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Je Heum BAIK Attorney

T.+82-2-3703-1493 F.+82-2-737-9091/9092
Je Heum BAIK Attorney
Je Heum BAIK Attorney

Je Heum BAIKAttorney

T.+82-2-3703-1493 F.+82-2-737-9091/9092 E.jhbaik@kimchang.com

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Bio

Je-Heum Baik is an attorney at Kim & Chang’s Tax Litigation, Tax Audit & Dispute Resolution, General Tax Consulting and International Trade & Customs Practices.

He represents clients in general civil and administrative litigation. Additionally, Mr. Baik has extensive experience in litigating corporate tax issues on behalf of financial institutions and foreign entities facing international tax issues. Drawing on his vast experience, Mr. Baik also provides tax advisory services to clients across various industries.

As a Kim & Chang attorney who has been focusing on tax matters for over a decade, Mr. Baik has represented clients as lead counsel in precedent-setting cases with amounts in controversy reaching as high as KRW 1.7 trillion. In addition to tax litigation, Mr. Baik represents clients facing tax audit and provides tax and customs advisory services.

Aside from his practice at Kim & Chang, Mr. Baik serves at the Ministry of Strategy and Finance as a legal advisor to the Tax and Customs Office and as a director in the Tax Regulations Review Committee and Tax System Development Committee. His teaching appointments include Seoul National University and the Judicial Research & Training Institute. Mr. Baik’s service on the executive boards of the Tax Law Association of Korea, the Korean Academic Society of Taxation, the NTS Committee on Modification and Improvement of International Tax Law, the Tax Research Forum and the Korean Customs Academic Society has allowed Mr. Baik to author numerous tax-related publications and speak at various tax conferences and seminars. These experiences and accomplishments have resulted in senior partners at other reputable law firms ranking Mr. Baik as one of the top Korean attorneys in tax, customs and international trade matters. Chambers Asia has designated Mr. Baik as a Leading Individual, and he also received a distinguished service award from the Korean Tax Academy.

Before joining Kim & Chang, Mr. Baik served in the judiciary, accumulating expertise on a wide range of civil, criminal, administrative and tax issues. At Seoul National University and Yonsei University, Mr. Baik focused his studies on tax law and accounting. Mr. Baik has also studied internationally in the United States at the Harvard Law School’s International Tax Program and holds a Tax LL.M. from NYU School of Law. Further, Mr. Baik earned a Ph.D. in Law from Seoul National University. In addition to his membership with the Korean Bar, he is a member of the New York State Bar and is certified as a public accountant by the Illinois State Board of Accountancy.

Profile

Experience

Adjunct Professor, Seoul National University Graduate School of Law (2019-Present) 

Chairman, Korea Local Tax Association (2019-Present) 

Member, Committee on Development of Local Tax, Ministry of the Interior and Safety (2019-Present) 

Chief Training Officer, Lawyer Training Institute, Korean Bar Association (2019–Present) 

Adjunct professor, University of Seoul Graduate School of Science in Taxation (2018-Present) 

Director, Korea Public Finance Information Service (2016-2019) 

Adjunct professor, Sogang University Graduate School of Law (2016-2017) 

Member, Tax Law Subcommittee for Specialism Evaluation, Korean Bar Association (2016-Present) 

Director, Finance & Tax Forum (2016-Present) 

Chief Training Officer, Tax Training Institute, Seoul Bar Association (2014-Present) 

Auditor, Korea Local Tax Association (2013-2019) 

Member, National Tax Ruling Committee, Ministry of Economy and Finance (2013-2017) 

Member, Committee on Development Tax System, Ministry of Economy and Finance (2013-2016, 2019-Present) 

Legal Adviser, Tax and Customs Office, Ministry of Economy and Finance (2012.6.-2016) 

Adjunct Professor, Korea University Graduate School of Law (2012-2019) 

Vice President, Korea Research Society for Customs (2012-2017) 

Member, NYU Tax Practice Council (2011-Present) 

Director, The Korea Heart Foundation (2011-Present) 

Member, Korea Bar Association Committee on Taxation (2010-Present) 

Director, Korean Academic Society of Taxation (2009-Present) 

Member, JRTO committee on RATI and NTS appeal (2007-2009) 

Member, MOJ committee on Judicial Examination (2007, 2012) 

