최근소식

Lee & Ko received dual honors at The Asia Legal Awards 2026, winning ESG Deal of the Year and Projects Lawyer of the Year.

These recognitions highlight the firm's outstanding legal advisory capabilities in the ESG and projects sectors, as well as the individual achievements of Partner Kwang Yul Kim in the projects practice.

 

ESG Deal of the Year

The firm was honored with the ESG Deal of the Year award for its advisory work on the Taepyeong Salt Farm Solar PV Project, a landmark domestic initiative converting salt-affected agricultural land and disused salt pans into large-scale solar energy infrastructure. The accolade recognizes the collaborative expertise of Lee & Ko’s ESG Group, particularly its Projects & Energy Team and Environment Team.

Lee & Ko maintains a dedicated ESG Group comprising experienced professionals across key practice areas, including environment, industrial safety, renewable energy, compliance, corporate governance, and labor and employment, providing comprehensive legal solutions to navigate today’s increasingly complex ESG landscape.

In addition to the Taepyeong Salt Farm project, the ESG Group advised the Ministry of Climate, Energy and Environment (MCEE) on designing and implementing a pilot initiative for Korea's green chemistry framework, as well as establishing a sustainability assessment system for chemical substances.

The group has also advised on developing carbon reduction methodologies for agricultural greenhouse gas initiatives using methane-reducing microbial technology, assisting clients with regulatory compliance and broader ESG strategy.

 

Projects Lawyer of the Year

Lee & Ko Partner Kwang Yul Kim has been named Projects Lawyer of the Year.

With more than twenty years of legal experience, Mr. Kim is widely recognized for his counsel on major power and energy, project finance, infrastructure, and development matters. He regularly guides domestic and international corporations, funds, and financial institutions through cross-border investments, real asset transactions, development financing and capital markets compliance.

As head of Lee & Ko’s Projects & Energy Team, Mr. Kim continues to lead some of the region's most prominent projects across conventional and renewable energy, construction, and property development.

 

The Asia Legal Awards 2026

Hosted by Law.com International, a legal platform operated by global legal and business information company ALM Media, The Asia Legal Awards is an annual awards program recognizing leading law firms, practitioners, landmark transactions, and in-house legal teams across Asia.

Lee & Ko’s recognition as ESG Deal of the Year and Projects Lawyer of the Year at The Asia Legal Awards 2026 reflects the firm’s notable transaction work and the achievements of its practitioners in the projects sector.

Lee & Ko Hosts 2026 Tax Forum Addressing the August 2026 Tax Revision Bill and Recent Tax Audit Trends

Lee & Ko hosted the 2026 Lee & Ko Tax Forum, "Key Corporate Response Strategies in Light of the August 2026 Tax Revision Bill and Recent Tax Audit Trends," on Friday, August 28, at Ferrum Hall in Ferrum Tower, Jung-gu, Seoul.

The Forum analyzed the 2026 Tax Revision Bill announced on August 3 and recent tax audit developments, along with their practical implications for businesses. Registration closed ahead of schedule, drawing approximately 200 corporate representatives to a capacity crowd at Ferrum Hall. The sessions focused on the most consequential reforms: the taxation of treasury shares, new valuation rules for listed shares addressing so-called "share price suppression," tax deferral for qualifying corporate divisions and other restructurings of foreign subsidiaries, and the redesign of Korea's family business succession tax regime.

The Forum opened with welcoming remarks from Ok Hyun Ma, Co-Head of Lee & Ko's Tax Group, and was moderated by Sang Hoon Kim, also Co-Head of the Tax Group.

In a keynote preceding the main sessions, Jin Gyu Choi, Director of the Tax Policy Division at the Ministry of Finance and Economy ("MOFE"), delivered "Key Features and Policy Implications of the August 2026 Tax Revision Bill," setting out the principal policy objectives and rationale underlying this year's proposals. As Director of the Tax Policy Division, Mr. Choi oversees the government's tax reform agenda.

In the first session, Hansol Leem presented on "Proposed Tax Amendments Regarding Capital Transactions and Share Valuation." On treasury shares, Mr. Leem explained that the reforms mark a fundamental shift toward treating treasury share transactions as capital transactions regardless of the purpose of acquisition. Because materially different regimes will govern transactions before and after the January 1, 2027 effective date, he noted, companies must weigh the applicable treatment carefully when planning such transactions.

