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South Korea
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Tax: local firms

Bae, Kim & Lee LLC logo

Bae, Kim & Lee LLC

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Bae, Kim & Lee LLC is positioned to provide a full range of legal services related to tax, with the team standing out in tax disputes and transfer pricing matters. Practice head Mooyoun Cho ‘invests time to understand not just the legal aspects but also the personal and business circumstances that underlie each case’ relating to tax audits, regulation revisions and tax litigation. Il Young Cho chiefly concentrates on tax and criminal tax litigation, and Cheol Hyung Yu engages closely with clients on tax probes. Seongjun Joo leads the customs practice, advising on free trade agreements and foreign exchange agreements, while Gyuchan Shim acts in tax crime investigations. Maria Chang left the team in July 2025.
Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘What sets BKL apart is its outstanding combination of specialised expertise, collaborative culture, and commitment to innovation. As a client, I have been consistently impressed by their ability to provide tailored, practical solutions—no matter how complex or specialised my needs.’

  • ‘The tax team keeps the capability of catching the client's case very efficiently. The team maintains a sound and good relationship with the authorities and expert groups, and it's able to communicate preemptively with them. The team consists of general attorneys and tax attorneys.’

  • ‘Tae Kyoon Kim, Tax team's partner, provided the creative idea for the client and communicated well with the authorities and experts in advance.’

  • ‘What truly makes Attorney Mooyoun Cho stand out is his unwavering commitment to putting the client first, combined with a genuine human touch that is rare among legal professionals. In every engagement, he invests time to understand not just the legal aspects, but also the personal and business circumstances that underlie each case.’

  • 'They possess not only deep expertise in tax law but also an exceptional understanding of the unique characteristics of the industries in which our company operates. By thoroughly analysing potential risks and providing practical, actionable solutions, they have been an invaluable partner in supporting key corporate decision-making.’

  • 'In handling these complex and sensitive matters, Attorney Mooyoun Cho and the BKL Tax team have been an exceptionally reliable and trusted partner. Their greatest strength lies in the deep trust they inspire, allowing me to consult with them on any matter with confidence—a trust firmly grounded in their solid expertise and extensive experience.’

Key clients

  • Affinity Equity Partners
  • KKR
  • Ardian Investment
  • Republic of Korea
  • GalaxyMoneyTree Co., Ltd.
  • Samsung Securities
  • LG Energy Solution
  • SUNGDAM.
  • HITEJINRO CO.,LTD.
  • Korea Environment Corporation

Work highlights

Represented Korea Environment Corporation in securing a favourable VAT exemption ruling and a refund of approximately KRW 80 billion by successfully arguing that its services were provided at actual cost.
Represented multiple clients, including Samsung Securities, in successfully challenging tax assessments on interest income from borrowed-name accounts, securing favourable rulings at both trial levels and setting a key precedent under the Real Name Act.
Represented the Korean tax authority in a civil lawsuit concerning the refund of withheld taxes, successfully defending against a claim for unjust enrichment and clarifying key legal principles on tax withholding, refund rights, and the effect of revoked assessments.

Lawyers

Leading partners

The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.

Next Generation Partners

Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.

Maria Chang

Practice head

Mooyoun Cho

Other key lawyers

Il Young Cho; Cheol Hyung Yu; Seongjun Joo; Gyuchan Shim; Tae Kyoon Kim

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