Kyung-Hee Kim

Ms. Kyung-hee Kim is a Korean certified tax consultant at Shin & Kim, mainly practicing in the areas of international tax, corporate tax and tax advice in general, as well as tax audit defense. In particular, grounded in an in-depth understanding of the tax audit practices and tax law interpretation framework of the National Tax Service (NTS), Ms. Kim excels at delivering actionable solutions to complex tax controversies.

During her service at the NTS, Ms. Kim gained extensive experience in tax audits, international taxation, and authoritative tax ruling work across key divisions, including Investigation Bureau 1 of the Seoul Regional Tax Office, the International Tax Bureau, the Tax Collection and Legal Affairs Bureau, and the Corporate Taxation Bureau of the National Tax Service. In particular, while overseeing tax law interpretation at the Tax Law Interpretation Division of the National Tax Service across the areas of the Framework Act on National Taxes, the National Tax Collection Act, corporate income tax, international taxation, and inheritance and gift taxes concerning public-interest corporations, she cultivated deep expertise in jurisprudential analysis and the application of tax laws to intricate tax matters.

Drawing upon this experience, she provides a comprehensive range of tax advisory services, including defending clients in tax audits and filing requests for tax reassessment across diverse industries such as finance, healthcare and biotechnology, real estate, and gaming, as well as advising on major corporate transactions and shifts in equity ownership, related-party transactions, inheritance, gift, and business succession planning for corporate owners and high-net-worth individuals, and asset endowments to and ongoing regulatory compliance of public-interest corporations.

Furthermore, she counsels clients on international taxation—such as reporting foreign financial accounts and foreign trusts, tax matters involving offshore assets including foreign real estate, determination of tax residency status, expatriation tax (exit tax), and cross-border inheritance and gift taxation—and addresses tax challenges arising from emerging transaction structures, such as digital asset transactions and digital- and platform-based business models.