Lee & Ko

Ross Harman律师作为税务领域外国律师，主要负责税务咨询、构建税务战略及国际税务等税务相关的各类业务。
Ross Harman律师作为发表人出席了2019年IAKL举办的Annual Conference，同时也积极参与了KCCK举办的相关活动。
在加入韩国广场律师事务所之前，Ross Harman律师就职于Deloitte LLP伦敦办事处期间也处理过大量的税务相关业务，尤其在税务诉讼及间接税项相关领域具有丰富经验。此外，Ross Harman律师多年以来还在韩国及英国权威机构讲授英国法律相关课程。

主要业绩

Currently serves as primary lawyer for major US / Korean joint venture consumer goods business. Orchestrates multi-disciplinary teams across corporate, antitrust, IP, and employment law to support high-priority deals and ensure enterprise-wide compliance with the Personal Information Protection Act (PIPA). Has successfully negotiated and closed dozens of high value manufacturing and distribution, licensing, and promotional agreements.

Currently directing the comprehensive South Korean market entry strategy for one of the world’s largest fintech companies. Manages a cross-functional legal team to integrate complex regulatory, corporate and labor law advice into a unified legal and commercial strategy.

Led two delegations (in 2023 and 2025) of Korean lawyers to Riyadh, Saudi Arabia, to advise and train ZATCA (the Saudi national tax and customs authority) on international best practices in tax and customs law and practice.

Regularly advise clients on key international tax issues, including tax treaty interpretation, source of income rules, income characterization, and Korean OIV / beneficial ownership rules

Advised Japanese private equity firm on Korean OIV regime and beneficial ownership rules, and assisted them to obtain treaty CGT exemption on sale of Korean commercial real estate

Advised European fintech company entering South Korea – advising on corporate, tax and other legal aspects

Assisted European e-commerce company to enter South Korea – advising on corporate, tax and other legal aspects

Appointed by foreign Ministry of Foreign Affairs to lead the legal establishment of a new Embassy in Seoul. Directed lease negotiations and established the local employment and compliance infrastructure.

Successfully negotiated and closed dozens of high value manufacturing and distribution agreements between a Korean multinational and Chinese / European manufacturers, prioritizing quality control, IP protection, and liability mitigation.

Directed the defense strategy for a Fortune 500 US multinational in high-profile domestic Korean litigation regarding environmental liability and regulatory compliance.

Successfully managed and resolved sensitive labor disputes between foreign invested companies and Korean employees.

Directed legal strategy for a major foreign investor in a high-stakes fee-sharing dispute involving a multi-billion dollar investment project; successfully navigated complex commercial litigation to protect client interests and project continuity.

学历

2013	Oxford University, Oxford - Master of Arts
2012	City Law School, London - Bar Professional Training Course
2011	City Law School, London - Graduate Diploma in Law
2010	Oxford University, Oxford - B.A. in Classics

经历

2019-Present	Lee & Ko
2016-2019	Deloitte LLP, London, Consultant (Tax & Legal)
2014-2016	Commonwealth & Korea, Law Lecturer
2013-2014	Serious Fraud Office, London, Qualified Barrister
2012-2013	Dyers Chambers, London, Pupil Barrister

资格/会员

2019	英国税务师 (Chartered Tax Adviser)
2012	英国律师

语言

英文、韩文

著作/发表

“Korea’s Royalty Tax Dispute With U.S. Companies May Persist Despite New Precedent” – Tax Notes International 2025

“2025 HS Code updates: South Korea” ‒ IR Global

Lexology In-Depth ‒ Corporate Tax Planning ‒ South Korea 2024

“English barrister takes partnership at Lee & Ko in Korean first” ‒ Asia Business Law Journal 2023

“Korean Foreign Investment Rules Seek to Clarify Beneficial Ownership” ‒ Tax Notes International 2023

“Introduction to FinTech Laws and Regulations in South Korea” ‒ Lexology 2022

“Korea’s Ongoing Royalties Tax Dispute with U.S. Tech Companies” ‒ Tax Notes International 2022

