Tom advises Korean and foreign companies, investment funds and other investors on tax matters. He practices primarily in international tax and M&A tax, including inbound and outbound acquisition structuring, financing, reorganization, cross-border transactions and offshore/onshore fund formation and structuring from tax perspective. Tom’s practice also involves advising clients on tax controversies and disputes as well as matters involving investor’s protection.

Tom has over 18 years of international tax experience in Korea and in the U.S. Prior to joining Lee & Ko, Tom was a director in Deloitte’s M&A and International Tax Group. Tom has been involved in many of the major transactions (both buy and sell-side) in Korea for foreign and Korean investors, including private equity funds, since 2008.

Tom also serves and provides tax advice for a number of large Korean financial institutions and other investors in outbound investments into the U.S., Europe and Asia.

In addition, Tom has represented high-net worth Korean individuals with tax compliance and reporting matters in the U.S. as well as Europe.

Prior to a career in tax, Tom worked in the asset management and fund practice at other accounting firms as well as practiced commercial law at a New York law firm.

Tom is a member of the International Bar Association, the International Fiscal Association Korea, and the American Chamber of Commerce in Korea.

Tom was the lead writer and editor for the Korean section of the IBFD Permanent Establishment database from 2009 to 2016.

Tom also speaks frequently on Korean tax-related subjects and has written numerous articles.

Jung-hong Kim is a member of our Tax and Customs Group, specializing in international tax and customs. Prior to joining Lee & Ko in 2021, he has had long and illustrious public career with the Ministry of Economy and Finance, Supreme Court of Korea and the OECD Korea Tax Center where he was responsible for international tax and customs matters. At Lee & Ko, he advises on domestic tax law, tax treaties, transfer pricing, customs issues related to inbound and outbound transactions and tax defense cases.

Steve advises corporate, banking and investment fund clients on the tax aspects of financing and corporate merger transactions. His guidance to domestic and foreign clients includes, among other things, tax planning for taxable and tax-free mergers, acquisitions, divestitures, spin-offs and restructurings.



Steve regularly advises clients on U.S. and Korean tax issues pertaining to cross-border transactions, including taxation under subpart F, transfer pricing, and the movement and licensing of intangible property. Steve also counsels clients on the capitalization and structuring of inbound and outbound operations, including branches and subsidiaries, and general corporate and a wide range of other international tax planning matters.

Steve has more than 10 years of tax experience. Prior to joining Lee & Ko in 2014, Steve practiced in Washington, DC with the Washington National Tax office of Deloitte Tax LLP. He speaks frequently on tax-related subjects and has written numerous articles.

Steve Minhoo Kim is a foreign attorney (District of Columbia) whose specialty lies in International Tax and Transfer Pricing. His early career with Big 4 accounting firms exposed him to abundant experiences across various industries and allowed him to be equipped with requisite professional knowledge and skillsets to excel in the field of international tax and transfer pricing.

His international tax and transfer pricing projects encompass TP documentation (including loan pricing and calculating financial guarantee fee), management service fee planning and documentation, tax audit defense, Advance Pricing Agreement (BAPA/UAPA), Mutual Agreement Procedure (MAP), TP planning, TP policy and internal control establishment, Statutory (tax) valuation, Merger/demerger planning and execution, Permanent Establishment risk assessment, a claim for rectification in regard to TP and other tax items, tax planning in relation to outbound investment, other general tax consulting, etc.

Steve holds a Bachelor’s degree in Commerce and Finance with high distinction from Rotman School of Management at University of Toronto St. George Campus and also earned a Master’s Degree in Business Administration (MBA) with high distinction from Korea Advanced Institute of Science and Technology, Known as KAIST. He has also earned his LLM degree at University of Connecticut in an effort to expand his horizon to legal perspective of tax matters.

He is a member of District of Columbia Bar and also licensed CPA in Washington State.