Accounting & Tax Group
ITI (Institute for Trade & Investment)
LICA (Lee International Corporate Advisors)
Lee International appreciates the specialized nature of each client’s issue by offering both legal and
business advice. To provide a successful marriage of law and business, Lee International retains
not only attorneys possessing legal expertise, but also advisors and consultants, each possessing
decades of true business experience in their respective fields.
Since our founding in 1961, clients of every size have looked to Lee International
for unrivaled representation.
Your unrivaled choice
for complete solutions
Lee International is a truly full
service law firm offering expertise
and experience in civil, criminal,
intellectual property, corporate,
finance, labor and employment,
customs, trade, and tax matters.
We boast a strong reputation for
quality and effective representation.
Multi-national companies and
government agencies entrust Lee
International to handle their diverse
legal needs. Lee International is the
local counsel of choice.
Lee International appreciates the specialized nature of each client’s issue by offering both
practical legal and business advice. To provide a successful marriage of law and business, Lee
International retains not only attorneys possessing legal expertise, but also advisors and
consultants, each possessing decades of true business experience in their respective fields.
Since our founding in 1961, clients of every size have looked to Lee International for unrivaled
representation in the field of intellectual property. Today, Lee International is a premier law firm,
counseling clients from all over the world on all aspects of law, including litigation, arbitration,
taxation, securities, labor and employment, customs, trade, M&A, corporate finance, and
numerous other areas.
To offer a genuine source of comprehensive advice, Lee International has a myriad of
experienced professionals, from Korean and foreign-licensed attorneys, to accountants, and
consultants in virtually every area of business. Many of the professionals at Lee International
have been educated, trained and/or licensed in Europe, the United States, and Japan.
Lee International is widely recognized
for providing personalized attention to
each client and for our unwavering
determination to accomplish our
client’s goals successfully.
Lee international provides comprehensive
services in the areas of accounting, audit,
Accounting & Tax Group
Lee International is dedicated to
protecting our clients’ most valued
assets to the fullest extent of the law
with the broadest scope of protection.
ITI combines experience and a
worldwide network to bring you the
solutions to your trade and investment
(Institute for Trade & Investment)
LICA reviews and meticulously analyzes
the issues that lead to business success.
(Lee International Corporate Advisors)
Corporate and Commercial Transactions
Lee International’s Corporate and Commercial Department takes pride in identifying
and resolving the complex legal issues that today’s business entities face. We service
both established and emerging companies, whether domestic or international, in all
aspects of their strategic planning and development, from advising them in the initial
stages of a transaction through to its negotiation and consummation. We keep pace
with our clients’ evolving legal needs by continuously monitoring changes in the law
and counseling clients on those changes that will affect their businesses.
Our expertise reaches into a wide number of areas, which are further described below.
Corporate matters can be cumbersome and complex. Through years of experience, Lee International’s
attorneys have become experts at handling corporate matters such as corporate governance, mergers and
acquisitions, formation of corporate entities, share purchases and transfers of assets and stock, acquisition
and liquidation of assets and debts, debt recovery, bankruptcy, and creditors’ rights.
■ Stock and asset purchases, financings, divestitures, establishment of joint ventures, capital increases,
investment, and corporate restructuring.
■ A wide range of financial transaction practices, including syndicated loans, bond issuances in
connection with restructuring, issuance of various types of securities, securitization, project
financing, and trade financing.
■ Debt recovery, creditors’ rights, bankruptcy, and related lawsuits.
Applying international experience to the local market
Labor and Employment
Workplace issues contain numerous nuances. Lee International’s knowledge and experience in labor and
employment law skillfully guides clients through this delicate area of the law.
■ Employment-related agreements
■ Collective bargaining agreements
■ Labor issues related to mergers and acquisitions, business transfers, and general corporate
■ Employment rules and policies
■ Employee benefit plans
Securities, Finance, and Insurance
We assist our clients in complying with ongoing reporting and other requirements imposed by the
Korean securities laws and listing rules of various stock exchanges. We also assist foreign and domestic
securities companies, securities investment companies, investment banks, and insurance companies with
their financial transactions involving Korean companies. Such transactions include derivative transactions
and the issuance of debt and equity securities such as loans, private bonds, convertible bonds,
exchangeable bonds, bonds with warrants, asset-backed securities, and depositary receipts, among
Inbound and Outbound Investment
We provide a full range of services relating to inbound investments, whether the investment takes the
form of creating a joint venture, subsidiary, or branch office in Korea or any other type of investment.
Likewise, we assist our domestic clients in their overseas investments.
Construction and Real Estate
Our attorneys provide legal services relating to Korea’s Social Overhead Capital infrastructure and
facilities, residential and commercial development, real estate trusts, and real estate investment trusts. We
also specialize in assisting in real estate financing projects and legal construction bids by preparing
proposals and construction contracts, registering real property, and engaging in real estate tax planning.
