Kim & Chang

Tax; Constitutional Litigation; Tax Audit & Tax Dispute Resolution; Tax Litigation; Finance & PEF Tax; VAT & Indirect Tax

Hae Ma Joong Kim is an attorney at Kim & Chang. He practices primarily in tax audit and dispute resolution, tax litigation, and general tax consulting.

Mr. Kim is actively involved in various cutting-edge taxation issues in Korea. He has represented leading multinational enterprises, private equity funds, financial institutions and both foreign and domestic companies on various tax litigation cases. Mr. Kim has also advised clients on a broad range of taxation and corporate matters, including M&A, corporate restructuring and tax planning.

Prior to joining Kim & Chang. Mr. Kim was a Judge Advocate in the Republic of Korea Air Force from 2003 to 2006. He has also been the Director of the Tax Law Association of Korea since 2012 and had served as a Committee Member of Korea Bar Association Committee on Taxation from 2014 to 2016.

Mr. Kim has regularly contributed to various publications. He submitted “A Study On Corporate Reorganization for Foreign Business and Adoption of Tax Deferral System – Focusing on Comparative Analysis of US Tax System” in the Seoul Tax Law Review Volume 12-2 and “Review of 2007 Inheritance Tax and Gift Tax Law Cases” in the Seoul Tax Law Review Volume 14-1. He also published “The Acquisition Timing on the Acquisition Tax,” Study on Special Law Volume 10. In addition, he released a publication on “Theory and Issues on Permanent Establishment Taxation” (Kyungin Publishing, 2017).

Mr. Kim earned his LL.B. from Seoul National University College of Law in 2001 and his Ph.D. from Seoul National University Graduate School of Law in 2016. He also received an LL.M. in international taxation from New York University School of Law in 2012. He attended the Judicial Research and Training Institute of the Supreme Court of Korea in 2002. He is admitted to the Korean bar.

Korean and English

Admitted to bar, Korea, 2003

Graduate School of Law, Seoul National University (Ph.D., 2016) New York University School of Law (LL.M., International Taxation, 2012) Graduate School of Law, Seoul National University (LL.M., 2006) Judicial Research and Training Institute of the Supreme Court of Korea (2002) Seoul National University (LL.B., 2001)