On the newly proposed valuation rules for listed shares targeting so-called "share price suppression," Mr. Leem advised companies to monitor their industry-relative price-to-book ratio (PBR) semiannually and keep contemporaneous documentation of the business rationale for key management decisions, positioning themselves to demonstrate the absence of a tax avoidance purpose. He also discussed the proposed Domestic Production Tax Credit, broadly similar in purpose and structure to the Advanced Manufacturing Production Credit under the U.S. Inflation Reduction Act, advising companies to review the product-specific base credit amounts expected early next year and weigh them against Korea's Integrated Investment Tax Credit to determine which regime is more advantageous.

The second session featured Min Gu Kim, who addressed "Key Developments in International Tax and Business Succession." Mr. Kim explained that the amendments would allow certain taxes arising from qualifying corporate divisions and other restructurings by foreign subsidiaries to be deferred, or the related income excluded from taxable income. Companies contemplating such restructurings should factor the new regime's effective date into their transaction timelines.

On business succession, Mr. Kim highlighted the newly proposed tax relief for third-party business succession, which would benefit both the controlling shareholder transferring the business and the third-party acquirer. He added that the proposal merits attention even from companies that have not viewed Korea's family business succession rules as directly relevant, as it could create new considerations and opportunities from an acquisition strategy and transaction-planning perspective.

In the final session, Tae Woo Kim, a certified tax accountant who previously served as Director of Investigation Division 1, Investigation Bureau 1 of the Seoul Regional Tax Office, presented on "2026 Tax Audit Trends and Risk Management." Mr. Kim examined the areas drawing particular scrutiny in audits of large corporations and broader changes in audit administration. He also addressed practical strategies for invoking and protecting attorney-client privilege ("ACP") during tax audits, in light of recent Supreme Court precedent and amendments to the Attorney-at-Law Act.

Closing the Forum, Sang Hoon Kim observed that the proposed reforms go well beyond technical amendments and contemplate significant changes to the existing tax framework, and he urged companies to begin assessing their impact even before the legislative language is finalized. He added that Lee & Ko's Tax Group will continue to deliver practical, tailored solutions and to share timely insights on significant legislative and regulatory developments.

Lee & Ko's Tax Group brings together more than 90 professionals, including attorneys, certified public accountants, and certified tax accountants. As an integrated, multidisciplinary team, the Group delivers seamless support across the full spectrum of tax matters, from tax advisory and international tax to tax audit defense, controversy, and litigation.

Lee & Ko has been recognized in the “ALB Asia Top Cybersecurity & Data Law Firms 2026” by Asian Legal Business (ALB). Newly introduced this year, the Cybersecurity & Data category recognizes leading law firms in the region for their expertise and capabilities in data privacy and cybersecurity.

Lee & Ko’s Technology, Media & Telecommunications (TMT) and Data Privacy & Cybersecurity (DPC) Practice Groups provide comprehensive legal services across the broadcasting, telecommunications, IT, data privacy and cybersecurity sectors. Drawing on extensive industry knowledge and regulatory experience, the Groups advise clients on a wide range of transactional and regulatory matters and represent them in regulatory investigations, enforcement proceedings and litigation. Recent notable representations include successfully defending Korea’s three major mobile network operators in a large-scale damages action brought by 5G mobile service subscribers. The Groups also represented SK Telecom (SKT) in Supreme Court litigation brought by subscribers seeking to prevent SKT from pseudonymizing their personal information, securing a favorable ruling for the company. In addition, the Groups advised SKT in connection with the Personal Information Protection Commission’s investigation and administrative disposition concerning the largest personal data breach involving a Korean mobile network operator to date, achieving the maximum reduction in the applicable administrative surcharge permitted under law. Through their extensive experience in handling complex and evolving legal and regulatory issues, Lee & Ko’s TMT and DPC Practice Groups continue to provide sophisticated and practical advice to clients while remaining at the forefront of developments in the cybersecurity and data privacy fields.

Asian Legal Business (ALB) is a leading legal publication in the Asia-Pacific region published by Thomson Reuters. Its rankings and awards recognize leading law firms and lawyers across the region based on factors including professional expertise, track record and client service.

