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Key contacts
Partner: Steve Kim
Partner: Tom Kwon
Quick facts
Languages

Korean, English, Japanese, Chinese

Practitioners (worldwide)

90

Total number of lawyers

90

Other qualified practitioners

70

Partners

20

Key practice areas
General corporate tax
Tax
Tax controversy
Transfer pricing
Firm overview

Following its establishment in 1977, Lee & Ko has become one of Korea’s premier full-service law firms, widely recognized for its leadership and outstanding success in every area of legal practice.
As has been confirmed in numerous reviews conducted by Korea’s major media outlets, as well as ratings produced by international law firm rating services, Lee & Ko enjoys one of the highest levels of client satisfaction and a particularly excellent reputation for the quality of the firm’s legal services. Among other things, Lee & Ko prides itself on its ability to provide clients with the following advantages.

At Lee & Ko, we know the extremely important role that tax advisors serve in helping our clients execute their commercial strategies and manage their business. In order to meet the increasingly challenging business environment, Lee & Ko’s Tax Group is comprised of Korea’s most renowned tax professionals, including former judges who specialized in tax controversies, seasoned Korean and international attorneys with a wide range of transactional experience, tax focused CPAs and high ranking former government tax officials with many years of experience in formulating tax policy and conducting numerous tax investigations. We are supported by senior advisors, including former government ministers/officers, former Supreme Court judges, former Commissioner of the National Tax Service and other high ranking officers from the National Tax Service, Customs Service and other governmental authorities, who have vast experience with regulatory tax issues and working with the government on drafting and revising tax legislation and regulations.

Client feedback
  • “Very knowledgeable in complex tax laws and precedents.”

  • "Successfully defended our position against the claim by NTS (National Tax Service) that the royalties paid were not arm's length transactions through extensive document analysis and effective communication."

  • "Highly proactive and always try to be ahead of the game, especially under tax audit situations.”
Key practice areas

Corporate Tax Matters

  • Advance Pricing Agreements (APAs)
  • Corporate taxes
  • Cost-sharing arrangements
  • Cryptocurrency taxation
  • Environmental tax matters
  • Financial services taxation
  • Mergers & Acquisitions (M&A)
  • Restructuring
  • Technology taxation
  • Transactions
  • Value chains

Dispute Resolution

  • Arbitration
  • Audit defence
  • Audit support
  • Competition/antitrust cases
  • Controversy management
  • General dispute resolution
  • Litigation
  • Mutual Agreement Procedures (MAPs) / Alternative Dispute Resolution (ADRs)
  • Pre-litigation strategies
  • State aid disputes

Tax Advisory

  • International tax advisory
  • Tax consulting

Indirect Tax

  • Customs duties
  • Supply chain taxation
  • Value-Added Tax (VAT)

Transfer Pricing

  • Arbitration
  • Audit defence
  • Audit support
  • Business model optimisation
  • Business restructuring
  • Competition/antitrust cases
  • Controversy management
  • Cost-sharing arrangements
  • Cross-border project management
  • Dispute resolution
  • Economic modelling
  • International tax planning
  • Intellectual property (IP) management
  • Litigation
  • TP policy design
  • TP risk management
Key practice contacts & recent matter highlights

Tom Kwon
International tax planning
tom.kwon@leeko.com
 
Steve Minhoo Kim
Transfer pricing and tax audit defence
steve.kim@leeko.com

Sector expertise
Other offices

Seongnam-si, South Korea

Techone Tower, 131 Bundangnaegok-ro, Bundang-Gu

T: +82-2-02-772–4000

 

Beijing, China

Room 1504, 15F, Radiance Building, No.6, 4th District Wangjing Dongyuan, Chaoyang District

T: +86-10-8478-5377

 

Ho Chi Minh City, Vietnam

10 Floor, 3A - 3B Ton Duc Thang Street, Ben Nghe Ward, District 1

T: +84-28-3827-3886

Address:
63 Namdaemum-ro, Jung-gu
Seoul, 04532
Tel:+8263866271 Web Address:https://www.leeko.com
2026 Edition
General corporate tax
Tier 3
10 firms ranked
View full list

Tier 1

Kim & Chang
4 practice areas
View profile
Samil PwC
4 practice areas
View profile

Tier 2

Deloitte Anjin
4 practice areas
View profile
Samjong KPMG
4 practice areas
View profile
Yulchon
4 practice areas
View profile

Tier 3

EY
7 practice areas
View profile
Lee & Ko
4 practice areas
View full profile

Tier 4

Bae Kim & Lee
4 practice areas
View profile
Shin & Kim
4 practice areas
View profile
Yoon & Yang
4 practice areas
View profile
Tax controversy
Tier 2
9 firms ranked
View full list

Tier 1

Kim & Chang
4 practice areas
View profile
Samil PwC
4 practice areas
View profile
Yulchon
4 practice areas
View profile

Tier 2

Bae Kim & Lee
4 practice areas
View profile
Deloitte Anjin
4 practice areas
View profile
Lee & Ko
4 practice areas
View full profile
Samjong KPMG
4 practice areas
View profile

Tier 3

Shin & Kim
4 practice areas
View profile

Tier 4

Yoon & Yang
4 practice areas
View profile
Transfer pricing
Tier 2
9 firms ranked
View full list

Tier 1

Kim & Chang
4 practice areas
View profile
Samil PwC
4 practice areas
View profile

Tier 2

Deloitte Anjin
4 practice areas
View profile
EY
7 practice areas
View profile
Lee & Ko
4 practice areas
View full profile
Samjong KPMG
4 practice areas
View profile
Yulchon
4 practice areas
View profile

Tier 4

Yoon & Yang
4 practice areas
View profile

Other notable

Shin & Kim
4 practice areas
View profile
Overview

Lee & Ko is a law firm headquartered in South Korea, with offices across China and Vietnam. Its Tax Group, comprising over 100 professionals, is jointly led by Partners Ok Hyun Ma and Kyung Tae Kim. The team delivers integrated tax solutions across a wide range of areas, including tax appeals and litigation, tax consultancy, transfer pricing, and private client services. Renowned for its strength in tax litigation, the team has extensive experience in tax audit defence. Partner Tom Kwon and Partner Steve Minhoo Kim play pivotal roles in the firm’s international tax and transfer pricing service lines, respectively. 

In a recent case study, the team advised Brain Asset Management on a pre-IPO equity investment, delivering comprehensive tax analysis and strategic planning to minimize tax liabilities while ensuring full compliance with Korean tax regulations. 

Associates June Hyo Kang, Kyu Bin Kang, Yong Sung Jung, and Yeon Hyung Kim joined the team in 2024. 

Client feedback  

“Quick feedback and explain professionally” 

“well-prepared and feedback quickly/ and have good knowledge for Tax” 

Linked Reviews
Tax

The Lee & Ko tax group is comprised of over 90 professionals. It offers tax services in areas of international tax and transfer pricing. Tom Kwon, one of the most experienced foreign attorneys and international tax practitioners in Korea, leads the international tax practice. Ok Hyun Ma and Kyung Tae Kim co-head the tax team. They both focus their practice on tax litigation.

Details of the firm’s work and clients remain confidential.

Client feedback

“Very knowledgeable in complex tax laws and precedents.”

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