Lecturer, Judicial Research & Training Institute (2007-2014) 

Member, Committee on Modification and Improvement of International Tax Law, National Taxation Service (NTS) (2006-2010) 

Member, NTS committee on Self Evaluation (2006-2010) 

Director, Tax Law Association of Korea (2006-Present) 

Lecturer, Seoul National University College of Law (2005-2019) 

Member, Task Force Team on Controlled Foreign Corporation (CFC) Taxation, Ministry of Strategy and Finance (2005) 

Kim & Chang (2004-Present) 

Judge, Seoul District Court (2001) 

Judge, Changwon District Court Tongyeong Branch (1998-2001) 

Judge, Seoul District Court Eastern Branch (1996-1998) 

Judge, Incheon District Court (1994-1996) 

Judge Advocate, Korean Army (1991-1994)

Representative Activitiesshow

Awards

  • Elite practitioner, Asialaw Leading Lawyers: Tax (Euromoney, 2020) 
  • Leading Lawyer, Who’s Who Legal: Korea, Corporate Tax (Who’s Who Legal, 2019) 
  • Leading Lawyer, Asialaw Profiles (Euromoney, 2017-2018) 
  • Leading Individual, Chambers Asia-Pacific, Tax (Chambers and Partners, 2013-2019)

Publications/Activities
    • Chambers Global Practice Guide – Corporate Tax: Korea chapter - Law & Practice (Co-author, Chambers and Partners, 2019) 
    • Chambers Global Practice Guides: South Korea chapter, Corporate Tax (Co-author, Chambers and Partners, 2018) 
    • Taxation Issue of Real Estate Trust in Local Tax Law (Business, Finance & Law Vol. 94, Seoul National University Center for Financial Law, 2019) 
    • Improvement Plan of Withholding Tax System about International Transactions (Journal of IFA Korea 34-3, International Fiscal Association Korea, 2018) 
    • Key Issues of Tax Law (Pakyoungsa, 2016) 
    • Interpretation of Categorized Comprehensive Tax Law Clauses and the Limits Thereof (Business, Finance & Law No. 57, Seoul National University Finance Tax Center, 2013) 
    • The Relationship between Original Assessment and Subsequent Corrective Assessment Increasing Taxable Income (Case Study on Public Administration Vol. 16-1, Pakyoungsa, 2011) 
    • Overseas Holding Company and Taxation, Seoul Tax Law Review Vol 15-2 (Sekyoung Co., 2009) 
    • International Inheritance Taxation and Tax Treaty, Seoul Tax Law Review Vol 13-3 (Sekyoung Co., 2007) 
    • Reasonable cause for exemption of penalty tax and interpretation of tax law, Special law review 8 (Bakyoung Co., 2006) 
    • A study on Taxation of Controlled Foreign Corporations (SNU doctoral dissertation, 2005) 
    • Abandonment of Pre-emptive Rights and Deemed Gift (Tax Law Review Vol. 3, Sekyeongsa, 1997) 
    • Capital Gains Taxation on Stocks in Major Countries (Tax Law Review Vol. 1, Sekyeongsa, 1995) 
    • A Study on Capital Gains Taxation on Stocks (MBA Thesis, Yonsei University, 1995) 
    • A Study on Significance and Scope of Capital Gains Tax (LL.M. Thesis, Seoul National University, 1994)

Education

    Graduate School of Law, Seoul National University (Ph.D., Law, 2005) 

    Columbia Law School (Visiting Research Fellow, 2004) 

    New York University School of Law (LL.M., Taxation, 2003) 

    Harvard Law School, International Tax Program (2002) 

    Graduate School of Business Administration, Yonsei University (M.B.A., 1995) 

    Graduate School of Law, Seoul National University (LL.M., 1994) 

    Judicial Research and Training Institute of the Supreme Court of Korea (1991) 

    College of Law, Seoul National University (LL.B., 1988) 

    Passed the 31st Higher Civil Service Examination (Finance & Economics Section, 1987)

Qualifications

    Admitted to bar, Korea, 1991; New York, 2004

    Certified by the Illinois State Board of Accountancy, 2004

Languages

Korean, English and Japanese

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Je Heum BAIK
Attorney


T. +82-2-3703-1493      
F. +82-2-737-9091/9092
     


  




Je-Heum Baik is an attorney at Kim & Chang’s Tax Litigation, Tax Audit & Dispute Resolution, General Tax Consulting and International Trade & Customs Practices.

