Hoan Ku Lee is a partner in the Tax Group. Mr. Lee joined Lee & Ko in 2008, and he provides tax advisory and tax litigation services in the areas of domestic tax, international tax, FATCA & CRS, and trust taxation.

In 2015, Mr. Lee received his LL.M. (tax track) from the UCLA School of Law and passed the U.S. CPA exam. Using his various experiences in tax law and studying abroad in the U.S., Mr. Lee’s practice primarily focuses on international tax and customs issues. Mr. Lee is involved in various litigation matters on behalf of foreign invested enterprises concerning withholding tax, transfer pricing, customs valuation, tariff classification, foreign tax credits, etc.

Furthermore, based on his significant experience in trusts and financial transactions, Mr. Lee was responsible for writing the section on “Trusts and Tax” in the “Commentary on Trust Law” that was published by Lee & Ko. In relation to trust agreements, in addition to advising on trust taxation, Mr. Lee has significant experience providing comprehensive legal advisory services on Capital Markets Law, etc. Also, Mr. Lee is actively involved in writing articles and giving lectures on Trust Law issues.

Based on his experience in international tax and financial transactions, Mr. Lee assisted major domestic financial institutions, life insurance companies, and general insurance companies with the implementation of U.S. FATCA that was adopted by Korea. Similarly, Mr. Lee advised domestic financial institutions and the Korean government regarding the OECD’s CRS regulations.

Overall, through his diverse experience, Mr. Lee is able to provide expert tax advisory and tax litigation services in all areas of domestic and international tax.