Steve Minhoo Kim

Steve is a highly experienced international tax and transfer pricing expert with extensive knowledge and expertise in the global tax landscape. He currently serves as a partner at Lee & Ko, a leading law firm based in South Korea, where he specializes in international tax and transfer pricing matters.

Year joined firm: 2018

• Successfully defended a U.S.-based food franchise company in a transfer pricing tax audit.
• Successfully defended a U.S.-based OLED materials company in a transfer pricing tax audit.
• Successfully defended a U.S.-based life insurance company in a transfer pricing tax audit.
• Represented a Korean trading company and a footwear manufacturer in a bilateral APA negotiation between National Tax Service (NTS) of Korea and its counterparts across many different jurisdictions.
• Advised numerous foreign-invested enterprises in Korea on domestic tax and international tax issues, including corporate income tax, individual income tax, VAT, and tax credits.

• Business model optimisation
• Cross-border project management
• Economic modelling
• IP management
• Policy design

• APAs 
• Corporate taxes 
• Cost-sharing arrangements
• Financial services
• M&A 
• Restructuring 
• Transactions 
• Value chains

• Arbitration
• Audit defence 
• Audit support 
• Competition/anti-trust cases 
• Controversy management 
• Dispute resolution 
• Litigation 
• MAPs/ADRs 
• Pre-litigation

• Customs 
• Supply chains 
• VAT

• International tax advisory
• Tax consulting

• Arbitration 
• Audit defence 
• Audit support 
• Business model optimisation 
• Business restructuring 
• Competition / anti-trust cases 
• Controversy management 
• Cost-sharing arrangements 
• Cross-border project management 
• Dispute resolution 
• Economic modelling 
• International tax planning 
• IP management 
• Litigation 
• TP policy design 
• TP risk management

• Aviation
• Automotive
• Banking
• Construction and materials
• Consumer goods and services
• Energy
• Financial services
• Food and beverage
• Gaming
• Healthcare
• Insurance
• Investment management
• Mining
• Natural resources
• Oil and gas
• Pharmaceutical and life sciences
• Real estate
• Shipping
• Social infrastructure
• Technology and telecommunications
• Transport

• Bachelor's Degree in Commerce, University of Toronto (St. George) 2007
• Master's Degree in Business (MBA), Korean Advanced Institute of Science and Technology (KAIST), 2010
• Master in Law (LLM), University of Connecticut, 2019
• LLM in International Tax, Georgetown University

• Washington State Board of Accountancy (CPA), 2015

• District of Columbia, USA, 2020