South Korea

Samil PricewaterhouseCoopers

LS Yongsan Tower, 15th Floor

92, Hangang-daero, Yongsan-gu

Seoul 140-702

Korea

Tel: +82 2 3781 2594

Fax: +82 2 790 1507

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

Website: www.samil.com

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

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

Henry has accumulated 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.

As a transfer pricing specialist, Henry has prepared transfer pricing studies for the purposes of tax compliance, dispute resolution, tax planning and business restructuring. He has analysed a full spectrum of transactions and advises multinational companies 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, 2013 and 2014, he was selected for inclusion in the Legal Media Group's Best of the Best.

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-chair 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 of business administration from the Kellogg School of Management at Northwestern University.

Deloitte Anjin LLC

9F, One IFC Bldg, 23 Yoi-dong

Youngdeungpo-gu

Seoul 150-876

Korea

Tel: +82 2 6676 2410

Email: taehyungkim@deloitte.com

Dr Tae Hyung Kim is a senior partner and the national leader of the global transfer pricing group at Deloitte Korea. For 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 contributed to articles in IBFD's International Transfer Pricing Journal, BNA's International Transfer Pricing Forum and 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.

Deloitte Anjin LLC

4F, One IFC Bldg, 10 Gukjegeumyung-ro, Youngdeungpo-gu

Seoul 150-876

Korea

Tel: +82 2 6676 2416

Fax: +82 2 6674 2510

Email: jekwon@deloitte.com

Jee Won Kwon is a tax partner at the Seoul office of Deloitte Korea. He has almost 18 years' experience providing tax consulting services to local and foreign multinational companies in the telecommunications, energy and manufacturing industries.

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

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

Deloitte Korea

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

Seoul, Seoul 150-876

Korea

Tel: +82 2 6676 2450

Email: nhpark@deloitte.com

Now a principal of Deloitte Anjin LLC (Deloitte Korea), Nam Hyuk Park has a combined 20-plus years of tax-related experience in public offices including National Tax Services, National Tax Tribunal, and the Tax Systems Office in the Ministry of Strategy and Finance. His specialised experience includes working in tax appeals with the Seoul High Court of Justice and National Tax Tribunal.

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

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