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研讨会/活动
Steve Minhoo Kim, Philje Cho, and Jaekyoung Han Present at ECCK Tax Forum on “The Korean Tax Landscape: Traditional Principles, Modern Enforcement”
On May 26, 2026, Steve Minhoo Kim, Pilje Cho, and Jaekyoung Han, all from Lee & Ko's Tax group, delivered a presentation at the ECCK Tax Forum on the topic “The Korean Tax Landscape: Traditional Principles, Modern Enforcement.”

The seminar, held for members of the European Chamber of Commerce in Korea (ECCK), examined the Korean tax authorities’ increasingly practical and proactive approach to taxation in a changing global tax environment. The speakers discussed recent enforcement trends, including the application of traditional international tax concepts such as permanent establishment (PE) and transfer pricing (TP) from a modern market-oriented perspective, and highlighted key implications for multinational enterprises operating in Korea.
2026.05.26
研讨会/活动
Steve Minhoo Kim Participates as Panelist in AMCHAM Taxation Committee Meeting on the OECD’s 2026 MEMAP
On May 22, 2026, Steve Minhoo Kim of Lee & Ko's Tax group participated as a panelist in the AMCHAM Taxation Committee Meeting, where he joined Professor Robert J. Danon and other leading international tax professionals in discussing the OECD’s recently released 2026 Manual on Effective Mutual Agreement Procedures (MEMAP).

The seminar, attended by members of the American Chamber of Commerce in Korea (AMCHAM), explored practical guidance and best practices for the effective use of Mutual Agreement Procedures (MAP), as well as recent developments in international tax dispute resolution. The discussion also covered the OECD’s tax certainty agenda and the evolving landscape of cross-border tax dispute prevention and resolution.
2026.05.22
研讨会/活动
Seminar on ‘Recent Key Legal Issues including Implications of the Proposed Anti-Stock Price Suppression Act’ for member companies of the KOSDAQ Association
Lee & Ko held a seminar on “Recent Key Legal Issues,” including the mandatory cancellation of treasury shares and the proposed anti-stock price suppression legislation, for member companies of the KOSDAQ Association at the KOSDAQ Association Hall on May 22, 2026. The seminar consisted of three sessions, beginning with an introduction by Jinhong Kwon of Lee & Ko.
 
In the first session, Taejung Kim of Lee & Ko’s M&A group delivered a presentation titled “Mandatory Cancellation of Treasury Shares under the Third Amendment to the Commercial Act and Related Response Strategies.” In the presentation, Mr. Kim emphasized that, in response to the revised regulatory environment arising from the mandatory cancellation of treasury shares, companies would need to conduct sufficient review not only of amendments to their articles of incorporation and practical preparations for obtaining shareholder approval of treasury share retention and disposal plans at shareholders’ meetings, but also of issues such as whether treasury shares may be disposed of for management purposes and whether enhanced fairness measures would be required.
 
Next, Sanghoon Kim of Lee & Ko’s Tax group gave a presentation on “The Legislative Purpose and Implications of the Proposed Anti-Stock Price Suppression Act.” The presentation explained the legislative background, purpose, and specific provisions of the proposed amendments relating to the anti-stock price suppression legislation and provided a detailed analysis of the advantages and disadvantages of the proposal through comparison with foreign legislative precedents, as well as its practical impact on the stock market. The presentation also examined potential constitutional concerns and possible supplementary measures in the event the amendments are enacted into law.
 
Finally, Younghoon Song, senior advisor at Lee & Ko, delivered a presentation titled “Reform of the Delisting Regime and Key Considerations for Listed Companies.” This presentation reviewed the implications and practical issues arising from the strengthened delisting standards and explained the measures necessary to address potential future delisting risks, including the enhancement of internal disclosure systems, adjustment of reverse stock split schedules, and management of shareholders’ equity.
2026.05.22
荣誉
ALB Asia Top ESG Law Firms 2026: Lee & Ko Recognized for the Third Time
Asian Legal Business (ALB) has once again named Lee & Ko among Asia’s leading ESG law firms in its “ALB Asia Top ESG Law Firms 2026.” This marks the firm’s third recognition in this category, reaffirming Lee & Ko’s depth of expertise, market leadership and continued commitment to ESG-related legal services.

