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Tax - South Korea
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Maria Chang is known for her work in international tax matters. She regularly advises on corporate tax and investment-related matters.
Maria Chang
Asia-Pacific Guide 2026
Band 3 : Tax
Email address
[email protected]Contact number
82 2 316 4165Share profile
Lawyers profile
Asia-Pacific 2026
Lawyers profile | Asia-Pacific 2026: Tax
Maria Chang
Ranked in 1 Practice Areas
Band 3
About
Provided by Maria Chang
Asia-Pacific
Practice Areas
Maria Chang is a senior foreign attorney in the Tax Practice Group at Shin & Kim.
She advises on a wide range of tax issues for foreign clients across various industry sectors, including structuring, tax planning, treaty interpretation and cross-border transactions. She also assists foreign clients in managing tax controversies, including tax audit defense, tax appeals and litigation.
Career
Shin & Kim LLC (2025-Present)
Bae, Kim & Lee LLC (2009-2025)
Samil PricewaterhouseCoopers (2006-2009)
Professional Memberships
Ohio Bar
Publications
IFA 2024 Cape Town Congress – Republic of Korea Branch Report Subject 2 – Practical Approaches to International Tax Dispute Prevention and Resolution (Co-authored)
Tax Disputes and Litigation: South Korea, Lexology, 2025 (Co-authored)
The Tax Disputes and Litigation Review - Korea Chapter, Law Business Research, 2021-2024 (Co-authored)
The Inward Investment and International Taxation Review - Korea Chapter, Law Business Research, 2020-2022 (Co-authored)
Chambers Global Practice Guides – Alternative Funds 2021: Korea Chapter (Co-authored)
Chambers Global Practice Guides – Alternative Funds 2020: Korea Chapter (Co-authored)
Foreign Entity Classification in Korea, Tax Notes International Vol. 99 No. 5, pp. 635-638, Tax Analysts, 2020 (Co-authored)
Korea's Evolving Royalty Source Rule, Tax Notes International Vol. 98 No. 4, pp. 447-450, Tax Analysts, 2020 (Co-authored)
Chambers Global Practice Guides – Alternative Funds 2019: Korea Chapter (Co-authored)
Recent Changes to South Korea's Corporate Tax Laws, Tax Notes International Vol. 94 No. 6, pp. 541-546, Tax Analysts, 2019 (Co-authored)
Education
Cleveland State University College of Law
J.D.
2006
University of Toronto
B.Sc.
2002
Contributions
Latest contributions provided by Maria Chang
Authored by
Maria Chang, Joceline Park, Hakrae Cho, Ohryung Lee
Strengths
Provided by Chambers
Slide 1 of 1
She works well and is very meticulous. She's liked by clients.
She works well and is very meticulous. She's liked by clients.
Articles, highlights and press releases
2 items provided by Shin & Kim
Slide 1 of 1
Article
SUPREME COURT RULING ON KOREAN CUSTOMS DUTY ACT OVER “FREE GOODS”
SUPREME COURT RULING ON KOREAN CUSTOMS DUTY ACT: FREE GOODS SUPPLIED AS VOLUME DISCOUNTS ARE NOT “FREE OF CHARGE GOODS”
Article
Korea to impose VAT on range of inbound direct-to-consumer connected services
<b>10% VAT extended to business-to-consumer (B2C) services including online ad posting, cloud computing, goods/services “intermediation”</b><br><b>Amendments to Value Added Tax Act will take effect from July 1, 2019</b><br><b>Changes will affect B2C services of multinational technology firms, but </b>
Article
SUPREME COURT RULING ON KOREAN CUSTOMS DUTY ACT OVER “FREE GOODS”
SUPREME COURT RULING ON KOREAN CUSTOMS DUTY ACT: FREE GOODS SUPPLIED AS VOLUME DISCOUNTS ARE NOT “FREE OF CHARGE GOODS”
Article
Korea to impose VAT on range of inbound direct-to-consumer connected services
<b>10% VAT extended to business-to-consumer (B2C) services including online ad posting, cloud computing, goods/services “intermediation”</b><br><b>Amendments to Value Added Tax Act will take effect from July 1, 2019</b><br><b>Changes will affect B2C services of multinational technology firms, but </b>
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