South Korea

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South Korea

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Sang Hoon Baek

Deloitte Korea

4F., One IFC

10, Gukjegeumyung-ro

Youngdeungpo-gu, Seoul, 07326

Korea

Tel: +82 2 6676 2407

Fax: +82 2 6674 2500

Email: sanghoonbaek@deloitte.com

Website: www.deloitte.com

Sang Hoon Baek, Deloitte Korea, is a tax partner based in Seoul. He has broad experience in advising international and domestic companies. His US tax experience obtained while working in New York and studying US tax law at Duke University, combined with in-depth experience gained from working with multinational enterprises and tax practices at the law office of Kim & Chang, allows him to offer foreign and domestic clients reliable and business-oriented tax advice.

Sang Hoon's major works in recent years include advising on private equity fund investments, structuring of tax-free reorganisations, international inbound/outbound tax planning, and financial products. Sang Hoon has made a significant contribution to winning the largest tax dispute in Korea (the potential tax assessment at stake was $1 billion) in 2008. He is a lead tax partner for Hyundai/Kia Motors Group.

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Sunyoung Kim

Deloitte Korea

4F., One IFC

10, Gukjegeumyung-ro

Youngdeungpo-gu, Seoul, 07326

Korea

Tel: 82 2 6676 2471

Fax: 82 2 6674 2510

Email: sunnykim@deloitte.com

Website: www.deloitte.com

Sunyoung (Sunny) Kim, Deloitte Korea, is a senior tax partner at Deloitte Anjin, leading the global tax practice. Sunyoung, who has close to 20 years of experience at both accounting and law firms, has provided various types of tax consulting services for many multinational enterprises in Korea, as well as US and European multinational enterprises. She specialises in international tax issues, tax efficient restructuring, cross border M&As and tax audit defence and appeal, taking an active leading role in the assignments that require long hours, tight deadlines, effective teamwork and liaison with client and other professional advisers. She also has extensive experience dealing with complex tax controversy issues from corporate restructuring transactions of multinational enterprises and controversy issues for high-net worth individuals.

She has served as a committee member at the Ministry of Strategy and Finance (MOSF), advising on legislation for partnership taxation, the consolidated tax return system, and tax-free reorganisations since 2005. She is a member of the MOSF national tax ruling committee and tax development committee. She has earned a PhD at Seoul National University School of Law and a LLM in taxation from the NYU School of Law. She is also a licensed CPA.

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Dr Tae Hyung Kim

Deloitte Korea

9F, One IFC Bldg, 23 Yoi-dong

Youngdeungpo-gu

Seoul 150-876

Korea

Tel: +82 2 6676 2410

Email: taehyungkim@deloitte.com

Website: www.deloitte.com

Dr Tae-Hyung Kim, Deloitte Korea, is a senior partner and the managing partner in charge of clients and industries programmes. For more than eight years, Tae Hyung has held the national leadership position in the area of transfer pricing at Deloitte Korea. For almost 20 years, he has advised multinational enterprises in various industries on their global transfer pricing and value chain management strategies. In so doing, he has handled complex transfer pricing disputes and negotiations with both Korean and foreign tax authorities.

Tae Hyung has contributed articles to professional journals such as International Tax Review, IBFD International Transfer Pricing Journal, Bloomberg BNA International Transfer Pricing Forum, Bloomberg BNA Tax Management Transfer Pricing Report, and Euromoney's Transfer Pricing Review. His economics publications also appear in the Canadian Journal of Economics and Review of International Economics.

He holds a PhD in economics from the University of Washington and is also a graduate of the advanced management programme of Harvard Business School. He graduated from Korea University with a BA in economics.

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Jee Won Kwon

Deloitte Korea

4F, One IFC Bldg, 10 Gukjegeumyung-ro, Youngdeungpo-gu

Seoul 150-876

Korea

Tel: +82 2 6676 2416

Fax: +82 2 6674 2510

Email: jekwon@deloitte.com

Website: www.deloitte.com

Jee Won Kwon, Deloitte Korea, is a tax partner at the Seoul office. He has almost 18 years' experience providing tax consulting services to local and foreign multinational companies in the telecommunications, energy and manufacturing industries.

Jee Won has extensive experience assisting with the introduction of legislation concerning new tax incentive programs, for example, the new tax incentives applicable to photovoltaic industries, 2012 EXPO events, among others. Jee Won also has extensive experience dealing with complex tax controversy issues arising from corporate restructuring transactions (for example, spin-offs and mergers) executed by domestic companies. He has recently assisted with resolving significant tax controversy issues challenged by the Korean tax authorities in conjunction with a qualified vertical spin-off transaction and a merger.

Jee Won received his undergraduate degree in business administration from Seoul National University in 1995, and he also studied business at the Seoul National University graduate programme for two years. He has recently served as a member of the national tax research committee of the Korean Institute of Certified Public Accountants.

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Nam Hyuk Park

Deloitte Korea

4F, One IFC Bldg, 23, Yoido-dong, Youngdeungpo-gu

Seoul, Seoul 150-876

Korea

Tel: +82 2 6676 2450

Email: nhpark@deloitte.com

Website: www.deloitte.com

Nam Hyuk Park, Deloitte Korea, has a combined 20-plus years of tax related experience in public offices including the National Tax Service, National Tax Tribunal, and the Tax Systems Office in the Ministry of Strategy and Finance. His specialised experience includes working in tax appeals with the Seoul High Court of Justice and National Tax Tribunal.

He has advised a number of clients across multiple industries over the years.

He is a graduate of the Sungkyunkwan University and University of Colorado at Denver, and passed the civil administration examination (29th) in 1985.

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Jeong Soo Tak

Deloitte Korea

5F, One IFC

10, Gukjegeummyung-ro

Youngdeunpo-gu

Seoul, 07326

Korea

Tel: +82 2 6676 2424

Fax: +82 2 6674 2530

Email: jtak@deloitte.com

Website: www.deloitte.com

Jeong Soo Tak, Deloitte Korea, is a tax partner who is an expert in M&A transaction services and international tax issues. He has rendered consulting services to various multinational enterprises and domestic companies. His experience includes tax consultations on foreign investment (including investments in real estate), M&A, cross-border transactions, tax compliance, tax audit support, due diligence, tax exemption applications, and all other Korean tax matters affecting international companies from establishment to exit. He also completed a one-year international tax assignment with Arthur Andersen in New York when he was working with the law firm.

As a member of the global special acquisition service group, Jeong Soo has been involved in many of the private equity investments made by foreign multinationals, including the purchase of Haitai Confectionary by the JPMP Consortium, Himart by Affinity Equity Partners, Mando Climate Control by the UBS Consortium, Ssangyong by Morgan Stanley, OB Beer by KKR and Affinity Equity Partners.

He also has extensive experience of successful resolutions for tax controversies in conjunction with investment restructuring made by multinational enterprises and showed significant achievements in the area of tax controversies involving capital gains tax and beneficial ownership issues for the private equity firms' investment in Korea during the last decade.

Jeong Soo graduated with a degree in business administration from Korea University. He is a member of the Korean Institute of Certified Public Accountants and passed the AICPA examination in the State of Maine.

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Henry An

PwC

Jeong Wook Choi

KPMG

Dong Chul Kim

EY

Min Yong Kwon

EY

Michael Quigley

Kim & Chang

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