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Hae Ma Joong Kim

Work +82 2-3703-1612
Kim & Chang

Work Department

Tax Audit & Tax Dispute Resolution, Tax, Tax Litigation, Public Audit Affairs


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 has been 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 the 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 has served as a Committee Member of Korea Bar Association Committee on Taxation from 2014 to 2016.

Mr. Kim has regularly contributed 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. Most recently, he released publication on “Theory and Issues on Permanent Establishment Taxation” (Kyungin Publishing, 2017).

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


Korean and English


Admitted to bar, Korea, 2003


Graduate School of Law, Seoul National University (PhD, 2016)
New York University School of Law (LL.M. in 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)
College of Law, Seoul National University (LL.B., 2001)

South Korea: Tax

Tax – Local firms

Within: Next generation lawyers

Hae Ma Joong Kim - Kim & Chang

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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