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Je Heum Baik

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Kim & Chang

Work Department

Tax Audit & Tax Dispute Resolution, Litigation, International Trade & Customs, International Practice, Corporate Investigations & White Collar Defense, Corporate Governance, Tax, International Trade & Customs Litigation, Tax Litigation, Administrative & Public Law Litigation


Je-Heum Baik is an attorney at Kim & Chang’s Tax Litigation, Tax Audit & Dispute Resolution, General Tax Consulting and International Trade & Customs Practices. He represents clients in general civil and administrative litigation. Additionally, Mr. Baik has extensive experience in litigating corporate tax issues on behalf of financial institutions and foreign entities facing international tax issues. Drawing on his vast experience, Mr. Baik also provides tax advisory services to clients across various industries. 
As a Kim & Chang attorney who has been focusing on tax matters for over a decade, Mr. Baik has represented clients as lead counsel in precedent-setting cases with amounts in controversy reaching as high as KRW 1.7 trillion. In addition to tax litigation, Mr. Baik represents clients facing tax audit and provides tax and customs advisory services. 
Aside from his practice at Kim & Chang, Mr. Baik serves at the Ministry of Strategy and Finance as a legal advisor to the Tax and Customs Office and as a director in the Tax Regulations Review Committee and Tax System Development Committee. His teaching appointments include Seoul National University and the Judicial Research & Training Institute. Mr. Baik’s service on the executive boards of the Tax Law Association of Korea, the Korean Academic Society of Taxation, the NTS Committee on Modification and Improvement of International Tax Law, the Tax Research Forum and the Korean Customs Academic Society has allowed Mr. Baik to author numerous tax-related publications and speak at various tax conferences and seminars. These experiences and accomplishments have resulted in senior partners at other reputable law firms ranking Mr. Baik as one of the top Korean attorneys in tax, customs and international trade matters. Chambers Asia has designated Mr. Baik as a Leading Individual, and he also received a distinguished service award from the Korean Tax Academy.
Before joining Kim & Chang, Mr. Baik served in the judiciary, accumulating expertise on a wide range of civil, criminal, administrative and tax issues. At Seoul National University and Yonsei University, Mr. Baik focused his studies on tax law and accounting. Mr. Baik has also studied internationally in the United States at the Harvard Law School’s International Tax Program and holds a Tax LL.M. from NYU School of Law. Further, Mr. Baik earned a Ph.D. in Law from Seoul National University. In addition to his membership with the Korean Bar, he is a member of the New York State Bar and is certified as a public accountant by the Illinois State Board of Accountancy. 


Korean, English and Japanese


Admitted to bar, Korea, 1991; New York, 2004
Certified by the Illinois State Board of Accountancy, 2004


Graduate School of Law, Seoul National University (Ph.D., Law, 2005)
Columbia Law School (Visiting Research Fellow, 2004)
New York University School of Law (LL.M., Taxation, 2003)
Harvard Law School, International Tax Program (2002)
Graduate School of Business Administration, Yonsei University (M.B.A., 1995)
Graduate School of Law, Seoul National University (LL.M., 1994)
Judicial Research and Training Institute of the Supreme Court of Korea (1991)
College of Law, Seoul National University (LL.B., 1988)

South Korea: Tax

Tax – Local firms

Within: Tax – Local firms

Kim & Chang's ‘excellent in every factor’ practice handles all tax-related matters including M&A, transfer pricing, tax audit litigation and appeals. Co-heads Woo Hyun Baik and Byung Moon Jung are highly regarded, while Seung Jong Yang and Je Heum Baik are singled out for their ‘outstanding reputation’ in tax audit and disputes. Im Jung Choi, Seung Hwan Jin and Jong Koo Park acted for MBK Partners on a transaction valued at $ 1.1bn. Jin and Keun Ah Cho represented JP Morgan Asset Management on the first REF trust sale. Tae-Yeon Nam has extensive expertise in transfer pricing and audit matters. Also of note for tax disputes, M&A and audits are Hae Ma Joong Kim and foreign attorney Jeremy Everett.

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