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Senior Foreign Attorney

Tom KWON

International Tax

Recently reviewed Professionals
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, "Litigation Star" by 2025 Benchmark Litigation Asia-Pacific, as well as “Highly Regarded” in General Corporate Tax in 2025 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

- “Tom Kwon provides clear, practical tax advice with regard to wider commercial objectives.” 2025 Chambers Asia & Pacific

- “Tom Kwon receives recognition for his expertise in M&A tax. He leads Lee and Ko's international tax practice, acting for a range of high-profile clients, both foreign and domestic. He has the experience to advise on a wide range of matters, including tax controversies, structuring and disputes, among numerous others.” 2025 Chambers Asia & Pacific

- “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.” 2025 Chambers Asia & Pacific

- “Tom Kwon was excellent. He was very responsive and clear in his advice.” 2025 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 a large U.S. defensive patent aggregation firm on claim for refund of withholding tax on license fees from Samsung Electronics, LG Electronics and SK Hynix.
Representing ultra HNW families on emigration and inheritance tax planning.
Represented 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.
Represented 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 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.
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学历
1994 U. Penn Law School J.D.
1990 Columbia University (College) B.A.
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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
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资格/会员
1999 美国纽约州注册会计师
1995 美国纽约州律师
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语言
韩文、英文
获奖经历
2025 Recognized as a "Litigation Star" by Benchmark Litigation Asia-Pacific (Tax)
2025-2026 Recognized as a "Ranked Lawyer" in Tax by Chambers Asia-Pacific
2025-2026 Recognized as “Highly Regarded” Lawyer in General Corporate Tax by International Tax Review(ITR) World Tax Leaders
2025 Recognized as a “National Expert” in Korea and recommended for International Tax by Global Law Experts (GLE)
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著作/发表
Chambers and Partners Global Practice Guide ‒ Tax Controversy 2025 (Co-author)
Mondaq ‒ Tax Disputes Comparative Guide 2025 (Co-author)
South Korea First to Enact Global Minimum Tax Rules Amid Concerns (Co-author) (Bloomberg Tax, July 7, 2023)
The Corporate Tax Law: South Korea (The Corporate Tax Planning Law Review, May 10, 2023)
Cryptocurrency ‒ A Comparison of Tax Laws: South Korea (Asia Business Law Journal, November 30, 2022).
Intercompany Loan Transactions: Recent Developments in South Korea’s Transfer Pricing Regime (Bloomberg Tax, February 18, 2022)
Establishing a Business in Korea (Co-author) (Thomson Reuters Practical Law Establishing a Business Guides, February 1, 2021)
South Korea Trends in Transfer Pricing (Co-author) (Bloomberg Tax, November 16, 2020)
South Korea Trends in Permanent Establishment (Co-author) (Bloomberg Tax, October 21, 2020)
Tax on Corporate Lending and Bonds Issues in South Korea (Co-author) (Thomson Reuters Practical Law Tax on Transactions Global Guide, April 1, 2018)
Beneficial Ownership for Foreign Funds in Korea: One Step Forward, Two Steps Back (Tax Planning International Asia-Pacific Focus, Bloomberg Tax, December 2017)
Permanent Establishments: Korea (Rep.) Chapter (IBFD, 1 September 2016)
Tax Considerations of Pre-deal Restructuring: Adding Value to Your Strategy (Deloitte M&A Tax Dbriefs, 31 May 2016)
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