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Lee & Ko LLC held the "IFA Korea Monthly International Tax Forum" on Thursday, May 28, 2026, in collaboration with IFA(Chairman: Park Hun, Vice President of the University of Seoul).
 
Under the main theme of "Recent Issues in Transfer Pricing Practice," this forum was attended by more than 70 participants, including international tax experts from major law firms and accounting firms, academics, and association members. The forum participants engaged in in-depth discussions regarding the latest transfer pricing trends and practical issues.
 
In the emergency diagnostic session, Foreign Attorney Kyu-Bin Kang of Lee and Ko delivered a presentation on the topic of "California Corporate Tax Reform and Korean Companies." This session covered the key details of the corporate tax reform currently being pursued in California, its impact on Korean companies operating there, and key implications that need to be reviewed in practice.
 
The first session was conducted in a Fireside Chat format under the theme of "Practical Trends in MAP/APA related to Transfer Pricing." Steve Minhoo Kim, a senior Foreign Attorney at Lee and Ko, served as the moderator, while the panelists included Partner Hye-jin Jeon of Samil PwC, Managing Director Ju-won Park of Deloitte, CPA Jae-seok Park of Kim & Chang, and Senior Managing Director Sang-hoon Kim of KPMG. Focusing on Mutual Agreement Procedures (MAP) and Advance Pricing Agreements (APA), this session broadly covered operational trends in the practice environment where both the number and complexity of cases are increasing, the strategic selection and utilization of each procedure, and issues that practitioners must be aware of during consultations with tax authorities.
 
The second session was held under the theme of "Case Studies on DEMPE Regulations."  Partner Philje Cho of Lee and Ko delivered the presentation, while Managing Director Dong-Hoon Ha of EY Korea, Foreign CPA Tae-Hyung Kim of Yulchon LLC, and Attorney Si-Won Hur of Yoon and Yang participated in the panel discussion. Focusing on recent practical cases regarding the functional analysis of the Transfer Pricing Guidelines' DEMPE (Development, Enhancement, Maintenance, Protection, Exploitation), this session engaged in the discussions on Function, Asset, and Risk (FAR) analysis in intangible asset transactions, criteria for determining economic ownership, points of divergence with tax authorities, and strategies for dispute prevention.
 
The forum concluded with closing remarks by Junghong Kim, IFA Korea Incoming Chair, who expressed his deep gratitude to all presenters, discussants, and attendees, and stated that IFA Korea will continue to faithfully fulfill its role as a central platform for the exchange between practice and academia in the field of international taxation.

On October 31, Lee & Ko co-hosted a seminar titled “Market Trends for Indonesia Operation and Tax Issues with Dispute Resolution Related to Korea-Indonesia Transactions” with KOTRA(Korea Trade Investment Promotion Agency) and KOFOTI (Korea Federation of Textile Industries).

In this seminar, the topics include Recent Indonesian market trend, Tax audit procedures in Indonesia and recent trends, Tax litigation procedures with recent trends, and Introduction to Advance Pricing Agreement (APA) and Mutual Agreement Procedure (MAP) and recent trends prepared by the Manager of KOTRA Asia Team, Mr. Yeonho Chang, Mr. Steve Minhoo Kim, and Ms. Ye-jin Oh from Lee & Ko and Mr. Ponti Partogi from HHP Law Firm, a member of Baker & McKenzie.

Mr. Yeonho Chang provided useful information for Korean companies to deal with tax audits by explaining the tax audit procedures and providing recent tax trends by the Indonesian tax authorities under the title of “Tax audit procedures in Indonesia and recent trends”.

Mr. Steve Minhoo Kim explained the importance of APA and MAP as measures to resolve double taxation issues facing Korean Multinational Enterprises and provided useful insight on recent trends with a successful case that Lee & Ko handled recently under the title of “Introduction to APA and MAP and recent trends”.

Lee&Ko Foreign Attorney, together with Mr. Ponti Partogi, explained Indonesian Tax appeal and litigation process with recent statistics and recent trends in transfer pricing disputes in Indonesia under the title of “Tax complaints and litigation procedures with recent trends”.