Antitrust and Fair Trade
We assist clients in understanding various aspects of antitrust and fair trade regulations, such as those that
relate to claims of “unfair trade practices.” We also regularly appear before the courts and the Korea Fair
Trade Commission on our clients’ behalf.
Information Technology and Communications
We represent clients in these rapidly changing industries by helping them obtain relevant business
licenses, comply with all pertinent laws and ordinances, successfully conclude business contracts, and
settle disputes. Our services cover all areas relating to the information technology and communications
industries, including common carrier services, cable and satellite broadcasting, the Internet, and e-
Sports and Entertainment
Our combined knowledge and experience in intellectual property, corporate, and financial transactions
enables us to offer sound advice to our clients in the sports and entertainment industries. Our practice
encompasses protecting copyrights and trademarks; preparing development, production, distribution,
licensing, and merchandising agreements; and giving legal support on financing projects.
Litigation and Alternative Dispute Resolution
Lee International retains highly skilled litigators and trial attorneys. From pre-trial
negotiations to an appeal at the Supreme Court, the attorneys at Lee International
uncompromisingly pursue the rights of the client.
■ Civil actions, criminal actions, appeals, administrative actions, tax disputes
■ Intellectual property: patent, trademark, copyright, technology rights, licensing, assignments, and
■ Securities, financial institutions, IT, corporate mergers and acquisitions, construction, and real estate
■ Fair trade issues, labor and employment, environmental, tax, maritime, and insurance
■ International trade and investment litigation
■ Arbitration and mediation
Lee International boasts an aggressive intellectual property practice including IP
portfolio management, licensing, prosecution, opposition, protection against
counterfeits, litigation including infringement and cancellation, and appeals.
■ Personalized IP management strategy by evaluating all of the client’s intellectual property, such as
patent rights, trademark rights, utility and design rights, and trade secrets
■ Recommended course of action to optimize and protect the client’s intellectual property
■ Expertise in negotiating license agreements to maximize the client’s goals.
■ Strong natural sciences practice including chemistry, biology, pharmaceutical products, and
genetically-altered life forms
■ Litigation of copyright infringement matters on behalf of domestic and foreign clients
■ Expertise regarding nontraditional IP matters such as publicity rights, domain-name disputes,
defamation matters, and counterfeit goods
Customs, Trade, and Foreign Exchange
Lee International’s Customs, Trade, and Foreign Exchange Department focuses on
providing customized assistance to our clients to maximize their business opportunities
in the global marketplace. The areas of our services include:
We advise and represent multi-national corporations, industry associations and other trade organizations
on all aspects of customs law, including:
■ Comprehensive customs audit, including post-clearance audit of tariff rates
■ Post-Clearance recovery of customs duties
■ Tariff-related prosecutions and appeals, including requests for review with the Korea Customs
Service and the Board of Audit and Inspection.
■ Assessment of customs valuation
■ Matters relating to drawback, exempted, and bonded goods under the Korea Customs Act
We advise and represent clients on various trade dispute matters, including patent and trademark
infringement, trade secret theft and unfair competition cases. Other service areas we cover in relation to
trade disputes include:
■ Letters of credit and transaction-related claims
■ Anti-dumping, Countervailing Duties, Sunset Reviews, WTO Dispute Settlement
■ Shipment and insurance on goods
■ Commercial disputes and arbitration
■ Rules of origin
We advise on various matters relating to foreign currency transactions regulated by the Korean Foreign
Accounting & Tax Group
The Accounting professionals at Lee International include many renowned certified
public accountants who bring together a diverse background and decades of
experience in this field, and provide professional services in the following areas:
■ Accounting services for M&A and corporate restructuring
■ Financial analysis and cost analysis
■ Valuation services
■ Corporate real estate services
■ Fact-finding investigations and forensic accounting services
■ Project financing services
■ Statutory audits
■ Government and non-profit organization audits
■ Consolidated / combined financial statement audits
■ Audits in accordance with foreign auditing standards
The tax professionals at Lee International include many renowned tax accountants and
attorneys who have experience in both the government and private sector. Services
provided to clients include:
■ Tax audits, tax appeals / litigation, international taxation, and corporate tax matters
■ Inheritance and gift tax matters
■ Tax advice for corporate M&A, corporate restructuring and trade-investment matters
Lee International’s Intellectual Property Group has many experts specializing in the
practice of intellectual property law, including attorneys-at-law, patent attorneys,
technical advisors, engineers, scientists and a large support staff, all of whom have
extensive expertise and experience in providing quality services to clients for the
protection of their intellectual property rights.
Registration and Maintenance of Intellectual Property
We provide intellectual property registration and maintenance services for patent, utility models,
trademarks, designs, and other intellectual property rights.
Our Intellectual Property Group is divided into three specialized practice groups.
�The Electronics & Machinery Department assists clients with filing and prosecuting applications
relating to a broad range of electrical and mechanical devices, including general electronics,
computers, electrical communications, data processing, vehicles, semiconductors, electrical and
electronic medical instruments, and optical devices. We also have substantial expertise in registering
semiconductor-related applications and filing applications relating to assembling general mechanical
components, improvements thereto, and metal materials.