Lee & Ko provides comprehensive, one-stop advisory services through its ESG Group, which brings together dedicated professionals across key practice areas, including Environment, Occupational Safety & Health, Compliance, Corporate, and Labor & Employment. This latest recognition reflects the strength of the firm’s integrated advisory capabilities and its extensive experience in advising on a broad spectrum of ESG mandates.

Notably, Lee & Ko’s ESG Group has worked closely with the Ministry of Climate, Energy and Environment in shaping Korea’s green chemistry framework and advancing its pilot program, contributing to the development of a robust national system for assessing the sustainability of chemical substances. In the private sector, the Group has advised on the development of greenhouse gas reduction methodologies for agricultural projects utilizing methane-reducing microorganism technology, supporting clients in strengthening their carbon reduction strategies and ESG preparedness.

Lee & Ko has also been actively involved in a wide range of ESG-related matters, including green bond and ESG finance advisory, supply chain and human rights due diligence, and responses to greenwashing investigations. Through these engagements, the firm continues to support clients in building more sustainable, resilient and globally competitive businesses.

Asian Legal Business (ALB), a leading legal industry publication affiliated with Thomson Reuters, identifies outstanding ESG law firms across the Asia-Pacific region based on a comprehensive assessment of expertise, market reputation and client feedback from leading law firms and practitioners.
2026.05.15
研讨会/活动
Attorney Hansol Leem Delivers Presentation on "Analysis of Tax Law Revision Issues Regarding the Mandatory Cancellation of Treasury Stock" at the 131st Financial Tax Forum Seminar
Attorney Hansol Leem participated in the 131st Financial Tax Forum Seminar held at BAE, KIM & LEE LLC on May 8 (Friday).

The seminar was divided into three sessions under the overarching theme of "Changes in the Capital Market Environment and Key Issues in Financial Taxation," featuring presentations and discussions. Attorney Leem delivered a presentation on the second topic, "Analysis of Tax Law Revision Issues Regarding the Mandatory Cancellation of Treasury Stock." In his presentation, he provided an outlook on the future taxation system following the enforcement of the revised Commercial Act in 2026, which mandates the cancellation of treasury stock, and conducted a multifaceted analysis of related interpretational issues.
 
2026.05.12
荣誉
‘Benchmark Litigation Asia Pacific 2026’ Ranks Lee & Ko in Top Tier in 9 Practice Areas
Lee & Ko has been ranked as a Tier 1 law firm in Korea in nine practice areas by ‘Benchmark Litigation Asia-Pacific 2026’, a leading publication focusing on dispute resolution and litigation. 

Notably, Lee & Ko was also recognized as a Recommended Firm in the newly introduced Government and Regulatory category, further demonstrating the firm’s exceptional capabilities and competitiveness across a broad range of dispute resolution and regulatory matters. 


 Commercial and Transactions  
 Competition/Antitrust 
 Construction 
 Insolvency 
 Intellectual Property 
 Labor and Employment 
 Product Liability and Recall 
 Tax 
 White Collar Crime 

In addition, 54 Lee & Ko attorneys were selected as either ‘Litigation Stars’ or ‘Future Stars’ for their outstanding achievements in their respective fields.


- Litigation Stars
 Competition/Antitrust: Jangwoo Park, Jeong-Ho Sun, Pyoung Keun Song, Miji Lee, Hwan Jeong, Suruyn Kim
 Commercial and Transactions: Won Seok Ko, Jae Heon Park, Dajoo Jung, Jin Soo Han, Chang Ho Seong, Kiri Yi
 Construction: Myung Jong Kim, Seon Tae Kim, Chanik Jang, Yang Rak Kim, Jae Sung Yoo
 Government and Regulatory: Taeyop Lee, Kwangbae Park
 Intellectual Property: Un Ho Kim, Keum Nang Park, Hayoun Chun, Heon Lee
 International Arbitration: Sang Hoon Han, Eun Young Park
 Insolvency: Wan Shik Lee, Jung Hyun Lee, Jiwoong Lim
 Labor and Employment: Young Jin Kim, Hyunseok Song, Sang Hoon Lee, Chang Soo Jin
 Tax: Tom Kwon, Sung Hwan Kim, Ok Hyun Ma, Kyung Tae Kim, Steve Minhoo Kim, Jung Ho Ryu
 White Collar Crime: Jae Deog Bae, Jin So, Taeyop Lee, Younsub Jang, Jangwoo Park

