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Lee & Ko

Lee & Ko  

Legal Services | Korea

tel: +82 2 772 4000 | fax: +82 2 772 4001
Hanjin Building 63 Namdaemun-ro, Jung-gu | Seoul | 04532 | Korea

Main Contacts

Yong Suk Yoon

Yong Suk YoonSenior Partner

Lee & Ko's Overview

With more than 40 years of experience as Korea's leading full-service law firm, Lee & Ko has a widely recognised 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.

Lee & Ko's in-depth expertise extends to all legal practice areas. Relevant services to the clients are provided by one or more of the five practice groups within the firm including (i) corporate and M&A, (ii) banking, finance and capital market, (iii) intellectual property, (iv) litigation and arbitration, and (v) tax. These five practice groups consist of approximately 40 specialised teams of legal
professionals: anti-corruption & regulatory compliance, antitrust and competition, aviation, banking, bankruptcy, insolvency and corporate restructuring, capital markets and securities, class action and consumer claims, construction, corporate and M&A, corporate governance, derivatives, dispute resolution, energy, entertainment, environment, finance (acquisition finance, asset finance, project finance, structured finance), foreign direct investment, healthcare, insurance, intellectual property, international
practice (Chinese, European, Japanese practice), international trade, labour and employment, maritime and shipping, overseas investment, private equity and venture capital, privatisation, product liability, real estate, tax and customs (tax consulting, audit, dispute resolution, transfer pricing), technology, media and telecommunications, and white-collar crime.

Lee & Ko's practice groups and specialised 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 at all times by 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 many important transactions 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: 4
  • Lawyers Worldwide: 700

Languages: Korean, English, Japanese, Chinese, German, Spanish, French, Russian, Vietnamese


Areas of Practice
  • Acquisition Finance
  • Administrative Litigation
  • Anti-Corruption & Regulatory Compliance
  • Antitrust & Competition
  • Antitrust & Competition Litigation
  • Asset Management
  • Audit Defense Team
  • Aviation
  • Banking
  • Banking & Finance
  • Capital Markets
  • Capital Markets Compliance
  • Capital Markets Disputes
  • China
  • Commercial Trusts Disputes
  • Constitutional Law Disputes
  • Construction
  • Construction & Real Estate Litigation
  • Corporate
  • Corporate & M&A Litigation
  • Corporate Governance
  • Corporate Restructuring
  • Cross-border & Overseas Investment
  • Customs
  • Customs Disputes
  • Data Protection & Privacy
  • Data Protection & Privacy Litigation
  • Defense Industry
  • Derivatives
  • Energy & Natural Resources
  • Entertainment
  • Environment
  • Environment, Health, and Safety Team
  • Family ∙ Divorce ∙ Estates
  • Financial Compliance
  • Financial Disputes
  • Fintech
  • Foreign Investment
  • Government Affairs
  • Healthcare
  • Healthcare & Pharma Litigation
  • Hostile Takeovers & Defense
  • Insolvency & Restructuring
  • Insurance
  • Insurance ∙ Maritime ∙ Aviation Litigation
  • International Arbitration & Cross-Border Litigation
  • International Trade
  • IP
  • IP Litigation
  • IP Prosecution (Lee & Ko IP)
  • IPO
  • Japan
  • Labor & Employment
  • Labor & Employment Litigation
  • Lease & Transportation Finance
  • Life Sciences
  • Litigation & Arbitration
  • Maritime & Shipping
  • Mergers & Acquisitions
  • Other Financial Institutions
  • Private Equity
  • Product Liability & Consumer Claims
  • Project Finance
  • Real Estate
  • Securities
  • Start-up
  • Structured Finance
  • Tax
  • Tax Disputes
  • Technology ∙ Media ∙ Telecommunication Litigation
  • Technology, Media & Telecommunications
  • Trust
  • Vietnam
  • 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

Hun Ko

Hun KoPartner

Eunjai Lee

Eunjai LeePartner

Je Won Lee

Je Won 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

Saemee KIM

Saemee KIMAssociate

Sangmin KIM

Sangmin KIMAssociate

Jae Hwan Kim

Jae Hwan KimAttorney

Hyunjun Kim

Hyunjun KimAttorney

Insoo Kim

Insoo KimAttorney

Chloe KWON

Chloe KWONForeign Attorney

Chul Ho Kwon

Chul Ho KwonAttorney

Ji Young Lee

Ji Young LeeAttorney

Jin Hee Lee

Jin Hee LeeAssociate

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

Joon Sup YOON

Joon Sup YOONAssociate

Of Counsel



Korean Tax Reform: Opportunities and Challenges for Foreign Companies and Investors
Lee & Ko, November 2018

The Korean Ministry of Strategy and Finance (‘‘MOSF’’) has finalized the changes to the Presidential Decree of Korean tax laws (‘‘2018 PD Amendments’’) which will be of particular interest to foreign companies with business and foreign nationals residing in Korea. Limitations on Hybrid Instruments (BEPS Action Plan 2) The tax law amendments enacted in December 2017 (‘‘2018 Tax Law Amendments’’) also introduced a new rule denying deductions for hybrid mismatch arrangements. This is in line with BEPS Action Plan 2...

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...

All articles submitted by Lee & Ko


Lee & Ko advised Carlyle Group in sale of it's security companies
Lee & Ko, May 2018

Lee & Ko served as the Korean legal counsel for Carlyle Group ("Carlyle") and advised on its sale of three security service companies including ADT Caps, the second largest security services provider in Korea, to the consortium comprised of SK Telecom and Macquarie Infrastructure and Real Assets for KRW 2,970 billion (USD 2.76 billion). The share purchase agreement was successfully singed on May 8, 2018. As the largest M&A transaction in Korea in 2018, the transaction also involved a set of complex pre-signing restructurings including merger and merger after divestiture amongst the sold companies...

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...

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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