�The Chemistry & Pharmacology Department assists clients with filing and prosecuting
applications relating to pharmaceutical products, agricultural compositions, polymers, organic and
inorganic chemicals, materials, adhesives, sanitary products, medical instruments and chemical
processing devices. We are recognized as the leading firm in the filing of applications for
biotechnology-related inventions, relating to genes, proteins, monoclonal antibodies and anti-sense
�The Trademark & Design Department specializes in registration and continuous protection of
trademarks and designs, such as character marks, figure marks, combination marks, color marks, three-
dimensional marks, and shapes, patterns, and colors of articles. We also provide cost-effective services
in conducting prior art searches on patterns and colors, filing customs registration, and conducting
possible infringement of registered rights. With respect to domain names, we also register and maintain
top level and second level domains, including .com, co.kr and .net.
Investigation and Legal Action against Infringement
We maintain a comprehensive and updated database for conducting searches on patents, utility models,
designs, and trademarks. From this database, we are able to investigate possible infringement by third
parties of our clients’ existing registered rights, and conduct market and fact-finding surveys in relation to
such infringement cases. We also provide expert opinions on technical assessment and confirmation-of-
scope trials on potential infringement cases. We are frequently called upon by our clients to advise on
infringement cases, including issuance of cease and desist letters, negotiating settlements, and filing legal
actions against infringers, including preliminary injunctions, provisional attachments, permanent
injunctions and recovery of damages.
Information on Filing Oppositions
We regularly gather information on patent and trademark applications of third parties that fail to meet the
requirements for the granting of protection. We also assist our clients in filing oppositions to such
We handle administrative actions involving all types of intellectual property rights, including patents,
utility models, designs and trademarks. Such administrative actions relate to various types of trials,
including revocation trials, invalidation trials, invalidation trials and confirmation trials.
We manage annuity payments for our clients, in cooperation with companies that specialize in managing
annuity payments and trademark and design renewal services. We also manage the transfer of registered
rights, registration of licenses, and payment of registration fees of licenses.
Drafting and Reviewing Contracts
We provide expert services in the preparation, review and negotiation of license agreements, technical
assistance agreements, and other agreements relating to intellectual property.
Protection of Copyrights and New Intellectual Property
We have expertise in the registration of copyrights to literary works, photographs, motion pictures,
characters, and computer programs. We also assist our clients in the protection of new types of
intellectual property, such as semiconductor chip design registrations, franchising, business models,
characters, and internet domain names.
Lee International’s Institute for Trade & Investment provides research, consulting, and
advisory services to governments and business in the field of trade and investment.
Major service areas include trade and investment policy advice, advice on international
and national laws, trade facilitation, dispute resolution, and cross-border investment
facilitation. An illustrative list of our areas of expertise is set out below.
Trade & Investment Policy Advice
■ Multilateral (WTO) trade policy
■ Regional (FTA) trade policy
■ Trade & investment policies of Korea, U.S., Japan, EU, China and other countries
Advice on International and National Laws
■ Legal framework and rules of the WTO
■ Legal framework and rules of regional trading arrangements such as FTAs
■ National Laws of Korea, U.S., Japan, EU and China
- Corporate and commercial laws - Intellectual property protection laws
- Competition laws - Energy laws
- Labor and environmental laws - Trade laws
- Taxation and foreign investment laws
Trade Facilitation and Dispute Resolution
■ Customs related issues: valuation; procedures; and tariff classification
■ Intellectual property issues: patents; utility models; designs; copyrights; and trademarks
■ Import-relief related issues: AD and CVD; and safeguards
■ Other trade issues: rules of origin; TBT; SPS; and government procurement
■ WTO dispute settlement
Cross-Border Investment Facilitation
■ Domestic regulatory advice
■ Macroeconomic assessment and government policy trend analysis
■ Market entry strategies and pre-entry market study
■ Local corporate financing and project financing issues
■ M&A, venture capital, joint ventures
■ Government licenses and approvals
■ Local taxation and accounting advice
With the emergence of new industries in technology, biotechnology, and information
technology, our clients demand highly specialized solutions to maintain a competitive
business edge in their industry. In response, Lee International has amassed a wealth of
international resources and a strong network to give our clients the edge to succeed.
Our consultants and attorneys understand the risks, pitfalls, advantages and
disadvantages involved in business transactions and strategy.
Our corporate strategy and financial counseling include:
■ Business diversification and corporate restructuring
■ Mergers and acquisitions, spin-offs, and sales
■ Defense against hostile takeovers
■ Assessments of corporate assets
■ Business feasibility analyses
■ Inducements of investment
■ Other services such as organization of annual corporate
conferences, and sales and purchases of major fashion brands
Kukdong Building, 60-1 Chungmuro 3-Ka, Chung-Ku, Seoul 100-705 Korea
TEL : (82-2) 2279-3631
FAX : (82-2) 2273-4605
E-mail : email@example.com
Website : www.leeinternational.com