Je-Heum Baik

Practice Areas

Mr. Je-Heum Baik is a senior partner at Shin & Kim, mainly practicing in the areas of tax litigations and tribunals, tax advisory services, tax investigations and customs.

Mr. Je-Heum Baik has significant experience in litigating corporate tax matters on behalf of financial institutions, large firms and foreign entities. He provides practical and distinguished tax advisory services based on thorough case studies and reviews.

Prior to joining Shin & Kim, Mr. Baik served in various levels of the judiciary for numerous years. Also, during his long career as a tax attorney at the law firm Kim & Chang, Mr. Baik successfully handled prominent tax cases with precedent-setting decisions including the largest tax case in Korea involving KRW 1.7 trillion, accumulating a reputation as the best tax lawyer.

Based on his expertise, Mr. Baik wrote and published the ‘Key Issues of Tax Law I’ and ‘Key Issues of Tax Law II,’ which deal with analysis of important precedents in tax law. He also continuously contributes to the development of the tax law society through active participation in the industry, including as the Chief Training Officer of the Seoul Bar Association’s Tax Training Institute, the Chief Training Officer of the Lawyer Training Institute of the Korean Bar Association, the Chairman of the Tax Law Association and the Chairman of the Korea Local Tax Association.

Career

Senior partner, Shin & Kim; Kim & Chang (2004-2022); Customs Judge, Korea Customs Service(2024-Present); Chairman, International Fiscal Association Korea (2023-2024); Member, Tax Development Deliberation Committee, Ministry of Strategy and Finance (2022-Present);

Chairman, Tax Law Association(2022); Chief Training Officer, The Tax Training Institute, Seoul Bar Association (2014-Present); Council Member, NYU Tax Practice Council (2011-Present); Vice-President, IFA Korea (2009-Present); Judge, Seoul/Incheon/Changwon District Court (1994-2001)., etc.

Professional Memberships

Korean Bar and New York State Bar; Illinois Board of Accountancy.

Publications

Income Classification of the Payment for Overseas Software, Law Review Vol. 14, (2024) (Co-authored); Walk in the tax law, Pakyoungsa (2022); Key Issues of Tax Law 2(2021), 1(2016).

Education