Lee & Ko’s tax team represented a Korean bank who was subject to the tax authorities’ seizure of KRW 138 billion in relation to one of its account holders who was accused of offshore tax evasion. This case gave rise to determining the scope and limit of the National Tax Service’s power to seize property and applicability of international law that were rarely ever dealt with in the past. Despite the absence of precedents and authority, through our successfully representation, all three courts (trial court, appellate court, and the Supreme Court) ruled in favor of our client for all issues.