- Future Stars
 Competition/Antitrust: Byong Ki Chung
 Construction: Gangcheol Chu, Janghee Yoon, Joo Hye Hong
 Intellectual Property: Jaewoo Kwak, Hyeon Gil Ryoo
 International Arbitration: Grace Yoon
 Labor and Employment: William Kim, Se young Kang, Yong Su Oh
 Product Liability and Recall: Dajoo Jung, Soo Yeon Oh
 White Collar Crime: Ki Jung Sung, Kyeong-seop Yoon

Benchmark Litigation conducts its annual rankings based on in-depth analysis of law firm submissions, as well as interviews with legal practitioners, clients, and litigation experts.
 
2026.05.06

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[Korea Herald Business] “Clients Turn to Lee & Ko for Complex Deals” — Strengthening its Presence as a ‘Deal Maker’
May 27, 2026 
Lee & Ko’s M&A Group was featured in Korea Herald Business. Korea Herald Business reported that “the industry views Lee & Ko as having built a balanced track record not only with strategic investors (SIs) from large conglomerates, but also in transactions involving domestic and international private equity funds (PEFs).” It also noted that “the firm’s ability to deploy manpower steadily even when multiple large-scale transactions are underway simultaneously is considered one of its key competitive strengths.”
 
2026.05.27
[Korea Herald Business] "Reading Beyond Law Into Business"... M&A 'Deal Certainty' Stands Out
May 27, 2026
An interview with Lee & Ko’s attorneys Hee Woong Lee and Yi Jun Chang, along with foreign attorney Do Kyeom Kim, was featured in Korea Herald Business. The publication described them as “key players in the M&A market who bring deals to a close by designing structures that can be agreed upon at the negotiation table,” and highlighted in detail their respective professional achievements and track records.
 
2026.05.27
[Electronic Times] Korea Copyright Protection Agency reviews issues surrounding emergency blocking system… “Key is balancing speed and fundamental rights”
On April 27, 2026, Electronic Times reported on Attorney Eunwoo (Vera) Lee of Lee & Ko in connection with her participation in a forum. At the 1st 2026 Copyright Protection Future Forum, held by the Korea Copyright Protection Agency on the 23rd, she stated that access blocking should be used only in limited cases where warnings, takedown requests, or suspension of transmission are insufficient to protect rights, and that emergency blocking should be permitted only when all three requirements—clear infringement, urgency, and subsidiarity—are satisfied.
2026.04.27
[Chosun Biz] [Legal Inside] Plagiarism and regulatory battles… major law firms expand “game teams”
On April 26, 2026, Chosun Biz reported that major law firms are accelerating efforts to serve the gaming industry by strengthening their expertise in intellectual property and regulatory compliance. The article introduced the gaming team at Lee & Ko, noting that it is led by Attorney Jaewoo Kwak, with Attorneys Tae Joo Kim and Jongwook Kim also on the team. It added that Attorney Kwak majored in industrial engineering as an undergraduate and later earned a master’s degree in intellectual property law.
2026.04.26

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Lee & Ko Advises on HD Korea Shipbuilding & Offshore Engineering’s USD 1.55 Billion Overseas Exchangeable Bond Offering
Lee & Ko advised HD Korea Shipbuilding & Offshore Engineering Co., Ltd., the intermediate holding company for the shipbuilding business of HD Hyundai Group, on its USD 1.55 billion overseas exchangeable bond offering. The bonds are exchangeable into common shares of HD Hyundai Heavy Industries Co., Ltd. held by HD Korea Shipbuilding & Offshore Engineering, and the offering was successfully completed amid strong interest from global investors in Korea’s shipbuilding industry. The transaction attracted significant market attention as a large-scale overseas exchangeable bond offering involving shares of a key listed subsidiary of one of Korea’s leading shipbuilding groups.

