Senior Foreign Attorney
TEL |
+82-2-6386-6271 |
E-MAIL |
steve.kim@leeko.com |
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Steve Minhoo Kim is a senior foreign attorney (admitted to District of Columbia) whose specialty lies in International Tax and Transfer Pricing. His early career with Big 4 accounting firms exposed him to abundant experiences across various industries and allowed him to be equipped with requisite professional knowledge and skillsets to excel in the field of international tax and transfer pricing. Mr. Kim has about 15 years of experience in the field of international tax and during the course of his career, he has been awarded with 2022 ITR Asia Pacific transfer pricing rising star and also awarded with 2023 ITR Asia Pacific transfer pricing leader of the year.
Mr. Kim’s experience in international tax encompasses, among others, corporate (re)structuring tax advisory, tax due diligence, PE/TP planning and compliance, tax dispute prevention and resolution (APA & MAP) support, and other tax advisory works involving CIT, VAT, and withholding tax. One of his main practices also involves representing clients in tax audit and ensuing tax controversies and disputes.
Mr. Kim is a member of the International Bar Association, the International Fiscal Association. Also, he currently serves as one of co-chairs of taxation committee at AMCHAM Korea and frequently speak at IFA events as panelist.
Education
2026(expected) |
Georgetown University Law Center, Tax LL.M (International Taxation) |
2019 |
University of Connecticut Law School |
2011 |
KAIST Graduate School of Management - MBA |
2008 |
University of Toronto, Rotman School of Management, B.Com |
Work Experience
2018-Present |
Lee & Ko |
2015-2018 |
Shin & Kim |
2011-2015 |
Deloitte Anjin LLC |
2011 |
Ernst & Young Korea |
2008-2009 |
HSBC Canada |
Expertise
Transfer Pricing |
International Tax |
Tax Appeal |
Outbound Investment |
Tax Audit Defense and Pre-tax Audit Review |
General Tax Consulting and Strategic Advisory Services |
Tax Litigation |
Finance Tax |
Automotive Industry |
Admissions
Registered International Arbitrator at Korean Commercial Arbitration Board (KCAB)(2022) |
Admitted to bar, District of Columbia(2020) |
Washington State, CPA(2015) |
U.S. Enrolled Agent admitted to practice before IRS (2015) |
Languages
Awards and Recognitions
2024 |
South Korea Honourable mention lawyer by Asialaw Awards 2024 (Client Choice Awards) |
2024 |
Recognized as “Highly Regarded” Lawyer in Transfer Pricing by International Tax Review (ITR) World Tax 2025 edition |
2023 |
International Tax Review (ITR) Asia-Pacific Transfer Pricing Leader of the Year Winner |
2022 |
International Tax Review (ITR) Asia-Pacific Rising Stars Awards Winner – Transfer Pricing |
Publications / Presentations / ETC
- Global Practice Guides: Tax Controversy 2024 : Q&A: South Korea, May 16, 2024, Chambers & Partners
- Speaker at IFA Hong Kong 2024 Asia Pacific Regional Tax Conference, April 22, 2024
- Transfer Pricing Guide 2024, Korean Chapter, April 11, 2024, Chambers & Partners
- Monthly International Tax Forum on November 2023, hosted by IFA Korea, Panelist of the first topic “Transfer pricing implication of Pillar 1”
- International Tax and Transfer Pricing lecturer for Zakat, Tax and Customs Authority (ZATCA) in Saudi Arabia, October 2023
- Korean chapter of Transfer Pricing, August 2023, Lexology, Getting The Deal Through (GTDT)
- South Korea First to Enact Global Minimum Tax Rules Amid Concerns, July 2023, Bloomberg Tax
- The Corporate Tax Planning Law Review, May 2023, The Law Review
- Distinctive Feature of South Korea’s Regulation and Local Practice Concerning Attribution of Profits to Permanent Establishment, November, 2022, Tax 2022 Expert Guide - CorporateLiveWire
- Transfer Pricing Lecturer at Korean Customs Service (KCS)
- Presenter at the OECD Korea Policy Centre with a topic “Transfer Pricing of Financial Transactions,” January 2022
- Transfer Pricing Lecturer - The Graduate School of Science in Taxation (GSST) at University of Seoul
- Transfer Pricing Guide 2022, Korean Chapter, April 14, 2022, Chambers & Partners
- Intercompany Loan Transaction: Recent Development in South Korea’s Transfer Pricing Regime, February 20, 2022, Bloomberg Tax
- Transfer Pricing Guide 2021, Korean Chapter, April 7, 2022, Chambers & Partners
- IFA Korea Tax Webinar, Session 4 (Impact of COVID-19 on Transfer Pricing) Panelist
- South Korea - Trend in Transfer Pricing, November 16, 2020, Bloomberg Tax
- South Korea - Trend in Permanent Establishment, October 21, 2020, Bloomberg Tax
- New South Korea Transfer Pricing and Diverted Profit Tax Laws enter into Effect, April 16, 2020, MNE Tax
- Korean Tax Law Adopts New Simplified Transfer Pricing Rules relating to Low Value-adding Intra-group Services, January 20, The Legal 500