Tom Kwon

Practice Areas

International Tax, Mergers & Acquisitions, Real Estate, Finance, Tax Ruling and Legislative Consulting, Outbound Investment, Private Equity, Banking, Tax Audit Defense and Pre-tax Audit Review, Tax Appeal.

Career

Tom is the Head of Lee & Ko’s International Tax Practice. He advises Korean and foreign companies, investment funds and other investors on tax matters. He practices primarily in international tax and M&A tax, including inbound and outbound acquisition structuring, financing, reorganization, cross-border transactions and offshore/onshore fund formation and structuring from tax perspective. Tom’s practice also involves advising clients on tax controversies and disputes as well as matters involving investor’s protection. Tom has over 24 years of international tax experience in Korea and in the U.S. Prior to joining Lee & Ko, Tom was a director in Deloitte’s M&A and International Tax Group. Tom has been involved in many of the major transactions (both buy and sell-side) in Korea for foreign and Korean investors, including private equity funds, since 2008.

Tom also serves and provides tax advice for a number of large Korean financial institutions and other investors in outbound investments into the U.S., Europe and Asia. In addition, Tom has represented high-net worth Korean individuals with tax compliance and reporting matters in the U.S. as well as Europe. Prior to a career in tax, Tom worked in the asset management and fund practice at other accounting firms as well as practiced commercial law at a New York law firm.

Tom is a member of the International Bar Association, the International Fiscal Association Korea, the Inter-Pacific Bar Association and the American Chamber of Commerce in Korea. Tom is a contributor to Chambers and Partners Global Practice Guides. Tom was also the lead writer and editor for the Korean section of the IBFD Permanent Establishment database from 2009 to 2016.

Professional Memberships

International Bar Association, International Fiscal Association Korea, Inter-Pacific Bar Association, American Chamber of Commerce in Korea.

Publications

• Chambers and Partners Global Practice Guide – Tax Controversy 2025 (Co-author)

• Mondaq – Tax Disputes Comparative Guide 2025 (Co-author)

• South Korea First to Enact Global Minimum Tax Rules Amid Concerns (Co-author) (Bloomberg Tax, July 7, 2023)

• The Corporate Tax Law: South Korea (The Corporate Tax Planning Law Review, May 10, 2023)

• Cryptocurrency – A Comparison of Tax Laws: South Korea (Asia Business Law Journal, November 30, 2022).

• Intercompany Loan Transactions: Recent Developments in South Korea’s Transfer Pricing Regime (Bloomberg Tax, February 18, 2022)

• Establishing a Business in Korea (Co-author) (Thomson Reuters Practical Law Establishing a Business Guides, February 1, 2021)

• South Korea Trends in Transfer Pricing (Co-author) (Bloomberg Tax, November 16, 2020)

• South Korea Trends in Permanent Establishment (Co-author) (Bloomberg Tax, October 21, 2020)

• Tax on Corporate Lending and Bonds Issues in South Korea (Co-author) (Thomson Reuters Practical Law Tax on Transactions Global Guide, April 1, 2018)

• Beneficial Ownership for Foreign Funds in Korea: One Step Forward, Two Steps Back (Tax Planning International Asia-Pacific Focus, Bloomberg Tax, December 2017)

• Permanent Establishments: Korea (Rep.) Chapter (IBFD, 1 September 2016)

• Tax Considerations of Pre-deal Restructuring: Adding Value to Your Strategy (Deloitte M&A Tax Dbriefs, 31 May 2016)

Personal

Outside Board of Director, Topor & Co. Korea

Languages Spoken

English, Korean.