Bio
Profile
Experience
International Bureau of Fiscal Documentation (2002-2003)
Kim & Chang (1996-Present)
International Finance Division, Ssangyong Investment Securities Co., Ltd. (1995-1996)
Arthur Andersen Co., Seoul (Anjin Accounting Corporation) (1992-1995)
Representative Mattersshow
- Korea’s first bilateral APA for tangible goods transaction between Korea and US.
- Korea’s first unilateral APA for royalty transaction between Korea and US.
- Bilateral APA for the world’s largest semiconductor company.
- Bilateral APA/MAP for world’s leading construction equipment company.
- Korea-US MAP for transfer pricing of tangible goods, royalty, commission and service transactions for world’s leading chemical company.
- Unilateral APA for a global leading investment bank for global trading and other banking transactions.
- Unilateral APA for global pharmaceutical company.
- Unilateral APA for world’s leading medical device company.
- Unilateral APA for world’s largest IT storage company.
- Korea-China Bilateral APA/MAP for Korea’s largest construction equipment company.
- Korea-China Bilateral APA/MAP for Korea’s leading electronic company.
- Various tax audit defense projects for a broad spectrum of clients in the chemical industry, automobile and parts industry, semiconductor industry, fashion, boutique and cosmetics industry, electronics and IT industry, pharmaceutical industry, banking and securities industry, insurance industry, private equity funds, etc.
- Various dispute resolution projects for clients through all level of tax appeal procedures and MAP especially for transfer pricing and international tax issues.
- Global transfer pricing policy set-up project for a client in the machinery industry for a Korean parent company and offshore subsidiaries.
- Transfer pricing set-up project for a client in the consumer industry based on business restructuring.
- Transfer pricing analysis and consulting projects for a broad spectrum of clients including a global mobile device manufacturer, a medical instrument and device distributor, a pharmaceuticals company, a telecommunication equipment company, an asset management service provider, a bank with brokerage, capital market service, M&A advisory service and other banking services, private equity funds, and an insurance company.
- Advance Customs Valuation Approval (ACVA) projects for a client in the cosmetics industry.
- Consulting projects on transfer pricing and customs valuation for clients in various industries including the pharmaceutical industry.
Representative Activitiesshow
Awards
- Transfer Pricing Lawyer of the Year, Asia Women in Business Law Awards (Euromoney, 2021-2022)
- Leading Practitioner, Who’s Who Legal: Korea, Corporate Tax (Who’s Who Legal, 2021, 2023-2024)
- Leading Practitioner, Expert Guides - Women in Business Law: Transfer Pricing (Expert Guides, 2020-2022)
- Highly Regarded, World Tax: Korea, Tax (International Tax Review, 2020)
- Highly Regarded, World Transfer Pricing: Korea, Transfer Pricing (International Tax Review, 2020)
- Leading Individual, The Legal 500 Asia Pacific: Tax (Legalease, 2019-2024)
- Best in Transfer Pricing, Asia Women in Business Law Awards (Euromoney, 2015, 2018)
- Leading Individual, Chambers Asia-Pacific, Tax: Consultants (Chambers and Partners, 2014-2024)
- Citation from the Minister of Strategy and Finance (2009.3.)
Publications/Activities
- Transfer Pricing and Customs Valuation - A Korean Perspective, International Transfer Pricing Journal Vol.28 No.4 (Co-author, IBFD, 2021)
- Getting the Deal Through - Transfer Pricing: Korea chapter (Co-author, Law Business Research, 2018)
- Asian Voices: BEPS and Beyond - Korea chapter (Co-author, IBFD, 2017)
- Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies - Korea chapter (Co-author, Wolters Kluwer Law & Business, 2014)
- Transfer Pricing in Korea for the Tax Treatment of Transfer Pricing (Co-author, IBFD, 2008)
- Thin Capitalization: South Korea, Asia-Pacific Tax Bulletin Vol.11 No.5 (Co-author, IBFD, 2005)
- Transfer Pricing in Korea: the APA experience, Asia Transfer Pricing (Co-author, International Tax Review, 2004)
- Advance Pricing Approvals, Asia-Pacific Tax Bulletin Vol.9 No.7 (Co-author, IBFD, 2003)
Education
School of Business Administration, University of Washington, Seattle (Master of Professional Accounting specialized in Tax, 2002)
Passed the 27th Certified Public Accountant Examination (1992)
College of Business and Economy, Dongguk University (B.A., Accounting, 1989)
Qualifications
Certified Public Accountant, Korea, 1994
Languages
Korean and English
Insights
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Recognitions
151 Professionals Selected as “National Leaders” – WWL: Korea 2024
2024.07.17 -
Recognitions
“Tier 1” in All 17 Practice Areas – The Legal 500 Asia Pacific 2024
2024.01.18 -
Recognitions
Ranked “Band 1” in 18 Areas, 86 “Leading Individuals” - Chambers Asia-Pacific 2024
2023.12.15 -
Recognitions
Top Tier Tax Firm in Korea for the 21st Consecutive Year – World Tax 2024 and World Transfer Pricing 2024
2023.08.31 -
Recognitions
131 Professionals Selected as “National Leaders” – WWL: Korea 2023
2023.06.30 -
Recognitions
“Tier 1” in All 16 Practice Areas – The Legal 500 Asia Pacific 2023
2023.01.12