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Lee & Ko

Lee & Ko  

Legal Services | Korea

tel: +82 2 772 4000 | fax: +82 2 772 4001
Hanjin Main Building, 18th Floor, | Seoul | 100-770 | Korea

Main Contacts

Yong Suk Yoon

Yong Suk YoonSenior Partner


Seoul, Korea | Beijing, China

Lee & Ko's Overview

With more than thirty years of experience as one of Korea's premiere full-service law firms, Lee & Ko has a widely recognized and long-established record of excellence in providing expert legal advice and representation to its diverse clientele in domestic and international matters involving all areas of legal practice.

As Lee & Ko continues to take great pride in furnishing first-rate legal assistance to many of the most sophisticated and demanding international and domestic clients, its commitment to providing superior legal services is supported by an active program of ongoing, across-the-board development of its comprehensive professional and organizational resources in order to at all times successfully meet the present and future needs of the firm's clients in the rapidly evolving Korean and global legal environment.

Lee & Ko's highly capable, dedicated and energetic attorneys and other professionals, including Certified Public Accountants and patent attorneys, ensure that our clients can confidently expect to receive the highest standard of professional assistance and expert advice from Lee & Ko with respect to each and every facet of any task entrusted to us.

Being one of the largest law firms in Korea (as well as being one of only a few full-service law firms in Korea), Lee & Ko's in-depth expertise extends to all legal practice areas. Relevant services (depending on the nature of any particular case or matter entrusted to us) are provided by one or more of the following specialized practice groups within the firm: general corporate and M&A; banking, finance and securities; litigation and arbitration; and intellectual property, with each such practice group containing within it further specialized teams of legal professionals.

Lee & Ko's practice groups and specialized teams have consistently been ranked among the best in the field for relevant markets and practice areas by leading Korean and international professional associations and publications. We make it a matter of highest priority to build lasting relationships with our clients by at all times being responsive to each client's specific needs in each matter entrusted to us and doing our utmost to ensure successful results. Following this approach, Lee & Ko has particularly distinguished itself with a well-earned reputation for its expertise and successful handling of complex cases in such important areas as: mergers and acquisitions; banking, finance and securities transactions; civil and criminal litigation cases; arbitration; intellectual property; anti-trust; labor; tax; trade; shipping; and various general corporate issues and cases.

We stand ready to assist you at any time with any Korean legal assistance that you may require, and look forward to helping you benefit from the strengths that our full-service law firm is uniquely positioned to provide.

  • Year this Office was Established: 1977
  • Number of Offices Worldwide: 2
  • Lawyers Worldwide: 250

Languages: Korean, English, Chinese and Japanese


Areas of Practice
  • Acquisition Finance
  • Anti-Corruption & Regulatory Compliance
  • Anti-Trust & Competition
  • Asset Management
  • Aviation
  • Banking
  • Banking & Finance
  • Capital Markets
  • China Practice
  • Construction
  • Corporate
  • Corporate Governance
  • Customs
  • Defense Industry
  • Derivatives
  • Energy & Natural Resources
  • Entertainment
  • Environment
  • Financial Services & Compliance
  • Foreign Investment
  • Healthcare
  • Hostile Takeovers & Defense
  • Insolvency & Restructuring
  • Insurance
  • Intellectual Property
  • International Arbitration & Cross-Border Litigation
  • International Trade
  • IPO
  • Japan Practice
  • Labor & Employment
  • Lease & Transportation Finance
  • Legislative Consulting
  • Litigation & Arbitration
  • Maritime & Shipping
  • Mergers & Acquisitions
  • Other Financial Institutions
  • Private Equity & Venture Capital, Other Types of Investment Funds
  • Product Liability & Consumer Claims
  • Project Finance
  • Real Estate
  • Securities
  • Structured Finance & Securitization
  • Tax
  • Technology, Media & Telecommunications
  • Trust
  • White Collar Crime
Representative Clients
  • Banking
  • - JP Morgan Chase Bank, NA, Deutsche Bank, Hana Bank
  • Capital Markets & Corporate Finance
  • - CS (Hong Kong), Deutsche Bank (Hong Kong), Kyobo Securities
  • Construction & Real Estate
  • - Samsung Corp.. GS Construction., SK Construction, Kumho Construction, E-Mart, Lotte Shopping
  • Dispute Resolution
  • - Samsung Electronics, Samsung Corporation, Hyundai Heavy Industry
  • Intellectual Property
  • - Microsoft, LG Chem Ltd., Proctor & Gamble
  • IT, Telecommunications & Media
  • - LG Telecom, Korea Telecom, Google, NC Soft, British Telecom
  • Taxation
  • - POSCO, Korean Air, GS Home Shopping, AIG
  • Labour& Employment
  • - Korean Air, SK Corporation, Ssangyong Fire & Marine InsuranceLabour & Employment
  • - Korean Air, SK Corporation, Ssangyong Fire & Marine Insurance
  • Mergers & Acquisitions
  • - LG Corp., Citibank NA, eBay, Siemens AG, Doosan Corporation, Hanwha Corporation
  • Private Equity & Venture
  • - Macquarie Securities Limited, Woori Bank, Schroder Korea Limited
  • Project Finance, Infrastructure & Energy
  • - Kookmin Bank, Macquarie Korea Infrastructure Fund, Hana Bank
  • Restructuring, Insolvency & Bankruptcy
  • - Korea Asset Management Corp (KAMCO)., Dong-A Construction Co., Hanhap Industries Co., Jinro Industries Co., Newcore Dept. Store, SKM Co., Samick Music Co.
  • Securitization & Structured Finance
  • - Woori Bank, Korean Air, Korea Housing Finance Corporation ("KHFC"), Kyobo Securities
  • Shipping, Maritime & Aviation
  • - Hanjin Shipping, Britannia Steamship Insurance, Steamship Insurance Management Service


