About

Provided by Lee & Ko

Lee & Ko’s Tax and Customs Practice Group is recognized as a market leader in Korea. We deliver a comprehensive and full suite of services across the spectrum of practice areas, including tax controversy & litigation, tax audit defense, international and cross-border tax, transfer pricing, corporate/M&A, private client & estate/gift tax and customs duty/tariffs.

Our Practice Group is particularly renowned for its strong track record in handling complex tax controversies, including transfer pricing disputes, substance-over-form cases, withholding tax refund claims for patent royalties, beneficial ownership matters, and high-stakes corporate and individual tax audits.

Our Clients, including multinational companies, financial institutions, major Korean conglomerates and HNW families, value our team’s responsiveness, practicality, and ability to craft tailored solutions for novel or high-exposure tax and customs matters.

Our Practice Group comprises of premier tax and customs professionals, including Korean and foreign-qualified attorneys, CPAs, former senior government officials and other experts. With more than 100 practitioners, our team includes highly-qualified professionals who have served as Tax Research Judges at Korean Supreme Court, Tax Tribunal judges, senior officials from the National Tax Service and Ministry of Economy and Finance, as well as international tax experts with distinguished careers at leading global law firms and “Big Four” accounting firms.

Chambers Review

Provided by Chambers

Tax - South Korea

3
Band 3

What the Team is Known For

Lee & Ko is an established law firm in South Korea with a strong tax practice providing services across the spectrum of tax matters, including in the areas of tax consulting, tax litigation, cross-border taxation and audit defence. The team is also experienced in tax issues relating to M&A and real estate. Its veteran specialised team includes both domestic and foreign practitioners and former government officials and judges. Tax disputes are a particular strength, as is handling cases relating to tax deductions, acquisition tax and VAT. The team also advises on cross-border tax planning, including expertise in transfer pricing.

Work Highlights

  • Lee & Ko represented Korea Rural Community Corporation in a dispute before the Tax Appeals Tribunal challenging tax assessments totalling KRW20 billion.

Strengths

Provided by Chambers

Notable Practitioners

Provided by Chambers

Kyung Tae Kim
2
Kyung Tae Kim
2
Band 2

Kim Kyung Tae is an active partner at Lee & Ko, particularly noted for his assistance in tax litigation. He has experience advising on corporate income tax, VAT, and tax ruling applications.

He has rich experience and a high level of understanding of the company.

He has excellent customer service and problem-solving skills.

Tom Kwon
4
Tom Kwon
4
Band 4

Tom Kwon receives recognition for his expertise in M&A tax. He is co-head of Lee and Ko's international tax practice, acting for a range of high-profile clients, both foreign and domestic. He has the experience to advise on a wide range of matters, including tax controversies, structuring and disputes, among others.

Tom is a top-notch lawyer.

Ranked Lawyers at
Lee & Ko

Provided by Chambers
Filter by
Band

South Korea

Tax

Kyung Tae Kim
2
Kyung Tae Kim
2
Band 2
Tom Kwon
4
Tom Kwon
4
Band 4

Members

Provided by Lee & Ko

Jin Hoon Oh

Jung Hong Kim

Ok Hyun Ma

Head of Department

Sang Hoon Kim

Soon Nam Jang

Steve Minhoo Kim

Steve Oh

Sung Hwan Kim

Tae Bok Cho

Tae Woo Kim

Yeon Ho Chang

Young Gee Park

Young Uk Park

Clients

Provided by Lee & Ko

Audi Volkswagen

Biogen, Inc.

Celltrion

Electronic Arts

Hanwha Ocean

Hyundai Department Store

Korea Land & Housing Corporation

Lotte Property & Development

Lotte Shopping

McDonald’s

MetLife, Inc.

NH Investment & Securities

SK Telecom

Tesla, Inc.

Universal Display Corporation

Industries

Provided by Lee & Ko

Automotive

Banking & Financial Services

Consumer Product Manufacturing

Infrastructure

Insurance

Pharmaceuticals & Life Sciences

Real Estate & Construction

Ship Building

TMT/Technology & Software