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Legal Developments - Law Firm Thought Leadership by Lee & Ko

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Recent Decision by the Tax Tribunal Regarding Application of the Flat Tax Rate to Foreign Employees

Lee & Ko | March 11, 2020

Application of the flat tax rate to “a foreign employee who worked in Korea for a period which ended before January 1, 2014, and recommenced working in Korea after January 1, 2014”

Implementation of Pre-approval System for Cross-border M&A for Companies with National Core Technology

Lee & Ko | February 24, 2020

The Act on Prevention of Divulgence and Protection of Industrial Technology (the “Act”) provides for the protection of national core technologies held by Korean companies, research institutes, professional institutions and universities (each a “Protected Entity”) and prevention of their leakage. The Act was revised as of February 21, 2020 and the revised Act was went …

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New Supreme Court Decision Constrains Patentee’s Strategic Use of Correction Petition in Pending Patent Case

Lee & Ko | February 6, 2020

On January 22, 2020, the Supreme Court ruled, en banc, that if a petition to correct a patent specification or drawings is granted after the conclusion of the appellate phase of a patent invalidation action, the decision granting such petition cannot be a ground for retrial under Article 451, Paragraph 1, Subparagraph 8 of the …

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Major Amendments to the Credit Information Act Passed by National Assembly

Lee & Ko | January 23, 2020

On January 9, 2020, amendments to the Credit Information Use and Protection Act (“Credit Information Act”) were passed during a plenary session of the National Assembly. These amendments to the Credit Information Act (“Amendments”) were passed in tandem with respective amendments to the Personal Information Protection Act (“PIPA”) and the Act on Promotion of Information …

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Korean Tax Law Adopts New Simplified Transfer Pricing Rules relating to Low Value-adding Intra-group Services

Lee & Ko | January 20, 2020

With the recent pre-announcement of a draft amendment to the Enforcement Decree of the International Tax Coordination Law (“EDITCL”), Korean tax law is expected to adopt simplified transfer pricing requirements relating to “low value-adding intra-group services”, as laid out in Action 10 of the OECD BEPS Report.

Major Amendment to the Personal Information Protection Act Passed by National Assembly

Lee & Ko | January 15, 2020

On January 9, 2020, amendments to Korea’s 3 major data privacy laws (“Three Data Laws”), i.e., Personal Information Protection Act (“PIPA”), Act on the Promotion of Information and Communications Network Utilization and Information Protection (“Network Act”), and Credit Information Use and Protection Act (“Credit Information Act”), were passed at a plenary session of the National …

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Greater Reforms for Promoting Work-Life Balance – Changes to the Gender Equal Employment….

Lee & Ko | October 18, 2019

Greater Reforms for Promoting Work-Life Balance – Changes to the Gender Equal Employment and Work-Life Balance Support Act Starting 1 October 2019, employees would benefit from significant changes to the Gender Equal Employment and Work-Life Balance Support Act (“GEEA”), particularly concerning paternity leave and workhours reduction for childcare and family care. These changes are also …

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Korea strengthens protection of national core technology and industrial technology (Amendment of the Prevention of Divulgence and Protection of Industrial Technology Act)

Lee & Ko | October 2, 2019

On August 20, 2019, an amendment of the Prevention of Divulgence and Protection of Industrial Technology Act (hereinafter “PITA”) was passed and shall come into effect on February 21, 2020. The new amendment is likely to affect technology companies as the scope of national core technology and industrial technology under PITA is broadly defined by …

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Lee & Ko successfully represents Big Hit Entertainment against unauthorized use of BTS’ photos

Lee & Ko | August 20, 2019

Lee & Ko, on behalf of Big Hit Entertainment (“Big Hit”), obtained the first-ever decision in Korea to recognize the entertainment companies’ right to independently request for injunction against those who free-ride on the customer attractiveness that is based off of popularity and fame of the artists managed by the companies. This landmark decision is …

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First- Ever Decision by the Supreme Court of Korea …

Lee & Ko | August 15, 2019

First- Ever Decision by the Supreme Court of Korea to Find Copyright Infringement in the Selection, Arrangement or Combination of Game Elements

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