South Korea

LS Yongsan Tower

191 Hangangro 2ga, Yongsanku

Seoul 140-702

Korea

Tel: +82 2 3781 2594

Fax: +82 2 790 1907

Email: henryan@samil.com, henry.an@kr.pwc.com

Website: www.samil.com

Henry An is a partner at Samil PricewaterhouseCoopers, the Korean member firm of PricewaterhouseCoopers, and serves as inbound leader with firm-wide oversight responsibility for foreign-invested companies.

Henry also serves as tax market leader, heads the inbound tax services group and financial services tax group and co-leads the transfer pricing group.

Henry has accumulated nearly 20 years of experience providing various types of consulting services in the US (Washington national tax, Chicago, New York Metro) and Korea. He specialises in providing advice on complex business and tax issues and serves as an adviser to some of the leading multinational corporations in the world.

As a transfer pricing specialist, Henry has prepared analyses for the purposes of tax compliance, dispute resolution, tax planning, business restructuring, and advance pricing agreements. He analysed a full spectrum of inter-company transactions including buy-sell, commission rates, transfers of intellectual property, cost sharing and buy-in payments, service fees, and loans and has advised multinational clients across a wide range of industries. He has been selected for inclusion in Legal Media Group's Guide to the World's Leading Tax Advisers and Guide to the World's Leading Transfer Pricing Advisers every year since 2004. In 2011 and 2013, he was selected for inclusion in the Legal Media Group's Best of the Best among transfer pricing advisers worldwide.

Henry has served as an external adviser to Korea's National Tax Service, Korea Customs Service, Ministry of Strategy and Finance, Office of the Prime Minister and President's Transition Committee. He is also treasurer and co-chairman of the Taxation Committee of the American Chamber of Commerce in Korea.

Henry received a bachelor of economics degree from the Wharton School of Business at the University of Pennsylvania and obtained his master's in business administration from the Kellogg School of Management at Northwestern University.

4F, One IFC

23, Yoido-dong, Youngdeunpo-gu

Seoul 150-876

Korea

Tel: +82 2 6676 2407

Fax: +82 2 6674 2520

Email: sanghoonbaek@deloitte.com

Website: www.deloitteanjin.co.kr

Sang Hoon Baek is a Deloitte Korea tax partner based in Seoul. He specialises in international, corporate and M&A tax matters. He has broad experience advising international and domestic companies.

Sang Hoon's US tax experience, gained while working in New York and studying US tax law at Duke University, combined with in-depth experience gained from working with multinational companies and tax practices at the law office of Kim & Chang, allows him to offer foreign and domestic clients reliable and business-oriented tax advice. He is a frequent speaker on Korean tax matters at domestic and international conferences, including the Private Equity Forum, among others. He is a leading author on the IBFD's permanent establishment section for Korea. He was a member of the tax law task force team of the Korean Ministry of Finance.

Sang Hoon's recent work includes advising private equity fund investments, structuring tax-free reorganisations, international inbound and outbound tax planning, and outbound consulting on US acquisition and corporate migration.

9F, One IFC Bldg, 23 Yoi-dong

Youngdeungpo-gu

Seoul 150-876

Korea

Tel: +82 10 8471 0811 / +82 2 6676 1099

Email: jaejang@deloitte.com

Website: www.deloitte.com

Jaehyung joined Deloitte Korea in 2011 in the tax controversy area. Before joining the firm, he worked as a deputy director and a director in the Ministry of Finance of Republic of Korea (ROK) for tax affairs from 1994 to 2011. The last position he held before joining Deloitte was director for corporate taxation in the Ministry of Finance of ROK; his previous positions include director for the International Economic Division (2006-2007), director of the EITC policy-making office, Tax Relief Division (2007-2008), President Office – Economic Policy Division Officer (2009-2010), and director of the International Tax Division.

