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Jay Shim

Jay Shim

Lee & KoHanjin Building63 Namdaemun-ro, Jung-guSeoulKorea04532

National Leader

Korea - Corporate Tax

Professional Biography

WWL Ranking: Recommended

WWL says

Jay Shim gains recognition for his excellence when it comes to litigating complex tax matters. He is commended for his strong expertise in tax appeals and audits.


With 30 years of experience in the US, Europe, Russia and Korea, Jay Shim co-leads the tax practice at Lee & Ko and advises clients on tax advisory, tax audits, tax appeals and tax litigation matters. Jay also works closely with the firm’s corporate practice on international infrastructure projects and early-stage natural resources development projects, and has expertise in the areas of overseas investment, energy and natural resources, and offshore fund formation.

For over 15 years, Mr Shim has been recognised as a leading lawyer in Chambers Asia and WWL; an “influential figure” in the Tax Directors Handbook; a “highly acclaimed” tax expert in The Legal 500: Asia Pacific; a “winner” in Client Choice 2015; “External Counsel of the Year 2013” by Asian-Mena Counsel; and a “leading tax expert” in the Comprehensive Guide to the World’s Leading Tax Firms.

In addition, Mr Shim has served on several expert panels established by the National Tax Services and the Ministry of Strategy and Finance on matters dealing with procedures and policies affecting foreign companies doing business in Korea and foreign owned Korean companies, including assisting the Ministry of Strategy and Finance draft tax laws and regulations relating to controlled foreign corporation, advance tax treaty clearance, partnership taxation and transfer pricing.

Mr Shim is a member of the International Bar Association, the International Fiscal Association and the Inter-Pacific Bar Association. He also serves as co-chair of the taxation committee at the American Chamber of Commerce Korea.

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