Sae Jin Yoon is a foreign attorney at Kim & Chang. Her main area of practice is in tax, where she advises individuals, trusts and corporations primarily on US tax disputes and tax planning.

Ms. Yoon is also a member of the firm's Privacy & Data Security Practice. She regularly advises multinational clients across various industries on the Korean privacy and data protection laws, compliance with relevant regulations, and data breach cases.

Prior to joining Kim & Chang Ms. Yoon was a tax associate at Caplin & Drysdale in Washington, DC, where she represented many clients ranging from individuals to trusts and corporations before the US Internal Revenue Service, US Federal and State Courts, and foreign Competent Authorities with tax disputes involving issues such as penalties arising from alleged noncompliance with tax reporting, filing, and payment obligations, allegations of tax fraud, and alleged violations of APA/BAPA. In addition, she has advised high-net-worth individuals and trustees on various US tax planning issues, including US tax compliance, restructuring of trusts and closely held businesses, and pre-immigration and post-expatriation tax planning.

She has co-authored several articles, including “IRS Weapons Against Aggressive Tax Planning” (Trusts and Trustees, Feb. 2019), “The Ethical Limits of Tax Planning” (Trusts and Trustees, Jan. 6, 2016), and “Surprise! Your Foreign Tax Credit Is Not Allowed Under Section 901(I)” (Tax Notes International, Jan. 14, 2014). As for her recognition, she has been listed by The Legal 500 as a Rising Star (US Taxes: Contentious) in 2019 and 2020.

Ms. Yoon received her J.D. from Georgetown University Law School in 2014, and her B.A. in Economics from the Seoul National University College of Social Sciences in 2011. She is admitted to the District of Columbia bar.