Department profile
Kim & Chang

Tax

Asia-Pacific Guide 2026 : South Korea


Kim & Chang

Rankings

About

Provided by Kim & Chang

Given the size and strength of our Tax Practice, we have acquired extensive experience in all industries and working in every tax discipline, including specifically:

  • Transaction tax matters
  • International tax planning, analysis and implementation of business restructuring, including international mergers and acquisitions, anti-deferral regimes, foreign tax credits, transfer pricing, permanent establishments, tax treaties and OECD standards
  • Obtaining administrative tax rulings, and government interactions related to legislative and regulatory activities
  • All types of entities
  • Domestic and cross-border private equity funds and hedge funds
  • Corporate finance, recapitalizations, leasing, insurance, funding and other financial transactions
  • High-net-worth and individual private client tax matters, such as the individual income tax, estate planning, estate tax and gift tax 
  • Tax consulting related to VAT
  • Tax controversy and dispute resolution in all Korean forums, including managing tax audits, advocacy during administrative review in RATI (Review of Adequacy of Tax Imposition) and the Korean Tax Tribunal
  • Bilateral tax matters between Korea and foreign jurisdictions, such as Advance Pricing Agreements or the Mutual Agreement Process of income tax treaties 
  • Tax litigation at all levels of litigation in the Korean court system (accounting firms cannot litigate), including litigation by our lawyers in the District Courts, High Courts (appellate courts) and the Korean Supreme Court

Chambers Review

Provided by Chambers

Tax - South Korea

Band 1

Band 1


What the Team is Known For

Kim & Chang is a leading law firm in South Korea, with a deep bench of tax specialists, many of whom are former officers of the relevant regulatory agencies. It is a market leader across a comprehensive range of tax issues, including transfer pricing, tax audits, tax planning and exemptions. The team handles large volumes of tax appeals and represents an impressive roster of foreign and local clients. It is also well placed to handle tax issues arising from M&A deals and customs matters. The firm houses both leading tax lawyers and a top team of non-lawyer tax professionals, allowing it to handle a full spectrum of work.

Work Highlights

Provided by Chambers

  • Kim & Change advised KKR on the tax issues arising from its redemption of the existing redeemable convertible preferred shares issued by SK E&S.

Strengths

Provided by Chambers

  • Kim & Chang has a wide range of specialised knowledge and experience. You can trust the results of any assignment with confidence.

    Tax respondentAsia-Pacific
  • They excel in communication and coordination with clients, affiliates and tax authorities. They have exceptional problem-solving skills and respond promptly, sincerely, and accurately.

    Tax respondentAsia-Pacific

Notable Practitioners

Provided by Chambers

  • Senior StatespeopleWoo Hyun Baik
    Senior StatespeopleWoo Hyun Baik

    Woo Hyun Baik

    Baik Woo Hyun has over four decades of experience advising on tax issues involving financial transactions in the Korean market.

  • Band 1Sang Woo Lee
    Band 1Sang Woo Lee

    Sang Woo Lee

    Lee Sang Woo is known to be active in South Korea's tax market, particularly in the litigation arena. He also has experience in tax appeals and tax audits.

    • He is a very good tax attorney. He has an excellent ability to strategise in tax litigation.

      Tax respondentAsia-Pacific
    • What distinguishes him is his ability to combine deep technical knowledge with practical judgement, ensuring that each step of the process is handled with precision and foresight.

      Tax respondentAsia-Pacific
  • Band 1Tae-Yeon Nam
    Band 1Tae-Yeon Nam

    Tae-Yeon Nam

    Nam Tae-Yeon is a highly esteemed transfer pricing practitioner in South Korea. She is also experienced in a range of international taxation matters and regularly advises on advance pricing agreements.

    • She has a very high level of understanding of our company and industry. She suggests various possible alternatives for complex situations, which greatly helps the company manage risks.

      Tax respondentAsia-Pacific
    • Tae-Yeon is more than great.

      Tax respondentAsia-Pacific
  • Band 2Im Jung Choi
    Band 2Im Jung Choi

    Im Jung Choi

    Choi Im Jung remains highly regarded for his tax practice in South Korea. He has experience advising on tax issues related to real estate transactions and expertise in beneficial ownership issues.

    • Im Jung is a very well-known tax consultant.

      Tax respondentAsia-Pacific
  • Band 3Byung-Moon Jung
    Band 3Byung-Moon Jung

    Byung-Moon Jung

    Jung Byung-Moon co-leads Kim & Chang's tax practice. He is a former chief research judge of the Supreme Court's tax team, and leverages his experience to serve clients in various disputes and audits.

    • He has years of experience in the courts and provides accurate solutions.

      Tax respondentAsia-Pacific
    • He has a good understanding of how tax systems and legislative purposes will be reflected in the company. He clearly explains the government's legislative intentions as they strengthen regulations.

      Tax respondentAsia-Pacific
  • Band 4Kwang-Jin Jung
    Band 4Kwang-Jin Jung

    Kwang-Jin Jung

    Jung Kwang-Jin regularly appears in tax disputes, audits and VAT matters, including at the Supreme Court level. His clients include large domestic and international companies, as well as government authorities.

    • Kwang-Jin provides excellent insights into legal and business matters and clearly identifies key issues, demonstrating strong analytical insight. He offers timely opinions and constructive feedback.

      Tax respondentAsia-Pacific
  • Band 4Sung Gweon Cho
    Band 4Sung Gweon Cho

    Sung Gweon Cho

    Cho Sung Gweon is known for his work on tax and customs duties litigation and tax audits. He typically represents Korean entities.

Ranked Individuals at Kim & Chang (7)

South Korea

Members

Provided by Kim & Chang

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