Overseas exchangeable bond offerings require comprehensive review of various Korean law issues, including disclosure requirements relating to the exchange property, determination of the exchange price, exchange procedures, foreign exchange regulations and capital markets regulations. Lee & Ko provided comprehensive legal advice to the issuer throughout the transaction, including Korean law review of the offering structure, review of transaction documents and the offering circular, and advice on disclosure and governmental approval matters. Following its advice on LG Chem’s USD 2 billion overseas exchangeable bond offering in 2025, Lee & Ko once again demonstrated its strong expertise in overseas equity-linked bond offerings by Korean companies through its successful representation in this large-scale transaction.
2026.05.29
Lee & Ko Secures Trial and Appellate Court Acquittals in Criminal Bid-Rigging Case Involving Insurance Contract Bids
Lee & Ko’s Antitrust & Competition Practice Group successfully represented a prominent Korean insurance company in criminal proceedings concerning alleged bid rigging in connection with insurance contract bids issued by the Korea Land and Housing Corporation (LH). Following the acquittal by the trial court, Lee & Ko successfully defended the acquittal on appeal.

Despite the existence of leniency applications submitted by certain participants, Lee & Ko carefully analyzed the credibility and reliability of the statements and evidence. The appellate court concluded that there was insufficient evidence to establish the existence of collusion. This case is particularly noteworthy as the acquittal was upheld not because of a lack of intent, but because the Prosecutor’s Office failed to sufficiently prove there was a collusive agreement.

This outcome demonstrates Lee & Ko’s command of complex evidentiary issues, rigorous factual analysis, and comprehensive defense strategy in the trial and appellate court proceedings. Lee & Ko systematically challenged the evidence, including leniency statements, by scrutinizing their admissibility and credibility and persuasively highlighting the limitations. The acquittal reflects the Antitrust & Competition Practice Group's depth of expertise in complex cartel defense, from evidence analysis to appellate advocacy.
2026.02.06
Lee & Ko Advises Korean Consortium on USD 1.3 Billion Financing of Panama Metro Tunnel
Lee & Ko has advised the Korean consortium (as borrower) comprised of Hyundai Engineering & Construction Co., Ltd., POSCO Eco & Challenge Co. Ltd. and Hyundai Engineering Co., Ltd., in connection with the consortium’s Syndicated Discounted Repurchase Facility financing for the construction of the Panama Metro Line 3. 

The financing was structured as a securitization of government payment certificates (Certificados de No Objeción, or CDNOs) via three separate facilities provided by KEXIM, IDB Invest (the private sector arm of the Inter-American Development Bank), and a syndicate of seven international banks covered by K-Sure.

The funding will be used by the consortium to extend the Panama Metro Line 3 under the Panama Canal and further demonstrates the trust that international financiers place in the technical expertise of Korean contractors exporting their skills and know-how worldwide. 
2026.01.30
Represented the Ministry of Land, Infrastructure and Transport and achieved a victory in a lawsuit filed by plaintiffs, consisting of members of the National Assembly and citizens, seeking the cancellation of real estate measures (Seoul Administrative Court, Judgment pronounced on January 29, 2026, Case No. 2025GuHap56119).
This case originated from the government's announcement on October 15, 2025, of real estate measures expanding the scope of designated regulation zones to all of Seoul and 12 regions in Gyeonggi Province. Designation as a regulation zone triggers strict regulations, including strengthened actual residence requirements and lowered Loan-to-Value (LTV) ratios for housing mortgages. The plaintiffs argued that these real estate measures severely infringed upon their property rights and, in particular, that the Ministry of Land, Infrastructure and Transport intentionally misused housing price statistics serving as the basis for designating regulation zones.

In response, Lee & Ko's Administrative Litigation (Appeal) team argued that the government possesses broad discretion in formulating real estate policies. Furthermore, the team contended that since housing price statistics for September were not available at the time of designating the regulation zones, the government had no choice but to utilize existing data, and the fact that September housing price statistics were announced just before the additional designation of regulation zones did not affect the legality of the measures.

Considering the importance and urgency of the matter, the court proceeded with the trial swiftly. As a result, only two months after the lawsuit was filed, in January 2026, the court accepted all of Lee & Ko's arguments and dismissed the plaintiffs' claims. This case is evaluated as one where Lee & Ko's Administrative Litigation (Appeal) team demonstrated its ability to respond swiftly and accurately to government regulatory policies.
 
