Department profile
Lee & Ko

Tax

Asia-Pacific Guide 2026 : South Korea


Lee & Ko

Rankings

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.

Clients (15)

  • Lotte Property & Development
  • SK Telecom
  • Electronic Arts
  • McDonald’s
  • Universal Display Corporation
  • Audi Volkswagen
  • Tesla, Inc.
  • MetLife, Inc.
  • Hyundai Department Store
  • Hanwha Ocean
  • Celltrion
  • Lotte Shopping
  • NH Investment & Securities
  • Korea Land & Housing Corporation
  • Biogen, Inc.

Industries (9)

  • Real Estate & Construction
  • TMT/Technology & Software
  • Ship Building
  • Insurance
  • Banking & Financial Services
  • Infrastructure
  • Consumer Product Manufacturing
  • Pharmaceuticals & Life Sciences
  • Automotive

Chambers Review

Provided by Chambers

Tax - South Korea

Band 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

Provided by Chambers

  • 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

  • They are adept at managing multi-layered issues, all while maintaining smooth communication with counterparties and authorities.

    Tax respondentAsia-Pacific
  • Lee & Ko's strength lies in its extensive team of tax professionals with expertise across all areas.

    Tax respondentAsia-Pacific

Notable Practitioners

Provided by Chambers

  • Band 2Kyung Tae Kim
    Band 2Kyung Tae Kim

    Kyung Tae Kim

    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.

      Tax respondentAsia-Pacific
    • He has excellent customer service and problem-solving skills.

      Tax respondentAsia-Pacific
  • Band 4Tom Kwon
    Band 4Tom Kwon

    Tom Kwon

    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.

      Tax respondentAsia-Pacific

Ranked Individuals at Lee & Ko (2)

South Korea

Members

Provided by Lee & Ko

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