Senior Foreign Attorney (Partner)

Hanjin Building, 18floor, 63 Namdaemun-ro,
Jung-gu, Seoul, 04532
South Korea


+82263866627





Highly Regarded

English
Korean


Jurisdictions:

South Korea

Practice areas:

General corporate tax


Tom is Head of Lee & Ko's International Tax Practice and has over 20 years of experience in Korea and the US. He advises Korean and foreign companies, investment funds and other investors on tax-related matters, such as acquisition structuring, financing, reorganization, cross-border transactions, and offshore/onshore fund formation.

He also advises on tax controversies and investor protection. He has been involved in many transactions for foreign and Korean investors. In addition, Tom has represented high-net worth Korean individuals with tax compliance and reporting matters in the U.S. as well as Europe.

Tom is a member of the International Bar Association, the International Fiscal Association Korea, and the American Chamber of Commerce in Korea. Tom was the lead writer and editor for the Korean section of the IBFD Permanent Establishment database from 2009 to 2016.

Year joined firm: 2016

  • Representing a large U.S. defensive patent aggregation firm on claim for refund of withholding tax on license fees from Samsung Electronics, LG Electronics and SK Hynix.
  • Represented Biogen, Inc. on the sale of its interest in Samsung Bioepis, a biosimilar JV, to Samsung Biologics.
  • Representing ultra HNW families on emigration and inheritance tax planning.

Corporate tax matters:
  • Corporate taxes 
  • Financial services 
  • M&A 
  • Restructuring 
  • Technology 
  • Transactions
Dispute resolution:
  • Audit defence 
  • Dispute resolution 
  • Litigation 
  • Pre-litigation
Indirect tax:
  • VAT
Tax advisory:
  • International tax advisory
  • Tax consulting

  • Aviation
  • Construction and materials
  • Energy
  • Financial services
  • Healthcare
  • Insurance
  • Pharmaceutical and life sciences
  • Real estate
  • Technology and telecommunications
  • Utilities

  • JD, University of Pennsylvania Law School, 1994
  • BA, History, Columbia University (College), 1990

  • American Chamber of Commerce NKorea, 2016
  • International Fiscal Association Korea, 2016

  • New York State, 1995