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Im Jung Choi

Work +82 2-3703-1143
Kim & Chang

Work Department

International Practice, Tax Audit & Tax Dispute Resolution, Finance Tax, Real Estate & Construction, Private Equity


Im Jung Choi is a tax attorney/CPA in the firm's Tax Audit & Tax Dispute Resolution Practice, Private Equity Practice, Real Estate & Construction Practice and Mergers & Acquisitions Practice. He also regularly advises clients on outbound, venture capital and finance tax matters.

Mr. Choi has over 21 years of experience advising companies on a wide range of corporate and business tax issues. A key focus of his practice has been permanent establishment and beneficial ownership issues.

As a member of the firm's Real Estate & Construction Practice, Mr. Choi also specializes in providing comprehensive tax advice on the acquisition, holding and sale of real estate, formation of various vehicles (i.e., ABS, MBS and REIT) with respect to the acquisition of real estate to achieve tax savings and the establishment and operation of qualified Project Finance Vehicles (PFV) for developing large tracts of land eligible for special tax benefits.

Mr. Choi's representative work in recent years includes advising clients on permanent establishment and beneficial ownership issues with respect to the tax audit on foreign private equity funds to defend the taxpayer's position and advising clients on tax issues relating to the acquisition and sale of real estate in Korea and offshore.

Mr. Choi has represented a number of multinational corporations as well as strategic and financial investors in both cross-border and domestic M&A transactions.

Mr. Choi has co-authored various publications covering a range of tax issues, including among others, “Corporate Tax 2018 – South Korea” included in the Chambers & Partner's Global Practice Guides (2017), “Business Operations in the Republic of Korea” published in Bloomberg BNA’s Country Tax Portfolio (2014-Present), “Corporate Taxation – Korea” and “Individual Taxation – Korea” included in the International Bureau of Fiscal Documentation’s Country Analysis (2014-Present), and the Korea chapter of Practical Law Company’s “Private Acquisitions Multi-Jurisdictional Guide” (2009-2011).

Mr. Choi received his Master of Professional Accounting degree from The University of Texas at Austin in 2001 and his Master of Business Taxation degree from The University of Seoul in 1999. He received his B.B.A. from Yonsei University in 1987. Mr. Choi is a certified public accountant in Korea and in the United States.


Korean and English


Certified Public Accountant, Korea, 1986; USA, 2001


University of Texas at Austin (Master of Professional Accounting, 2001)
University of Seoul (Master of Business Taxation, 1999)
Yonsei University (B.A., Business Administration, 1987)

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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