Senior Foreign Attorney
Tom KWON
International Tax
Tom KWON律师主要从事投资基金及韩国境内外企业的各种税务咨询服务。在税务相关领域，Tom KWON律师主要从事外商投资及境外投资收购结构、国际交易结构及境外基金结构的设计与调整，以及并购相关税收业务。除此之外，Tom KWON律师同样也在投资者保护相关税务纠纷案件中提供税务咨询。
Tom KWON律师在韩国及美国拥有22年以上的国际税收相关服务经验，在加入广场律师事务所之前，Tom KWON律师曾担任德勤并购税务团队理事，参与2008年以后韩国境内外私募基金在韩国的大规模并购交易（代理买方或卖方）。此外，Tom KWON律师还在纽约当地律所处理过诸多企业诉讼相关业务，在会计师事务所进行过资产管理及基金业务。
Tom KWON律师于2009年至2016年期间担任IBFD Permanent Establishment database韩国部的首席作者及编辑人员。
另外，Tom KWON律师就韩国税收相关主题进行过多次讲演并发表了多数论文。
Tom is recognized as, among others, a “Ranked Lawyer” in 2025 Chambers Asia-Pacific, as well as “High Regarded” in General Corporate Tax in 2024 International Tax Review (ITR)/World Tax rankings.
“Lee & Ko is reasonably priced and incredibly responsive. It was nothing but a positive experience. All of this also applies to Tom Kwon. Tom's English is excellent. He is incredibly responsive. He has managed everything. Tom keeps us up to date, and he is always available to answer questions. He is a super guy.” 2025 Chambers Asia & Pacific Insight Report
“Tom Kwon's client service and general level of service is strong. Tom's level of sophistication is strong. His commercial vision is strong. He is a competent tax lawyer.” 2025 Chambers Asia & Pacific Insight Report
“He is quick to respond and understand the client's needs and has a strong ability to mobilize the expertise within his team to deliver complete and useful advice across a breadth of tax areas.” 2024 Chambers Asia & Pacific
“Tom Kwon was excellent. He was very responsive and clear in his advice.” 2024 Legal 500
“Tom Kwon is excellent. Speed is everything to me and his responsiveness was fantastic. He made himself available at my convenience, even though I was on the other side of the world.” 2024 Legal 500
“Tom Kwon and his team always bring get-to-the-point outcome in a timely manner. Highly professional service provider amongst all the firms we work with.” 2023 Legal 500
"Excellent communication, identifies issues in advance and is prepared with comprehensive, thoughtful advice." 2024 Asialaw
"Tom is really involved in the assignments and is solution-oriented.” 2024 Asialaw
Tom KWON律师在韩国及美国拥有22年以上的国际税收相关服务经验，在加入广场律师事务所之前，Tom KWON律师曾担任德勤并购税务团队理事，参与2008年以后韩国境内外私募基金在韩国的大规模并购交易（代理买方或卖方）。此外，Tom KWON律师还在纽约当地律所处理过诸多企业诉讼相关业务，在会计师事务所进行过资产管理及基金业务。
Tom KWON律师于2009年至2016年期间担任IBFD Permanent Establishment database韩国部的首席作者及编辑人员。
另外，Tom KWON律师就韩国税收相关主题进行过多次讲演并发表了多数论文。
Tom is recognized as, among others, a “Ranked Lawyer” in 2025 Chambers Asia-Pacific, as well as “High Regarded” in General Corporate Tax in 2024 International Tax Review (ITR)/World Tax rankings.
“Lee & Ko is reasonably priced and incredibly responsive. It was nothing but a positive experience. All of this also applies to Tom Kwon. Tom's English is excellent. He is incredibly responsive. He has managed everything. Tom keeps us up to date, and he is always available to answer questions. He is a super guy.” 2025 Chambers Asia & Pacific Insight Report
“Tom Kwon's client service and general level of service is strong. Tom's level of sophistication is strong. His commercial vision is strong. He is a competent tax lawyer.” 2025 Chambers Asia & Pacific Insight Report
“He is quick to respond and understand the client's needs and has a strong ability to mobilize the expertise within his team to deliver complete and useful advice across a breadth of tax areas.” 2024 Chambers Asia & Pacific
“Tom Kwon was excellent. He was very responsive and clear in his advice.” 2024 Legal 500
“Tom Kwon is excellent. Speed is everything to me and his responsiveness was fantastic. He made himself available at my convenience, even though I was on the other side of the world.” 2024 Legal 500
“Tom Kwon and his team always bring get-to-the-point outcome in a timely manner. Highly professional service provider amongst all the firms we work with.” 2023 Legal 500
"Excellent communication, identifies issues in advance and is prepared with comprehensive, thoughtful advice." 2024 Asialaw
"Tom is really involved in the assignments and is solution-oriented.” 2024 Asialaw
主要业绩
- Representing Biogen, Inc. on the sale of its interest in Samsung Bioepis, a biosimilar JV, to Samsung Biologics.
- Advised a United Arab Emirates state-owned holding company with respect to its investment in Korean real property.
- Representing LG Household & Health Care with respect to claim for tax refund of withholding tax on the purchase of Johnson & Johnson Inc.'s oral care business in North America and Europe.
- Represented Office Depot Inc. with respect the tax audit on the sale of its Korean subsidiary to Excelsior Capital Asia
- Represented Gate Energy on the tax audit related to its supply of engineering services to Hyundai Heavy Industries and Samsung Heavy Industries.
- Represented Shinhan Financial Group on the application for refund of withholding tax in the U.S.
- Advised AIG with respect to its tax insurance product related to the IPO sale of Hyundai Rotem shares by Morgan Stanley Private Equity.
- Represented SK E&C, a large Korean construction engineering company, with respect to sale of its partnership interest in a U.S. joint venture to Korea Midland Power Co.
- Represented France-based Saint-Gobain, on the carve-out, spin-off and sale of its commercial glass business to Glenwood, a Korean private equity firm.
- Represented BPEA Real Estate on the establishment of a Korean real estate fund.
- Advised PAG real estate fund in relation to the tax issues related on the sale of large commercial building in Seoul.
- Represented Headland Capital Partners in relation to application for refund of capital gains tax from its divestment from Youngtoys, Inc. and SK Shipping Co.
经历
| 2016-至今 | 韩国广场律师事务所（Lee&Ko） |
|---|---|
| 2008–2016 | Deloitte Anjin LLC |
| 2004-2008 | Deloitte Tax LLP |
| 2003-2004 | PwC |
| 1999-2003 | Ernst & Young LLP |
| 1994-1996 | Sacks Montgomery P.C |
语言
| 韩文、英文 |
获奖经历
| 2025 | Recognized as a "Ranked Lawyer" in Tax by Chambers Asia-Pacific 2025 |
|---|---|
| 2024 | Recognized as “Highly Regarded” Lawyer in General Corporate Tax by International Tax Review (ITR) World Tax 2025 edition |
| 2024 | Recognized as a “National Expert” in Korea and recommended for International Tax by Global Law Experts (GLE) |
著作/发表
- Tax Considerations of Pre-deal Restructuring: Adding Value to Your Strategy (Deloitte M&A Tax Briefs, 31 May 2016)
- Korean Ministry of Strategy and Finance releases the long-awaited ruling regarding the application of tax treaty benefits to PEF (Deloitte Tax Alert, January 2016)
- Korea: VAT to apply to digital services provided by foreign service providers (Deloitte World Tax Advisor, 15 June 2015)
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