PRACTICES
- Customs & International Trade
- International Tax & Transfer Pricing Advisory
- Tax Advisory & Strategy Development
- Tax Audit Defense, Appeals & Litigation
- Financial & Local Tax Advisory
Customs & International Trade
“Leveraging extensive experience and expertise at the forefront of global trade, we prevent trade risks and resolve disputes.”
LK Partners provides practical, end-to-end strategies to preempt customs and trade risks in a complex international trade environment—from regulatory audits to appeals and litigation.
- Overview
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International trade involves a complex interplay of national laws, tax systems, FTA agreements, and foreign exchange regulations. Even minor filing errors or procedural mistakes can lead to substantial customs assessments or criminal sanctions. As global supply chains continue to shift and trade restrictions intensify, risk management in customs valuation, origin verification, clearance procedures, and foreign exchange compliance has become more critical than ever.
LK Partners offers tailored advice across all areas of international trade—including customs audits and investigations, FTA origin verification, foreign exchange inspections, and Advance Customs Valuation Agreements (ACVA). We provide consistent strategies from the initial investigation to appeal and litigation stages. By analyzing corporate accounting and tax structures alongside supply chains, we help clients establish effective risk management systems.
With deep expertise in FTA interpretation, origin determination, import pricing, and tariff applications, we minimize global operational risks for multinational corporations, exporters and importers, manufacturers, and logistics companies. Our services extend beyond legal advice to include building internal control and compliance frameworks for long-term risk management.
- Key Services
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- Advisory on customs audits and investigations
- FTA origin verification and determination advisory
- Foreign exchange audits and compliance advisory
- ACVA (Advance Customs Valuation Agreement) advisory
- Import price adjustment, tariff application, and clearance advisory
- Representative Cases
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- Advised a multinational electronics manufacturer in responding to a customs audit and investigation
- Developed FTA origin verification strategies for a leading Korean conglomerate
- Advised a global logistics company on transfer pricing and ACVA application
- Provided valuation and transfer pricing advisory for overseas subsidiaries of a manufacturing group
- Assisted in investigations and penalty reduction under the Foreign Exchange and Trade Acts
International Tax & Transfer Pricing Advisory
“Proactively responding to global tax changes, we design rational and sustainable international tax structures.”
LK Partners advises multinational enterprises on all aspects of international taxation and transfer pricing—from global tax strategy to negotiations with tax authorities, appeals, and litigation.
- Overview
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As global economies become increasingly digitalized and supply chains diversify, cross-border transactions have grown more complex. Tax authorities around the world, guided by BEPS (Base Erosion and Profit Shifting) standards, closely scrutinize corporate structures and transfer pricing policies. Proactive tax management has become indispensable.
LK Partners analyzes domestic tax laws, tax treaties, and OECD guidelines to develop sound strategies for key issues such as transfer pricing, dividends, royalties, and service transactions. We utilize APA (Advance Pricing Agreement) and MAP (Mutual Agreement Procedure) systems to minimize tax risks in advance.
We comprehensively assess cross-border transaction structures, subsidiary dividend and financing arrangements, royalty and service fee taxation, and provide risk-mitigation strategies consistent with international standards.
Our team supports multinational corporations, overseas investors, and financial institutions with full-spectrum international tax planning, investigation response, and dispute management. We deliver tailored solutions that integrate legal, accounting, and tax perspectives.
- Key Services
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- Global transfer pricing policy formulation and documentation
- International tax risk management and treaty application advisory
- APA and MAP procedure advisory
- Structuring of cross-border investments and transactions
- BEPS compliance and country-by-country reporting (CbCR) advisory
- Representative Cases
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- Developed transfer pricing policy for a global manufacturer’s overseas subsidiaries
- Represented a multinational IT company in APA filing and tax authority negotiations
- Reviewed tax treaty applications for international financing transactions
- Conducted BEPS risk diagnostics and restructuring advisory for a global logistics group
Tax Advisory & Strategy Development
“Identifying tax risks and designing sustainable, efficient tax structures.”