Sun Chang

Sun ChangPartner

Shan Yun Cui

Shan Yun CuiForeign Attorney

Wonkyu Han

Wonkyu HanPartner

Sungmee Hong

Sungmee HongForeign Attorney

Kyung Sik Hong

Kyung Sik HongSenior Partner

Hwan Jeong

Hwan JeongPartner

Seong Ki KIM

Seong Ki KIMCo-Chair of Lee & Ko IP

Edward Kim

Edward KimPartner

John Kim

John KimPartner

Un Ho Kim

Un Ho KimPartner

Yu Jin Kim

Yu Jin KimPartner

Byoung Jai Kim

Byoung Jai KimSenior Partner

Geen Kim

Geen KimPartner

Hun Ko

Hun KoPartner

Eunjai Lee

Eunjai LeePartner

Je Won Lee

Je Won LeePartner

Min-Ho Lee

Min-Ho LeePartner

Ho Lim

Ho Jun LimPartner

Sedong Min

Sedong MinPartner

Hyun Pang

Hyun PangPartner

Jay Shim

Jay ShimPartner

Duk Won Suh

Duk Won SuhCPA/Tax Partner

Yong Suk Yoon

Yong Suk YoonSenior Partner


Hyeon Bae

Hyeon Mi BaeAttorney

Seung Ho Choi

Seung Ho ChoiForeign Attorney

Seungsoo Han

Seungsoo HanAttorney

Sooyeon JANG

Sooyeon JANGAssociate

Eui Yeon Jo

Eui Yeon JoAttorney

Hyungmin JOO

Hyungmin JOOAssociate

Jae Hwan Kim

Jae Hwan KimAttorney

Hyunjun Kim

Hyunjun KimAttorney

Insoo Kim

Insoo KimAttorney

Chul Ho Kwon

Chul Ho KwonAttorney

Ji Young Lee

Ji Young LeeAttorney

Gidon Nam

Gidon NamAssociate

Chong Su Seo

Chong Su SeoAttorney

Ram Chan Woo

Ram Chan WooAttorney

Hui Jin YANG

Hui Jin YANGAssociate

Chul Ki Yeo

Chul Ki YeoAttorney

Dong Jae Yi

Dong Jae YiAttorney

Je Hun Yon

Je Hun YonAttorney

Dong Kyu Yoo

Dong Kyu YooAttorney

Of Counsel



Supreme Court Says No VAT on Payments via Department Stores’ Mileage Points and Gift Certificates.
Lee & Ko, September 2016

Businesses often provide customer loyalty programs to their customers where certain redeemable bonus points are granted in proportion to their purchase amount in the form of either mileage points or gift certificates (collectively “Mileage Points”). It has long been discussed whether the Mileage Points, when it is used for a subsequent purchase (“Mileage Purchase”), should be viewed as a sale incentive (a consideration for money or money equivalent) on which VAT is generally imposed, or should be viewed as a sale allowance (a discount to purchase price), which is not subject to VAT. II. Supreme Court DecisionLee&Ko has been representing Lotte Shopping Co., Ltd...

Korea announced the revised regulation along with an administrative notice implementing the local and master file requirements as an implementation of the BEPS Action 13
Lee & Ko, June 2016

The Korean transfer pricing regime, governed by the Law for Coordination of International Tax Affairs (the “LCITA”) and its Presidential Decree was amended to implement the new transfer pricing documentation requirements in line with Action 13 of the OECD BEPS project. On April 6 2016, the Korean Ministry of Strategy and Finance (the “MOSF”) announced the final regulation on the local and master files as introduced by the OECD BEPS final report on Action 13 (the “BEPS Action 13 Report” or the “Report”), effective January 1, 2016. The local and master files are collectively referred to as the Combined Report of International Transaction Information (the “CRITI”)...

All articles submitted by Lee & Ko


Lee & Ko obtains major Supreme Court victory against the KFTC confirming that the KFTC must file for rehabilitation claims for the fines imposed on the debtor
Lee & Ko, January 2016

Lee & Ko successfully obtained a Supreme Court judgment confirming that if a company had violated anti-trust laws prior to filing for a rehabilitation proceeding, the Korea Fair Trade Commission (the “KFTC”) should file the fines imposed on the company as rehabilitation claims following commencement of the proceeding. The outcome of this decision is particularly meaningful as it rectifies past practices of the KFTC. This particular case involved Company S, which had violated Korean anti-trust laws, but then filed for a rehabilitation proceeding before the KFTC imposed the relevant fine...

Lee & Ko to open a new office in Vietnam in January 2016
Lee & Ko, November 2015

Vietnam's importance in the global market is steadily growing as multinational corporations increasingly expand their business activities in Vietnam. This focus on Vietnam, and Vietnam's role in global trade, will become even more significant under the framework of the recently negotiated Trans-Pacific Strategic Economic Partnership (TPP) agreement...

All press submitted by Lee & Ko

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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