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Bae, Kim & Lee LLC

Work +82 2 3404 0000
Fax +82 2 3404 0001
Beijing, Dubai, Gyeonggi-do, Hanoi, Ho Chi Minh City, Hong Kong and 3 more

Il Young Cho

Work 82.2.3404.0545
Bae, Kim & Lee LLC

Work Department



Tax; Litigation; International Trade; Transfer Pricing


Il-young Cho is a partner of Bae, Kim & Lee LLC. Prior to joining BKL in March 2013, she worked at courts for 21 years: She started her career as a judge in 1992 and then worked at various levels of courts including Seoul Central District Court (judge), Seoul High Court (judge), Supreme Court (research judge), Incheon District Court (presiding judge in administration division),and Seoul Administrative Court (presiding judge in tax division). In particular, while serving in the Supreme Court as a research judge (presiding judge in charge of tax team), she handled important tax cases; while in Seoul Administrative Court, she wrote and edited a book about tax litigation practice. Based on her experience and expertise, she wrote many papers on tax law. Her practice focuses on: consultation regarding tax cases, tax appeals (including request for adjudication) and tax litigation, and administrative litigation. She is a non-standing member of Central Administrative Appeals Commission.


Korean, English


Korean and Seoul Bar(1989)


Fordham Law School, U.S. (Visiting Scholar, 2010); Korea University Law School(LL.B., 1987)

South Korea: Tax

Tax – Local firms

Within: Leading individuals

Il Young Cho - Bae, Kim & Lee LLC

Within: Tax – Local firms

Bae, Kim & Lee LLC’s tax group is particularly strong in disputes, appeals and customs matters. Key figures include practice head Wu Cheol Song, Cheol Hyung Yu and Il Young Cho, who recently acted for SK E&C, securing the dismissal of approximately $12.7m worth of VAT levied on the company. Seung-Wan Chae has advised Philip Morris Korea on a range of tax matters relating to the launch of new IQOS products. Other key cases include a successful Supreme Court appeal dismissing the tax authority's demand for $5.7bn worth of VAT imposed on KORAIL. Elsewhere, Tae Kyoon Kim, Hakrae Cho and senior foreign attorney Maria Chang advised Unilever on its acquisition of Carver Korea.

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