He represents clients in general civil and administrative litigation. Additionally, Mr. Baik has extensive experience in litigating corporate tax issues on behalf of financial institutions and foreign entities facing international tax issues. Drawing on his vast experience, Mr. Baik also provides tax advisory services to clients across various industries.

As a Kim & Chang attorney who has been focusing on tax matters for over a decade, Mr. Baik has represented clients as lead counsel in precedent-setting cases with amounts in controversy reaching as high as KRW 1.7 trillion. In addition to tax litigation, Mr. Baik represents clients facing tax audit and provides tax and customs advisory services.

Aside from his practice at Kim & Chang, Mr. Baik serves at the Ministry of Strategy and Finance as a legal advisor to the Tax and Customs Office and as a director in the Tax Regulations Review Committee and Tax System Development Committee. His teaching appointments include Seoul National University and the Judicial Research & Training Institute. Mr. Baik’s service on the executive boards of the Tax Law Association of Korea, the Korean Academic Society of Taxation, the NTS Committee on Modification and Improvement of International Tax Law, the Tax Research Forum and the Korean Customs Academic Society has allowed Mr. Baik to author numerous tax-related publications and speak at various tax conferences and seminars. These experiences and accomplishments have resulted in senior partners at other reputable law firms ranking Mr. Baik as one of the top Korean attorneys in tax, customs and international trade matters. Chambers Asia has designated Mr. Baik as a Leading Individual, and he also received a distinguished service award from the Korean Tax Academy.

Before joining Kim & Chang, Mr. Baik served in the judiciary, accumulating expertise on a wide range of civil, criminal, administrative and tax issues. At Seoul National University and Yonsei University, Mr. Baik focused his studies on tax law and accounting. Mr. Baik has also studied internationally in the United States at the Harvard Law School’s International Tax Program and holds a Tax LL.M. from NYU School of Law. Further, Mr. Baik earned a Ph.D. in Law from Seoul National University. In addition to his membership with the Korean Bar, he is a member of the New York State Bar and is certified as a public accountant by the Illinois State Board of Accountancy.






    Adjunct Professor, Seoul National University Graduate School of Law (2019-Present) 

    Chairman, Korea Local Tax Association (2019-Present) 

    Member, Committee on Development of Local Tax, Ministry of the Interior and Safety (2019-Present) 

    Chief Training Officer, Lawyer Training Institute, Korean Bar Association (2019–Present) 

    Adjunct professor, University of Seoul Graduate School of Science in Taxation (2018-Present) 

    Director, Korea Public Finance Information Service (2016-2019) 

    Adjunct professor, Sogang University Graduate School of Law (2016-2017) 

    Member, Tax Law Subcommittee for Specialism Evaluation, Korean Bar Association (2016-Present) 

    Director, Finance & Tax Forum (2016-Present) 

    Chief Training Officer, Tax Training Institute, Seoul Bar Association (2014-Present) 

    Auditor, Korea Local Tax Association (2013-2019) 

    Member, National Tax Ruling Committee, Ministry of Economy and Finance (2013-2017) 

    Member, Committee on Development Tax System, Ministry of Economy and Finance (2013-2016, 2019-Present) 

    Legal Adviser, Tax and Customs Office, Ministry of Economy and Finance (2012.6.-2016) 

    Adjunct Professor, Korea University Graduate School of Law (2012-2019) 

    Vice President, Korea Research Society for Customs (2012-2017) 

    Member, NYU Tax Practice Council (2011-Present) 

    Director, The Korea Heart Foundation (2011-Present) 

    Member, Korea Bar Association Committee on Taxation (2010-Present) 

    Director, Korean Academic Society of Taxation (2009-Present) 

    Member, JRTO committee on RATI and NTS appeal (2007-2009) 

    Member, MOJ committee on Judicial Examination (2007, 2012) 

    Lecturer, Judicial Research & Training Institute (2007-2014) 

    Member, Committee on Modification and Improvement of International Tax Law, National Taxation Service (NTS) (2006-2010) 

    Member, NTS committee on Self Evaluation (2006-2010) 

