Chang Hee Lee
Senior AdvisorIntroduction
Prof. Emer. Chang Hee Lee of the Seoul National University School of Law is a Senior Advisor at Shin & Kim, mainly practicing in the areas of General Tax Consulting, M&A, and Corporate Accounting.
Prof. Lee taught tax law for over 30 years in the Seoul National University School of Law, Harvard Law School, NYU Law School, University of Tokyo and other places around the world.
Before receiving the LL.M. and the SJD degrees from the Harvard Law School in 1991 and 1994, he practiced law and accountancy for over 8 years in Seoul and Washington DC. He also served as a committee member for the Ministry of Economy and Finance, the Korea Exchange, and the Financial Supervisory Service. In recognition of his contributions, he was honored with the Red Stripes Order of Service Merit in 2012.
Areas of Expertise
Professional Career
- 2025-PresentShin & Kim LLC
- 1997-2025Professor of Law, Seoul National University School of Law
- 2006Visiting Professor of Law, NYU Law School
- 2005-2006Visiting Professor of Law, Harvard Law School
- 2001-2002Visiting Professor of Law, University of Tokyo Faculty of Law
- 1995-1997Professor of Taxation, Dongguk University Business School
- 1994-1995Associate, Caplin & Drysdale
- 1992-1994Academy Scholar, Harvard Academy for International & Area Studies
- 1991-1992Research Fellow, Harvard Law School
- 1985-1990Associate, Law Offices of Min & Sohn
- 1982-1985Associate, Samil Accounting
Professional Affiliations (Formerly)
- Outside Director, POSCO (Board Chairman, Audit Committee Chairman)
- Member of the Fiscal Reform Special Committee for Moon Jae In Administration
- Member of the Tax Reform Committee for the Ministry of Economy and Finance
- Chairman of the Discipline Committee, the Korea Exchange
- Member of the Listing Committee, the Korea Exchange
- Member of the Audit Review Committee, Financial Supervisory Service
Education
- 1991-1994Harvard Law School (S.J.D.)
- 1990-1991Harvard Law School (LL.M.)
- 1981-1985Dongguk University, College of Business and Economics (B.A.)
- 1978-1987Seoul National University, College of Law (LL.B.)
Qualifications
- 1992Admitted to bar, New York
- 1984Certified Public Accountant, Korea
Languages
Korean, English, Japanese, German
Professional Activities
- Treatises in Korean: Tax Law Lectures(23rd ed., 2025), Law of International Taxation (4th ed., 2025), U.S. Corporate Tax Law(1987)
Representative Articles in English:
- Withholding Tax in the Era of BEPS, CIVs and Digital Economy, 103b Cahiers de droit fiscal international (2018)
- Impact of E-Commerce on Allocation of Tax Revenue between Developed and Developing Countries," first published in 18 Tax Notes International 2569 (1999) and updated in 4 Journal of Korean Law 19 (2004)
- Law and Taxation of Corporate Merger and Division in Korea, 3 Journal of Korean Law 1 (2003)
- Instability of the Concept of Dependent Agent Permanent Establishment, 97 Tax Notes 271 (2002)
- A Strategic Approach for Capital Importing Countries under the Arm’s Length's Principle, 18 Tax Notes 677 (1999)
Awards
- 2012Order of Service Merit (Red Stripes), Government of the Republic of Korea