Im Jung Choi is a tax attorney/CPA in the firm's Tax Audit & Tax Dispute Resolution Practice, Private Equity Practice, Real Estate Practice and Mergers & Acquisitions Practice. He also regularly advises clients on outbound, venture capital and finance tax matters. 

Mr. Choi has over 30 years of experience advising companies on a wide range of corporate and business tax issues. A key focus of his practice has been permanent establishment and beneficial ownership issues. 

As a member of the firm's Real Estate Practice, Mr. Choi also specializes in providing comprehensive tax advice on the acquisition, holding and sale of real estate, formation of various vehicles (i.e., ABS, MBS and REIT) with respect to the acquisition of real estate to achieve tax savings and the establishment and operation of qualified Project Finance Vehicles (PFV) for developing large tracts of land eligible for special tax benefits. 

Mr. Choi's representative work in recent years includes advising clients on permanent establishment and beneficial ownership issues with respect to the tax audit on foreign private equity funds to defend the taxpayer's position and advising clients on tax issues relating to the acquisition and sale of real estate in Korea and offshore. 

Mr. Choi has represented a number of multinational corporations as well as strategic and financial investors in both cross-border and domestic M&A transactions. 

Mr. Choi has co-authored various publications covering a range of tax issues, including among others, the Korea Chapter of Law Business Research’s “The Corporate Tax Planning Law Review” (Edition 3) (2021), “Corporate Tax 2018 - South Korea” included in the Chambers and Partner's Global Practice Guides (2017), “Business Operations in the Republic of Korea” published in Bloomberg BNA’s Country Tax Portfolio (2014-Present), “Corporate Taxation - Korea” and “Individual Taxation - Korea” included in the International Bureau of Fiscal Documentation’s Country Analysis (2014-Present), and the Korea chapter of Practical Law Company’s PLC Private Acquisitions Multi-Jurisdictional Guide (2009-2011). 

Mr. Choi received his Master of Professional Accounting degree from The University of Texas at Austin in 2001 and his Master of Business Taxation degree from The University of Seoul in 1999. He received his B.B.A. from Yonsei University in 1987. Mr. Choi is a certified public accountant in Korea and in the United States.