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Senior Foreign Attorney
| TEL |
+82-2-6386-7876 |
| E-MAIL |
ross.harman@leeko.com |
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Ross Harman is a Senior Foreign Attorney with a broad and generalist commercial law practice. As an English Barrister and Chartered Tax Adviser, he specializes in helping foreign companies set up and operate in Korea, providing a broad spectrum of legal and tax advice to inbound foreign clients. This includes corporate entity selection, advice on joint ventures, incorporation, and licensing, as well as support with tax, labor and Korean regulatory issues. Ross also assists Korean corporate clients with their domestic and cross-border legal issues, particularly the negotiation and drafting of commercial contracts with counterparties both in Korea and overseas. As a Barrister, Ross also has a strong grounding in disputes work, and often assists both foreign and Korean clients with their commercial disputes, particularly those involving international arbitration.
Ross is a frequent speaker in the expat business community, and is especially interested in the thriving commercial and trade relations between the UK and Korea. Ross has been a member of the Senior Executive Committee of the British Chamber of Commerce in Korea since 2023, of which he is currently the Trustee. He has also presented to foreign companies in Korea, at the British Chamber of Commerce and in the British Embassy, on topics related to Korean law and business.
Before joining Lee & Ko, Ross spent three years working in a team of lawyers in Deloitte LLP in London, UK, where he advised many domestic and international clients on a broad range of disputes matters. He also spent two years lecturing on UK law in South Korea, one year at the UK Serious Fraud Office, and one year at a leading London criminal law barristers’ chambers, having started his career in criminal law before making the move into commercial and tax work.
Education
| 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 |
Work Experience
| 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 |
Expertise
| Corporate |
| Foreign Investment |
| Mergers & Acquisitions |
| International Tax |
| General Tax Consulting and Strategic Advisory Services |
| International Trade |
Admissions & Qualifications
| Chartered Tax Adviser, UK (2019) |
| Admitted to the Bar, UK(2012) |
Languages
Representative Matters
- 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.
Publications / Presentations / ETC
- “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)