LK Partners provides systematic tax risk management and helps build stable tax governance by analyzing each company’s industry characteristics and management strategy.
- Overview
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Taxation is not just a compliance requirement—it is a key factor in business decision-making. Without proper tax risk control, companies face uncertainty in taxation and reputational risks.
With in-depth knowledge of both domestic and international tax systems, LK Partners designs tax structures tailored to each client’s business model and industry. We also provide legislative and interpretive support to resolve uncertainty in tax law application.From risk assessment and tax rulings to legislative advisory and tax dispute response, we offer strategies that minimize tax burdens while ensuring legal certainty and accounting transparency.
We propose integrated tax governance systems combining legal, accounting, and financial perspectives to help businesses achieve sustainable growth.
- Key Services
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- Tax risk analysis based on corporate and transaction structures
- Advisory on tax treaty and statutory interpretation, including tax ruling applications
- Tax accounting structure design and tax-saving strategy development
- Tax-efficient structuring for M&A and investments
- Legislative and policy advisory on taxation
- Representative Cases
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- Designed tax structure for a major conglomerate’s holding company transition
- Advised a manufacturing firm on tax accounting improvement and tax-saving strategies
- Assisted a foreign corporation with statutory interpretation and tax ruling requests
- Conducted pre-entry tax risk assessments for new business ventures
Tax Audit Defense, Appeals & Litigation
“From the first stage of a tax audit to appeal and litigation, we safeguard corporate interests with precision.”
LK Partners manages all stages of tax controversy—from initial audit analysis to administrative appeals and litigation—combining legal, accounting, and procedural expertise to deliver effective defense strategies.
- Overview
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A tax audit is an intensive administrative procedure reviewing a company’s financial and accounting records, and the outcome depends greatly on early-stage strategy. With strengthened digital tax control and expanded criminal enforcement, tax risks have grown increasingly complex.
LK Partners identifies the illegality of tax assessments during the investigation stage and builds logical, procedural defense arguments throughout appeals and litigation.
By combining precise legal interpretation and procedural strategy, we deliver practical and favorable outcomes for clients, establishing our position as a comprehensive partner in tax dispute resolution.
- Key Services
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- Tax audit response and pre-audit diagnostics v
- Representation in tax appeals, tax tribunal, and litigation
- Defense in tax criminal and penalty cases
- Advisory on assessment review and taxpayer rights protection
- Advisory on internal tax control system establishment
- Representative Cases
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- Reduced tax liabilities in a major corporate tax audit
- Obtained full relief in a mid-sized company’s tax tribunal appeal
- Achieved dismissal in a tax criminal case and secured non-prosecution
- Won court rulings canceling unlawful tax assessments
Financial & Local Tax Advisory
“Analyzing complex financial and local tax structures with precision to achieve real tax savings and risk management.”
LK Partners reviews financial and real estate transactions in conjunction with local taxation systems to identify tax risks early and design effective, tax-efficient structures.
- Overview
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Financial and real estate transactions often involve complex structures—capital arrangements, trusts, and project financing (PF)—that generate continuous tax risks. With strengthened substance-over-form principles, indirect and related-party transactions are under increased scrutiny for tax avoidance.
LK Partners integrates expertise in finance, capital markets, and local taxation to provide tailored tax optimization strategies for PF, REIT, and investment structures.
We offer comprehensive management of local tax risks, from reviewing tax assessments to applying tax exemptions, appeals, and settlements.
Combining deep industry expertise with extensive experience in litigation and tax appeals, LK Partners helps clients make stable, tax-efficient financial decisions.
- Key Services
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- Tax advisory on financial transactions (loans, PF, REITs, investments)
- Advisory and appeal support for local tax issues (acquisition, property, registration taxes)
- Structuring of real estate acquisition and disposal taxes
- Tax advisory on financial and investment products
- Representation in tax authority response and local tax appeals
- Representative Cases
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- Advised on acquisition tax reduction for real estate PF structures
- Reviewed taxation frameworks and risks for financial investment products
- Designed corporate and local tax reduction strategies for REIT structures
- Secured reduction through successful local tax appeals
- Professionals