    Director, Tax Law Association of Korea (2006-Present) 

    Lecturer, Seoul National University College of Law (2005-2019) 

    Member, Task Force Team on Controlled Foreign Corporation (CFC) Taxation, Ministry of Strategy and Finance (2005) 

    Kim & Chang (2004-Present) 

    Judge, Seoul District Court (2001) 

    Judge, Changwon District Court Tongyeong Branch (1998-2001) 

    Judge, Seoul District Court Eastern Branch (1996-1998) 

    Judge, Incheon District Court (1994-1996) 

    Judge Advocate, Korean Army (1991-1994)






Awards

  •   Elite practitioner, Asialaw Leading Lawyers: Tax (Euromoney, 2020) 
  •   Leading Lawyer, Who’s Who Legal: Korea, Corporate Tax (Who’s Who Legal, 2019) 
  •   Leading Lawyer, Asialaw Profiles (Euromoney, 2017-2018) 
  •   Leading Individual, Chambers Asia-Pacific, Tax (Chambers and Partners, 2013-2019)

Publications/Activities

  •   Chambers Global Practice Guide – Corporate Tax: Korea chapter - Law & Practice (Co-author, Chambers and Partners, 2019) 
  •   Chambers Global Practice Guides: South Korea chapter, Corporate Tax (Co-author, Chambers and Partners, 2018) 
  •   Taxation Issue of Real Estate Trust in Local Tax Law (Business, Finance & Law Vol. 94, Seoul National University Center for Financial Law, 2019) 
  •   Improvement Plan of Withholding Tax System about International Transactions (Journal of IFA Korea 34-3, International Fiscal Association Korea, 2018) 
  •   Key Issues of Tax Law (Pakyoungsa, 2016) 
  •   Interpretation of Categorized Comprehensive Tax Law Clauses and the Limits Thereof (Business, Finance & Law No. 57, Seoul National University Finance Tax Center, 2013) 
  •   The Relationship between Original Assessment and Subsequent Corrective Assessment Increasing Taxable Income (Case Study on Public Administration Vol. 16-1, Pakyoungsa, 2011) 
  •   Overseas Holding Company and Taxation, Seoul Tax Law Review Vol 15-2 (Sekyoung Co., 2009) 
  •   International Inheritance Taxation and Tax Treaty, Seoul Tax Law Review Vol 13-3 (Sekyoung Co., 2007) 
  •   Reasonable cause for exemption of penalty tax and interpretation of tax law, Special law review 8 (Bakyoung Co., 2006) 
  •   A study on Taxation of Controlled Foreign Corporations (SNU doctoral dissertation, 2005) 
  •   Abandonment of Pre-emptive Rights and Deemed Gift (Tax Law Review Vol. 3, Sekyeongsa, 1997) 
  •   Capital Gains Taxation on Stocks in Major Countries (Tax Law Review Vol. 1, Sekyeongsa, 1995) 
  •   A Study on Capital Gains Taxation on Stocks (MBA Thesis, Yonsei University, 1995) 
  •   A Study on Significance and Scope of Capital Gains Tax (LL.M. Thesis, Seoul National University, 1994)





Education

    Graduate School of Law, Seoul National University (Ph.D., Law, 2005) 

    Columbia Law School (Visiting Research Fellow, 2004) 

    New York University School of Law (LL.M., Taxation, 2003) 

    Harvard Law School, International Tax Program (2002) 

    Graduate School of Business Administration, Yonsei University (M.B.A., 1995) 

    Graduate School of Law, Seoul National University (LL.M., 1994) 

    Judicial Research and Training Institute of the Supreme Court of Korea (1991) 

    College of Law, Seoul National University (LL.B., 1988) 

    Passed the 31st Higher Civil Service Examination (Finance & Economics Section, 1987)


Qualifications

    Admitted to bar, Korea, 1991; New York, 2004

    Certified by the Illinois State Board of Accountancy, 2004


Languages
  •    Korean, English and Japanese





Tax ,  Tax Litigation ,  Tax Audit & Tax Dispute Resolution ,  Litigation ,  International Trade & Customs ,  Corporate Governance & Shareholder Disputes ,  Finance Tax ,  Transfer Pricing ,  International Trade & Customs Litigation ,  Administrative & Public Law Litigation