2026.01.29
Lee & Ko Secures Full Victory for Korean Entertainment Company in SHIAC Arbitration against Chinese Firm
Lee & Ko successfully represented a prominent Korean entertainment company in an international arbitration administered by the Shanghai International Arbitration Center (“SHIAC”) against a Chinese software company, securing a full award in favor of the client. The dispute arose from a licensing agreement under which the Korean entertainment company granted the Chinese firm the right to develop games utilizing the intellectual property of its affiliated artists. The case involved complex factual and legal contentions, centered primarily on the attribution of liability for significant development delays and the fulfillment of contractual conditions for termination.

As the governing law of the contract was Chinese law, the case demanded a meticulous and nuanced analysis of the local legal framework and contract law principles. Furthermore, because both the seat of arbitration and the arbitral institution were located in China, the proceedings required extensive experience and strategic expertise in navigating the specific procedural nuances of Chinese international arbitration.

Leveraging its deep track record of handling high-stakes disputes in China, Lee & Ko’s International Arbitration Team acted as sole counsel throughout the proceedings. The team successfully led all written submissions and hearing proceedings against local Chinese counsel, ultimately securing a "complete victory" for the client. This outcome underscores Lee & Ko’s dominant capability in China-related disputes and its proven ability to deliver favorable results in challenging foreign jurisdictions.
2025.12.16
Full Acquittal on Appeal in Prosecution for Violation of the Serious Accidents Punishment Act
Lee & Ko represented SK Multi Utility Co., Ltd. (a power generation subsidiary of SK Chemicals), together with its Chief Executive Officer and Plant Manager, in a criminal prosecution alleging violations of the Serious Accidents Punishment Act (“SAPA”) and the Occupational Safety and Health Act (“OSHA”) arising from a fatal accident at a coal unloading facility involving an employee of a contractor. Following a full acquittal at first instance, Lee & Ko secured dismissal of the prosecution’s appeal, and the appellate court affirmed the acquittal in full.

On December 20, 2022, at a coal unloading facility of Company A, a dump truck loaded with coal overturned during the unloading process when the driver, employed by a transportation company, raised the truck bed without opening the rear gate. A contractor employee who was present at the site was crushed by the coal and the vehicle and died.

The appellate court held that a causal link could not be established between the fatal accident and the alleged breaches, including an alleged failure to protect workers from falling-object hazards and an alleged failure to establish an adequate safety and health management system under SAPA. The court further reasoned that, where the accident was clearly attributable to the driver’s operational error, imposing criminal liability on management solely by reason of the occurrence of the harmful result would be unwarranted, underscoring that SAPA does not impose strict result-based liability.

In circumstances where there were no settled judicial principles on causation under SAPA, Lee & Ko conducted a detailed analysis of the accident mechanism and surrounding facts, and presented a reasoned case that criminal liability requires proof of causation between any breach of statutory safety and health obligations and the fatal outcome.

This judgment is expected to serve as an important reference point in assessing causation in ongoing SAPA prosecutions and in future cases arising from fatal industrial accidents.
2025.12.11
LG Chem’s sale of its Water Solutions Business
On June 13, 2025, LG Chem entered into a Business Transfer Agreement to sell its Water Solutions business to Korea Water Solution Holdings, a subsidiary of Glenwood Private Equity, with the rights and obligations of the business subsequently transferred to NanoH2O, Inc. As legal counsel to LG Chem, Lee & Ko successfully provided comprehensive legal services throughout the entire process leading to the successful closing of the transaction.

This carve-out transaction involved significant complexities, as the seller was required not only to divide and transfer part of the site it currently occupies but also to transfer contracts, workforce, licenses, assets, rights, and obligations on a detailed, item-by-item basis. Additionally, to ensure a smooth transition, both parties had to agree on various operational matters, such as joint use of facilities, utility supply, and transition support.

Throughout the process, Lee & Ko provided swift and effective legal counsel on issues ranging from the division and sale of the factory site, the review of regulatory requirements for business and environmental permits, to negotiating and executing ancillary agreements essential for the seamless execution of the business transfer. The firm’s prompt and strategic advice played a critical role in the successful completion of the transaction.
 
2025.12.01

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