Bae, Kim & Lee LLC

Bae, Kim & Lee LLC is positioned to provide a full range of legal services related to tax, with the team standing out in tax disputes and transfer pricing matters. Practice head Mooyoun Cho ‘invests time to understand not just the legal aspects but also the personal and business circumstances that underlie each case’ relating to tax audits, regulation revisions and tax litigation. Il Young Cho chiefly concentrates on tax and criminal tax litigation, and Cheol Hyung Yu engages closely with clients on tax probes. Seongjun Joo leads the customs practice, advising on free trade agreements and foreign exchange agreements, while Gyuchan Shim acts in tax crime investigations. Maria Chang left the team in July 2025.