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Shin & Kim

Work +82 2 316 4114
Fax +82 2 756 6226
Beijing, Seoul, Shanghai

Choon Cho

Work +82 2 316 4213
Shin & Kim

Work Department





Shin & Kim (1994-Present); Chair, Tax Community of the Seoul Bar Association(2017-Present);  Non-standing Commissioner, Central Administrative Appeals Commission (2012-Present); Director, Korean Legal Center (2012-Present); Director, Korean Tax Law Association (2012-Present); Member, Tax Law Committee of the Korean Bar Association (2010-Present); Legal Counsel, Jungbu Regional Tax Office of Korea (2012-2015); Supervisor, Korean Tax Law Association (2010-2011); Member of Audit Petition Commission under the Ministry of Public Administration and Security (2009-2014); Advisory Counsel for the Ministry of Public Administration and Security (2009-2010); Lecturer, International tax law and administrative remedy law at Judicial Research &Training Institute (2009); President, KALPA (Korean Administrative Law & Practice Association) (2008); Professor, Judicial Research & Training Institute of the Supreme Court of Korea (2007–2009); Member, Committee for Deliberation on Information Disclosure of BAI (2004–Present); Public Prosecutor (1990-1994).


Korean, English, Japanese, Chinese and French.


Korean and Seoul Bar Associations; International Bar Association; The Committee for Deliberation on Information Publication.


UC Berkeley Law School(LL.M., 2002, Visiting Scholar, 2002-2003); Seoul National University, Graduate School of Law(LL.M., 1986, Ph.D., 2001); Judicial Research & Training Institute of the Supreme Court of Korea(1988-1990); Seoul National University, College of Law(LL.B., 1984).

South Korea: Tax

Tax – Local firms

Within: Tax – Local firms

Shin & Kim’s tax practice is comprised of experienced tax lawyers, CPA’s and tax accountants who advise national and international clients including the KT Corporation and Samsung SDS on matters ranging from tax appeals, investigations and customs. The practice is led by Choon Cho and Hyeon-Jin Kim, whose expertise covers corporate, VAT, inheritance, gift, local and custom taxes disputes. Cho obtained a favourable result for Korea Gas in its claim back of $62m paid in taxation. Meanwhile, Hee-Chan Byun acted for Korea South-East Power in a corporate tax claim totalling $3m; the case is significant for being the first where a court has recognised proper tax treatment of a trial product as a result of the government-funded technical innovation project.

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Legal Developments by:
Shin & Kim

  • Essilor’s Proposed Combination with an Optical Lens Maker in Korea is Blocked

    In its press release on March 17, 2014, the Korea Fair Trade Commission (the "KFTC") blocked the proposed acquisition of 50% shares by Essilor Amera Investment Pte. Ltd. (a subsidiary of Essilor International S.A., the largest optical lens maker in the world) in Daemyung Optical Co., Ltd. (the second largest optical lens maker in Korea) citing inter alia the likely lessening effect on price competition and the probable future abuses of the enhanced market power. On top of the expressed competitive concerns, the KFTC observed that allowing foreign firms to acquire local firms and turn them into their local sub-contractors worsens the competitive market structure of the domestic optical lens industry.
    - Shin & Kim

Legal Developments in South Korea

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