Bae, Kim & Lee LLC’s tax practice offers a comprehensive range of tax services, with particular strength in tax disputes and transfer pricing. The team excels in tax appeals and works closely with other key departments, including white-collar criminal defence and international trade/customs. Led by Mooyoun Cho, the practice is supported by seasoned practitioner including Il Young Cho, who has a wealth of experience as a judge specialising in tax matters, and Seog Kyoo Kang, who brings expertise in civil and criminal litigation. Senior foreign attorney Maria Chang advises international clients on tax planning, treaty interpretation, and cross-border transactions.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘I believe that BKL's greatest strength is its active communication with clients. I work with other law firms in Korea as well, but BKL is overwhelmingly dedicated to communication more than any other firm. They grasp the issues of the case and present their opinions clearly and specifically while also listening to the client's opinions and providing prompt feedback.’

  • ‘Mooyoun Cho is excellent at planning litigation strategies and responding to feedback from the court.’

  • ‘BKL's tax team understands the fundamental issue for clients and has a good capability to navigate for effective and practical solutions in the complicated tax environment. They also proactively consult clients to make positive changes in mid-long term changes for business.’

  • ‘Mooyoun Cho is a good listener and organiser. To provide fundamental solutions for clients, he listens first and figures out the root causes of the problems. Then he tries to figure out the most effective approach while utilising BKL's full resources. From a client's perspective, I can be sure that he sets his goals to align with the client's business.’

  • 'BKL's tax team members are exceptional in their area of practice; their performance is remarkable at all times. They are also sincere and loyal to their clients.'

Key clients

  • ABB AS
  • Ardian Investment
  • Asiana Airlines, INC.
  • BLUE RUN VENTURES
  • Brockwell Capital Limited
  • DB Savings Bank Co. Ltd.
  • KOHLBERG KRAVIS ROBERTS & CO.
  • Korea Exchange
  • Korea Railroad Corporation
  • Meritz Securities

Work highlights

  • Advised Head of Samseong Tax Office, Korea in determining i) whether the consideration that Oracle’s Korean entity paid for the introduction of software should count as royalty income or business income and ii) whether the beneficial owner of the income is the Irish entity or the US parent entity.
  • Represented Korea Railroad Corporation in a lawsuit seeking revocation of a disposition by the tax authorities to deny the client’s request for tax correction on the grounds that employee benefits credits fall under the category of 'earned income'.
  • Represented ABB AS in a tax litigation case involving cancellation of value-added tax imposition of the Korean branch of ABB AS.

Lawyers

Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.

Practice head

The lawyer(s) leading their teams.

Mooyoun Cho

Other key lawyers

Il Young Cho, Seog Kyoo Kang, Maria Chang