Partner
Philje CHO
International Tax
Recently reviewed Professionals
Education
| 2023 | New York University – LLM, International Tax |
|---|---|
| 2019 | Seoul National University Law School (Tax Law) - PH.D (candidate) |
| 2014 | Korea University, School of Law - J.D. |
| 2011 | Korea University, College of Law - LL.B. |
Work Experience
| 2024-Present | Lee & Ko |
|---|---|
| 2023-2024 | Ernst & Young U.S. LLP – ITTS - Global Tax Desk (New York) |
| 2017-2023 | Lee & Ko |
| 2014-2017 | Public-Service Advocate |
Languages
| Korean and English |
Publications / Presentations / ETC
- Strengthening Tax Compliance in Korea: The Nonperformance Penalty (Tax Notes International, Volume 119, Aug 11, 2025)
- Country report on subject 2 of IFA Cancun Congress 2023 – “Good Faith in Domestic and International Tax Law” (IFA Cahiers, Volume 107, August 15, 2023)
- Country report on subject 1 of IFA Berlin Congress 2022 - “Group Approach and Separate Entity Approach in Domestic and International Tax Law” (IFA Cahiers, Volume 106, June 16, 2022)
- Korea’s Ongoing Royalties Tax Dispute With U.S. Tech Companies (Tax Notes International, Volume 106, June 13, 2022)
- Pillar One: Overview and Issues (Journal of IFA Korea, June 1, 2022)
- Review of the Supreme Court Decisions on Value-Added Tax in 2021 (Seoul Tax Law Review, April 1, 2022)
- Korean translation of “Textbook on EU VAT” by Eleonor Kristoffersson and Pernilla Rendahl (Law Library of Seoul National University School of Law, February 28, 2021)
- Methods for determining the place of service provision to resident businesses by non-resident suppliers under Korean law (International Tax Research, November 1, 2020)
Related news
Newsletter
Korea Introduces APA Fast-Track 2026.06.08Seminar/Event
Lee & Ko holds “Monthly International Tax Forum” in collaboration with IFA 2026.05.28Seminar/Event
Steve Minhoo Kim, Philje Cho, and Jaekyoung Han Present at ECCK Tax Forum on “The Korean Tax Landscape: Traditional Principles, Modern Enforcement” 2026.05.26Seminar/Event
Philje Cho Presents at the BCCK Finance, Audit & HR Briefing on "The New Audit Trend: Defending Intangibles and Royalties in Korea" 2026.05.19Newsletter
Korea Adopts a Statutory Attorney-Client Privilege Framework, Implications for Tax Audits 2026.03.12Newsletter
Selected 2026 Amendments to Tax Laws and related Presidential Decrees (International Taxation) 2026.02.27Newsletter
New Enforcement Penalty Provisions 2025.09.11Newsletter
Selected 2025 Tax Law Amendment Proposals 2025.09.03Newsletter
Foreign Financial Accounts Reporting and Recent Developments 2025.06.02