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DEPARTMENT PROFILE

Lee & Ko

Tax

2 ranked lawyersBand 2South KoreaAsia-Pacific 2022 View ranking table
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department information
Ranked Lawyers
chambers review
department information
Ranked Lawyers

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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. Also has experience in tax issues relating to M&A and real estate. Experienced, specialised team includes both domestic and foreign practitioners and former government officials and judges. Particular strength in tax disputes, handling cases relating to tax deductions, acquisition tax and VAT. Also advises on cross-border tax planning, including expertise in transfer pricing. Its key clients include AIG, Intergraph Korea and Mastercard.

Work highlights

Lee & Ko represented Mastercard in a dispute related to whether assessment fees paid to Mastercard constitute Korean royalties and should therefore be subject to withholding tax.

Notable practitioners

Byeong Jun Son is a former judge. His work often covers Korean tax disputes, including in relation to VAT. A source says that he is "well known in the tax litigation industry."

Jay Shim is involved in tax litigation and transactional work in South Korea. His expertise includes matters relating to withholding tax.

Department Information

This content is provided by Lee & Ko.

Overview

Lee & Ko’s Tax Practice Group provides our valued clients with a full range of services in all areas of Korean tax law, including corporate and individual income tax, VAT, international tax, inheritance & gift tax, and local taxes. Some of the key industry sectors that we serve include Real Estate & Construction, TMT/Technology & Software, Ship Building, Insurance, Banking & Financial Services, and Infrastructure.

Our Tax Practice Group provides our clients with timely, effective, and practical solutions for their most complex tax challenges, including tax audit defense, tax appeal and litigation. We have a distinguished track record of successfully handling the most leading tax issues for our clients, including recent cases involving beneficial ownership under international tax treaties and real estate transfer taxes. Our Tax Practice Group is also renowned for our expertise in tax consulting and advisory services, including transfer pricing, M&A transactions, inbound and outbound structuring, tax rulings, and legislative consulting.

Our Practice Group consists of the finest tax professionals, including Korean and foreign attorneys, CPAs, and former senior government officials. We have over 90 tax professionals and include experts who previously worked as Korean Supreme Court Tax Research Judges, Tax Tribunal judges, ex-NTS officers, as well as international tax lawyers and other specialists, many with extensive experience at top-tier law firms and accounting firms.

Members

Ma, Ok Hyun (Head of Department)

Shim, Jay (Head of Department)

Chang, Yeon Ho

Cho, Tae Bok

Jang, Soon Nam

Kim, Kyung Tae

Kim, Sung Hwan

Kwon, Tom

Lee, In Su

Park, Young Uk

Clients

ADT Caps

Intellectual Ventures

LG International

Lotte Property & Development

Mastercard

Microsoft

Saint Gobain

Shinsegae

SK Telecom

Industries

Banking & Financial Services

Consumer Product Manufacturing

Infrastructure

Insurance

Pharmaceuticals & Life Sciences

Real Estate & Construction

Ship Building

TMT/Technology & Software

Tax

Lee & Ko

firm
Location

Hanjin Building

63 Namdaemun-ro

Jung-gu

Seoul

Seoul

South Korea

04532

View Firm Profile

Ranked Lawyers

Chambers Research is conducted by 200 Research Analysts, across 200 jurisdictions and provides nearly 6,000 rankings tables. Annually we collect hundreds of thousands of responses from clients, the majority via in-depth interview. Learn more about our methodology.

South Korea

Tax


Byeong Jun Son
Band 3