Jae Young Lyu is a tax attorney/CPA in Kim & Chang's general tax consulting, tax audit and dispute, and information & communications technologies (“ICT”) and pharmaceutical & healthcare practices. 

Mr. Lyu has over 25 years of experience in advising companies on a wide range of corporate and business tax issues, including corporate tax planning and international taxes, both at the firm and at Samil PwC. A key focus of his practice has been in structuring tax-efficient transactions in cross-border mergers & acquisitions and advising multinational companies on cross-border businesses. 

As a member of the firm's ICT and pharmaceutical & healthcare practice, Mr. Lyu also specializes in providing comprehensive tax advice on investment into Korea, restructuring of businesses and entity reorganizations like mergers & acquisitions, and various business operations particularly for the ICT, pharmaceutical & healthcare, liquor, auto and shipping industries. 

Mr. Lyu has recently been engaged in large scale tax audits and domestic tax appeals regarding international share transfer (related to beneficial ownership issue), the finance sector (including PEF), and large foreign invested companies in ICT industries. 

Mr. Lyu's representative work in recent years also includes advising a major multinational retailer on the structuring of the sale of assets, advising on the recapture of the deemed acquisition tax imposed on the acquisition of shares in Korean companies through use of overseas investment vehicles, and advising clients on tax issues relating to the acquisition of real estate through the use of dormant Korean companies.