Corporate Tax 2026

SOUTH KOREA Trends and Developments Contributed by: Tom Kwon, Jung-Ho Ryu, Steve Kim and Philje Cho, Lee & Ko

Philje Cho is a partner at Lee & Ko, specialising in international tax litigation and advisory. With over a decade of experience, he provides a sophisticated global perspective, underpinned by an LLM in

International Taxation from New York University School of Law (2023) and practical experience at Ernst & Young’s New York office (2023–2024), where he focused on cross-border tax advisory from a US perspective. Prior to joining Lee & Ko in 2017, he served as a Public-Service Advocate at the Ministry of Justice of Korea (2014–2017), accumulating extensive expertise across a broad spectrum of civil, criminal and administrative legal issues.

Lee & Ko Hanjin Building 63 Namdaemun-ro Jung-gu Seoul 04532 Korea

Tel: +82.2.772.4000 Fax: +82.2.772.4001 Email: tom.kwon@leeko.com Web: www.leeko.com

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