Partner
Philje CHO
International Tax
Philje Cho is a Partner in Lee & Ko’s Tax Group, specializing in complex international tax litigation and advisory. With over a decade of experience, Mr. Cho provides a sophisticated global perspective, underpinned by an LL.M. in International Taxation from New York University (NYU) School of Law (2023) and practical experience at EY’s New York office (2023–2024), where he focused on cross-border tax advisory from a U.S. perspective.
Prior to joining Lee & Ko in 2017, he served as a Public-Service Advocate at the Ministry of Justice of the Republic of Korea (2014–2017). This foundational role allowed him to accumulate extensive expertise across a broad spectrum of civil, criminal, and administrative legal issues, which he now leverages to solve intricate tax disputes for global clients
Prior to joining Lee & Ko in 2017, he served as a Public-Service Advocate at the Ministry of Justice of the Republic of Korea (2014–2017). This foundational role allowed him to accumulate extensive expertise across a broad spectrum of civil, criminal, and administrative legal issues, which he now leverages to solve intricate tax disputes for global clients
学歴
| 2023 | New York University – LLM, International Tax |
|---|---|
| 2019 | Seoul National University Law School (Tax Law) - PH.D (candidate) |
| 2014 | Korea University Law School - J.D. |
| 2011 | Korea University, College of Law - LL.B. |
経歴
| 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 |
言語
| Korean and English |
著書/活動
- 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
ニュースレター
Key International Tax Items in Korea's 2026 Proposed Tax Law Amendments 2026.08.31ニュースレター
Another Digital Services Tax Proposal Introduced in Korea 2026.08.06ニュースレター
Korea Introduces APA Fast-Track 2026.06.08セミナー／イベント
Lee & Ko holds “Monthly International Tax Forum” in collaboration with IFA 2026.05.28セミナー／イベント
Steve Minhoo Kim, Philje Cho, and Jaekyoung Han Present at ECCK Tax Forum on “The Korean Tax Landscape: Traditional Principles, Modern Enforcement” 2026.05.26セミナー／イベント
Philje Cho Presents at the BCCK Finance, Audit & HR Briefing on "The New Audit Trend: Defending Intangibles and Royalties in Korea" 2026.05.19ニュースレター
Korea Adopts a Statutory Attorney-Client Privilege Framework, Implications for Tax Audits 2026.03.12ニュースレター
Selected 2026 Amendments to Tax Laws and related Presidential Decrees (International Taxation) 2026.02.27ニュースレター
Foreign Trusts Reporting Obligations and Key Practical Considerations 2025.11.14ニュースレター
Supreme Court Overturns Three Decades of Precedent on Royalty 2025.09.30ニュースレター
New Enforcement Penalty Provisions 2025.09.11ニュースレター
Selected 2025 Tax Law Amendment Proposals 2025.09.03ニュースレター
Foreign Financial Accounts Reporting and Recent Developments 2025.06.02