Jaehyung is now responsible for Deloitte's tax controversy team in ROK. He is also an advisory member to the international tax division of ROK Ministry of Finance. Some of Jaehyung's main projects and recent work include analysis and advisory activities for the revision of tax regulations such as allowing authorisation of the business right for the tax purpose in 2011, as well as advising on various tax code interpretations (for example, expensing of lease set up fee).

Jaehyung received his BA in international economics from Seoul National University, and also holds a master's degree in accounting from SUNY at Binghamton. He is a frequent speaker on international taxation discussions organised by various universities including Korea University, Hongik University, and is also an instructor on various in-house and external courses organised by Deloitte on tax. He speaks both Korean and English.

9F, One IFC Bldg, 23 Yoi-dong

Youngdeungpo-gu

Seoul 150-876

Korea

Tel: +82 2 6676 2410

Email: taehyungkim@deloitte.com

Website: www.deloitte.com

Tae-Hyung Kim is a senior partner and the national leader of the global transfer pricing group at Deloitte Korea. Over more than 18 years, Tae Hyung has represented and advised multinational corporations in various industries on their global transfer pricing and supply chain management strategies. In so doing, he has handled complex transfer pricing disputes and negotiations with both Korean and foreign tax authorities.

Before specialising in transfer pricing, Tae-Hyung was a research fellow for the Korea Institute for International Economic Policy (KIEP). During his tenure at the KIEP, he advised the Ministry of Finance and Economy, the Ministry of Commerce, Industry, and Energy and the Ministry of Foreign Affairs in the area of international trade and investment policies.

Tae-Hyung has been contributing to articles in IBFD's International Transfer Pricing Journal, BNA International Transfer Pricing Forum, BNA Tax Management Transfer Pricing Reports, and Euromoney's Transfer Pricing Reviews. His economics publications also appear in the Canadian Journal of Economics and Review of International Economics.

He holds a PhD in economics from the University of Washington and is also a graduate of the advanced management programme of Harvard Business School. He graduated from Korea University with a BA in economics.

9F, One IFC Bldg

23 Yoi-dong

Youngdeungpo-gu

Seoul 150-876

Korea

Tel: +82 2 6676 2416

Fax: +82 2 6674 2500

Email: jekwon@deloitte.com

Website: www.deloitte.com

Jee Won Kwon is a tax partner at the Seoul office of Deloitte Korea. He has almost 17 years of experience in providing tax consulting services to local and foreign multinational companies in the telecommunications, energy and manufacturing industries.

Jee Won has extensive experience assisting in the introduction of legislation governing new tax incentive regimes, for example, the new tax incentives regime applicable to photovoltaic industries, 2012 EXPO events, and so on. Jee Won also has extensive experience dealing with complex tax controversy issues arising from corporate restructuring transactions (for example, spin-off, merger, and so on) executed by domestic companies. He has recently assisted in resolving a big tax controversy issue challenged by the Korean tax authorities in conjunction with a qualified vertical spin-off transaction.

Jee Won received his undergraduate degree in business administration from the Seoul National University in 1995, and he also studied business at the Seoul National University graduate program for two years. He now serves as a member of the National Tax Research Committee in the Korean Institute of Certified Public Accountants.

4F, One IFC Bldg, 23, Yoido-dong, Youngdeungpo-gu

Seoul, 150-876

Korea

Tel: +82 2 6676 2450

Email: nhpark@deloitte.com

Website: www.deloitte.com

Now a principal of Deloitte Anjin, Nam Hyuk Park has a combined more than 20 years of tax-related experience in public offices including National Tax Services, National Tax Tribunal, and the tax systems office in Ministry of Strategy and Finance. His specialised experiences span working in tax appeals with the Seoul High Court of Justice and National Tax Tribunal.

Nam Hyuk has advised a number of clients across multiple industries over the years.

Nam Hyuk is a graduate of Sungkyunkwan University and University of Colorado at Denver. He passed the Civil Administration examination (29th) in 1985.