System” in the Seoul Tax Law Review Volume 12-2 and “Review of 2007 Inheritance Tax and Gift Tax Law Cases” in the Seoul Tax Law Review Volume 14-1. He also published “The Acquisition Timing on the Acquisition Tax,” Study on Special Law Volume 10. In addition, he released a publication on “Theory and Issues on Permanent Establishment Taxation” (Kyungin Publishing, 2017). 

Mr. Kim earned his LL.B. from Seoul National University College of Law in 2001 and his Ph.D. from Seoul National University Graduate School of Law in 2016. He also received an LL.M. in international taxation from New York University School of Law in 2012. He attended the Judicial Research and Training Institute of the Supreme Court of Korea in 2002. He is admitted to the Korean bar. 






    Legal Counsel, Jungbu Regional Tax Office (2017-2020) 

    Director, International Fiscal Association (IFA) Korea (2017-Present) 

    Committee Member, Committee on Taxation, Korea Bar Association (2014-2016) 

    Director, Tax Law Association of Korea (2012-Present) 

    Kim & Chang (2006-Present) 

    Judge Advocate, Republic of Korea Air Force (2003-2006)






Tax Dispute Resolution / Tax Litigation
 
  •   Represented foreign private equity funds in cases involving beneficial ownership and treaty shopping issues.
  •   Represented financial institutions on M&A tax cases.
  •   Represented foreign multinational companies on transfer pricing cases.
  •   Represented domestic companies on business transfer tax and corporate division tax cases.
  •   Represented domestic and foreign companies on general corporate tax cases.
 
General Tax Consulting
 
  •   Advised on the tax planning of joint ventures and acquisitions of Korean companies.
  •   Advised various companies on the restructuring of transactions between subsidiaries.
  •   Advised domestic and foreign multinational companies on various corporate tax issues.





Awards

  •   Leading Lawyer, Who's Who Legal: Korea, Corporate Tax (Who's Who Legal, 2020) 
  •   Next Generation Partner, The Legal 500 Asia Pacific: Tax (Legalease, 2020-2021) 
  •   Next Generation Lawyer, The Legal 500 Asia Pacific: Tax (Legalease, 2019)

Publications/Activities

  •   A Study on International Inheritance Taxation – Focusing on the Allocation of Taxing Rights and the Prevention of Double Taxation, Seoul Tax Law Review, Vol. 26, No. 1 (Tax Law Association, 2020) 
  •   The Corporate Tax Planning Law Review (Edition 2): Korea Chapter (Co-author, Law Business Research, 2020) 
  •   World Tax – South Korea Chapter (Co-author, International Tax Review, 2020) 
  •   Theory and Issues on Permanent Establishment Taxation (Kyungin Publishing, 2017) 
  •   The Acquisition Timing on the Acquisition Tax, Study on Special Law, Vol. 10 (Supreme Court Special Litigation Practice Research Association, 2012) 
  •   Review of 2007 Inheritance Tax and Gift Tax Law, Cases, Seoul Tax Law Review, Vol. 14, No. 1 (Tax Law Association, 2008) 
  •   A Study on Corporate Reorganization for Foreign Business and Adoption of Tax Deferral System – Focusing on Comparative Analysis of US Tax System, Seoul Tax Law Review, Vol. 12, No. 2 (Tax Law Association, 2006)





Education

    Graduate School of Law, Seoul National University (Ph.D., 2016)

    New York University School of Law (LL.M., International Taxation, 2012)

    Graduate School of Law, Seoul National University (LL.M., 2006)

    Judicial Research and Training Institute of the Supreme Court of Korea (2002)

    College of Law, Seoul National University (LL.B., 2001)


Qualifications

    Admitted to bar, Korea, 2003


Languages
  •    Korean and English





Tax ,  Constitutional Litigation ,  Tax Audit & Tax Dispute Resolution ,  Tax Litigation ,  Finance & PEF Tax ,  VAT & Indirect Tax