SOUTH KOREA Law and Practice Contributed by: Hyeon Kang, Tae Kyoon Kim, Seungil Hong and Sung-Ho Moon, Bae, Kim & Lee LLC
Bae, Kim & Lee LLC (BKL) was founded in 1980 and is a full-service law firm covering all major practice areas, including corporate law, merg - ers and acquisitions transactions, dispute res - olution (arbitration and litigation), white-collar criminal defence, competition law, tax law, cap - ital markets law, finance, intellectual property, employment law, real estate, technology, media and telecom (TMT), maritime, and insurance matters. With more than 650 professionals lo - cated across its offices in Seoul, Beijing, Hong Kong, Shanghai, Hanoi, Ho Chi Minh City, Yan -
gon and Dubai, it offers its clients a wide range of expertise through a vast network of offices. The firm is composed of a diverse mix of Ko - rean and foreign attorneys, tax advisers, indus - try analysts, former government officials, and other specialists. A number of its professionals are multilingual and have worked at well-known law firms in other countries, enabling them to assist international clients as well as Korean clients abroad successfully with cross-border transactions.
Authors
Hyeon Kang is a partner at BKL. He advises various domestic and international clients in the areas of real estate (including construction) and finance. Since the Korean real estate market
Tae Kyoon Kim is a certified public accountant at BKL. His work areas include tax appeals and tax consultations, and he has abundant experience in international and financial tax.
opened to foreign investment in 1998, he has focused mainly on real estate and finance transactions, as well as real estate development projects. He mainly deals with collective investments in real estate through real estate holding companies, real estate funds/trusts, project finance vehicles and similar special purpose vehicles. Hyeon has also been instrumental in amending the relevant acts and regulations with respect to collective investment in real estate. He lectures on collective investment at the Lawyer Training Institute of the Korean Bar Association and the Judicial Research and Training Institute of the Korean Supreme Court. Hyeon is a member of the New York Bar Association.
He provides advice on tax issues in connection with restructuring and inbound and outbound investment and has obtained successful results by taking charge of tax probes and tax appeals for financial institutions, large companies, and foreign equity funds. Tae Kyoon was a member of the National Tax Judging Committee and the Steering Committee for International Tax Law and Regulations of the National Tax Service. Currently, he is a member of the Financial Industry Tax Interests Committee of Korea Tax Seminar and of the International Fiscal Association Korea. He also lectures on tax law at the Korea National Open University Business School.
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