Hae Ma Joong Kim is an attorney at Kim & Chang. He practices primarily in tax audit and dispute resolution, tax litigation, and general tax consulting.

Mr. Kim has been actively involved in various cutting edge taxation issues in Korea. He has represented leading multinational enterprises, private equity funds, financial institutions, and both foreign and domestic companies on various tax litigation cases. Mr. Kim has also advised clients on a broad range of taxation and corporate matters, including M&A, corporate restructuring, and tax planning.

Prior to joining Kim & Chang. Mr. Kim was the Judge Advocate in the Republic of Korea Air Force from 2003 to 2006. He has also been the Director of the Tax Law Association of Korea since 2012 and has served as a Committee Member of Korea Bar Association Committee on Taxation from 2014 to 2016.

Mr. Kim has regularly contributed various publications. He submitted A Study On Corporate Reorganization for Foreign Business and Adoption of Tax Deferral System-Focusing on Comparative Analysis of US Tax System in the Seoul Tax Law Review Volume 12-2 and Review of 2007 Inheritance Tax and Gift Tax Law, Cases in the Seoul Tax Law Review Volume 14-1. He also published The Acquisition timing on the Acquisition Tax, Study on Special Law Volume 10. Most recently, he released publication on “Theory and Issues on Permanent Establishment Taxation” (Kyungin Publishing, 2017).

Mr. Kim earned his LL.B. from the College of Law, Seoul National University in 2001 and his PhD. from the Seoul National University College of Law in 2016. He also received an LL.M. in international taxation from the New York University School of Law in 2012. He attended the Judicial Research and Training Institute of the Supreme Court of Korea. He is admitted to the Korea bar.