“Cryptocurrency Taxation: the South Korean Perspective” ‒ Tax Notes International 2022

“Establishing a Business in South Korea”, Thomson Practical Law 2020 (Editor)

学历

2013	Oxford University, Oxford - Master of Arts
2012	City Law School, London - Bar Professional Training Course
2011	City Law School, London - Graduate Diploma in Law
2010	Oxford University, Oxford - B.A. in Classics

经历

2019-Present	Lee & Ko
2016-2019	Deloitte LLP, London, Consultant (Tax & Legal)
2014-2016	Commonwealth & Korea, Law Lecturer
2013-2014	Serious Fraud Office, London, Qualified Barrister
2012-2013	Dyers Chambers, London, Pupil Barrister

主要业务方向

企业咨询

外商投资

企业并购

国际税收

税务咨询及树立税务战略

国际贸易

资格/会员

英国税务师 (Chartered Tax Adviser)(2019)

英国律师(2012)

语言

英文、韩文

主要业绩

Currently serves as primary lawyer for major US / Korean joint venture consumer goods business. Orchestrates multi-disciplinary teams across corporate, antitrust, IP, and employment law to support high-priority deals and ensure enterprise-wide compliance with the Personal Information Protection Act (PIPA). Has successfully negotiated and closed dozens of high value manufacturing and distribution, licensing, and promotional agreements.

Currently directing the comprehensive South Korean market entry strategy for one of the world’s largest fintech companies. Manages a cross-functional legal team to integrate complex regulatory, corporate and labor law advice into a unified legal and commercial strategy.

Led two delegations (in 2023 and 2025) of Korean lawyers to Riyadh, Saudi Arabia, to advise and train ZATCA (the Saudi national tax and customs authority) on international best practices in tax and customs law and practice.

Regularly advise clients on key international tax issues, including tax treaty interpretation, source of income rules, income characterization, and Korean OIV / beneficial ownership rules

Advised Japanese private equity firm on Korean OIV regime and beneficial ownership rules, and assisted them to obtain treaty CGT exemption on sale of Korean commercial real estate

Advised European fintech company entering South Korea – advising on corporate, tax and other legal aspects

Assisted European e-commerce company to enter South Korea – advising on corporate, tax and other legal aspects

Appointed by foreign Ministry of Foreign Affairs to lead the legal establishment of a new Embassy in Seoul. Directed lease negotiations and established the local employment and compliance infrastructure.

Successfully negotiated and closed dozens of high value manufacturing and distribution agreements between a Korean multinational and Chinese / European manufacturers, prioritizing quality control, IP protection, and liability mitigation.

Directed the defense strategy for a Fortune 500 US multinational in high-profile domestic Korean litigation regarding environmental liability and regulatory compliance.

Successfully managed and resolved sensitive labor disputes between foreign invested companies and Korean employees.

Directed legal strategy for a major foreign investor in a high-stakes fee-sharing dispute involving a multi-billion dollar investment project; successfully navigated complex commercial litigation to protect client interests and project continuity.

著作/发表

“Korea’s Royalty Tax Dispute With U.S. Companies May Persist Despite New Precedent” – Tax Notes International 2025
“2025 HS Code updates: South Korea” ‒ IR Global
Lexology In-Depth ‒ Corporate Tax Planning ‒ South Korea 2024
“English barrister takes partnership at Lee & Ko in Korean first” ‒ Asia Business Law Journal 2023
“Korean Foreign Investment Rules Seek to Clarify Beneficial Ownership” ‒ Tax Notes International 2023
“Introduction to FinTech Laws and Regulations in South Korea” ‒ Lexology 2022
“Korea’s Ongoing Royalties Tax Dispute with U.S. Tech Companies” ‒ Tax Notes International 2022
“Cryptocurrency Taxation: the South Korean Perspective” ‒ Tax Notes International 2022
“Establishing a Business in South Korea”, Thomson Practical Law 2020 (Editor)

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