Lee & Ko has once again been recognized as a Band 1 law firm in the Private Wealth Law category of Chambers High Net Worth 2026, published by Chambers and Partners. In the individual rankings, dispute resolution specialist Dong Ha Kim was ranked in Band 1 for the third consecutive year.

Lee & Ko recently secured a successful outcome in a USD 2 billion arbitration on behalf of a major shareholder of a Korean company. The firm also regularly advises on complex regulatory matters and represents chairpersons of leading Korean conglomerates in high-stakes disputes arising from corporate restructurings and reorganizations.

Drawing on its extensive expertise across a broad range of practice areas, Lee & Ko advises the owners and senior executives of major Korean conglomerates, as well as their families, on a wide range of legal and tax matters relating to the accumulation, management, transfer, and protection of personal wealth.

Dong Ha Kim, a leading dispute resolution practitioner at Lee & Ko, has been recognized as a Band 1 lawyer for the third consecutive year. Mr. Kim has extensive experience in both corporate advisory work and litigation. His principal areas of practice include commercial litigation, corporate law, healthcare, construction and real estate, government contracts, and family law.

Chambers High Net Worth is a leading international legal directory focusing on the private wealth sector and covers more than 55 jurisdictions, including Korea.

Su Jin Jung, a leading partner in Lee & Ko’s Litigation Group, has been named to Asian Legal Business (ALB) Asia Top Female Lawyers 2026, in recognition of her standing as a leading female practitioner in Asia and her success in major disputes, including the SK Telecom personal data breach case.

Ms. Jung joined Lee & Ko in 2023 after 20 years on the bench. Drawing on that experience, she has developed exceptional expertise across a broad range of complex disputes, including fair trade litigation, criminal cases arising from serious industrial and occupational accidents, personal data protection litigation, and corporate control disputes. She has secured acquittals in a series of such criminal cases, including the SK Multi Utility and SAMPYO Group cases, two of Korea's most significant serious accident cases, and the industrial accident case involving Samsung Electronics' Giheung facility. The SK Multi Utility case resulted in the first acquittal under the Serious Accidents Punishment Act involving an affiliate of a major Korean conglomerate, while the SAMPYO Group case attracted nationwide attention as one of the first major cases arising from a serious accident occurring after the Act took effect. She also leads a number of fair trade administrative litigation matters concerning abuse of market dominance, unfair trade practices, and violations of the Fair Transactions in Subcontracting Act. Ms. Jung further contributed to achieving a balanced resolution in dispute mediation proceedings before the Consumer Dispute Settlement Commission in connection with the SK Telecom personal data breach and has obtained timely and favorable decisions in several preliminary injunction proceedings arising from corporate control disputes.

Published by Thomson Reuters, a leading global provider of legal news and information, Asian Legal Business (ALB) is a premier legal publication covering the Asia-Pacific region. Each year, ALB selects its Top Female Lawyers from 13 jurisdictions across Asia, including Korea, Japan, India, Singapore, and Hong Kong, recognizing women lawyers who have achieved outstanding results over the course of their careers.

Vera Eun Woo Lee, a partner in Lee & Ko’s IP & Technology Group, has been named to Managing IP’s Top 250 Women in IP 2026. This recognition reflects her outstanding achievements in intellectual property law, including her successful representation of a major distribution company in a trademark infringement action seeking injunctive relief and damages.

Since joining Lee & Ko in 2004, Ms. Lee has advised and represented clients across the full spectrum of intellectual property matters, including patents, trademarks, copyrights, domain names, unfair competition, IP licensing, and employee inventions. She has also played a leading role in precedent-setting disputes involving novel issues arising from technological developments and evolving social trends.

Ms. Lee’s notable track record includes a landmark trademark infringement case on behalf of a major distribution company, as well as a wide range of complex and first-of-their-kind disputes involving copyright and unfair competition issues. These include a Supreme Court case that established important standards for copyright infringement involving game-related works, as well as cases concerning the scope of protection for copyrighted photographs and the unauthorized use of a long-standing mark.

Managing Intellectual Property, also known as Managing IP, is a leading publication in the intellectual property field. Each year, it recognizes senior female IP practitioners with outstanding accomplishments based on research and surveys of IP professionals worldwide.