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Senior Foreign Attorney

Steve Minhoo KIM

Transfer Pricing

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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 recently awarded with 2023 ITR Asia Pacific transfer pricing leader of the year.

Mr. Kim’s experience in international tax encompasses, among others, corporate restructuring tax advisory, permanent establishment risk assessment and planning, transfer pricing planning & policy setting, transfer pricing compliance, tax dispute prevention and resolution (APA/MAP) support, and other tax advisory works involving corporate tax, VAT, and withholding tax. His practice also involves helping clients with tax audit defense 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
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Work Experience
2018-Present Lee & Ko
2015-2018 Shin & Kim
2011-2015 Deloitte Anjin LLC
2011 Ernst & Young Korea
2008-2009 HSBC Canada
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Admissions
2022 Registered International Arbitrator at Korean Commercial Arbitration Board (KCAB)
2020 Admitted to bar, District of Columbia
2015 Washington State, CPA
2015 U.S. Enrolled Agent admitted to practice before IRS
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Languages
Korean and English
Awards and Recognitions
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
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Publications / Presentations / ETC
 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
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