International Tax 2026

SOUTH KOREA Law and Practice Contributed by: Je-Heum Baik, Chang Hee Lee, Maria Chang and Min Kim, Shin & Kim

Shin & Kim is a top-tier Korean law firm with a stel - lar record as trusted adviser to the world’s leading Korean and multinational corporations, financial insti - tutions and government entities on business-critical and ground-breaking mandates. The firm is one of the largest, with over 800 professionals (including Korean and foreign attorneys, patent attorneys, tax attorneys, certified public accountants, customs specialists and other advisers). These professionals work in close-knit teams to deliver client-focused re - sults through offices in Korea and Asia, together with its unrivalled network of leading local firms around

the world. Shin & Kim’s clients rely on the firm’s com - mitment to quality and pursuit of the clients’ com - mercial objectives. The tax practice consists of over 50 lawyers, CPAs and former government officials from the National Tax Service, Ministry of Strategy and Finance, and Korea Customs Service. The team advises on all types of domestic and international tax-related matters, including tax audit defence, mock tax audits, advice on international transactions and tax treaties, transfer pricing, as well as customs- related advice.

Authors

Je-Heum Baik is a senior partner at Shin & Kim, mainly practising in the areas of tax appeals, tax advisory services, tax investigations and customs. Mr Baik has significant experience litigating corporate tax

Maria Chang is a senior foreign attorney in the Tax practice group at Shin & Kim. Ms Chang advises on a wide range of tax issues for foreign clients across various industry sectors, including structuring, tax

matters on behalf of financial institutions, large corporates and foreign entities. He provides practical and distinguished tax advice based on detailed case studies and reviews. During his long career as a tax attorney at Kim & Chang, Mr Baik successfully handled prominent tax cases with precedent-setting decisions, including the largest tax case in Korea involving KRW1.7 trillion, cementing his reputation as among the best tax lawyers.

planning, treaty interpretation and cross-border transactions. She also assists foreign clients in managing tax controversies, including tax audit defence, tax appeals and litigation.

Min Kim is a partner at Shin & Kim whose main practice areas include filing requests for correction, tax advisory services, tax audit response, tax appeals and litigation. Mr Kim has in-depth experience in providing tax

Chang Hee Lee of the Seoul National University School of Law is a senior adviser at Shin & Kim, mainly practising in the areas of general tax consulting, M&A and corporate accounting. Prof. Lee taught tax law

advisory services for domestic and foreign corporations and family business owners. As the only lawyer to have served across all key divisions of the National Tax Service – including the Tax Resource, Investigation and Litigation Bureaus – he offers a peerless depth of institutional insight. Over the past decade, he has led high-stakes teams and delivered differentiated solutions in international taxation and wealth succession.

for over 30 years at the Seoul National University School of Law, Harvard Law School, NYU Law School, University of Tokyo and other places around the world. Before receiving his LL.M. and the SJD degrees from the Harvard Law School in 1991 and 1994, he practised law and accountancy for over eight years in Seoul and Washington, DC.

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