About
Im Jung Choi is a tax attorney and certified public accountant at Kim & Chang with over 30 years' experience advising on corporate and business tax matters, including permanent establishment and beneficial ownership issues. He advises on real estate transactions, private equity and finance tax, tax audits and disputes, and cross-border and domestic M&A tax matters.
Practice areas
TaxInternationalTax Audit & Dispute ResolutionBanking & FinancePrivate EquityReal EstateMergers & Acquisitions
Office
Expertise
Permanent establishment issuesBeneficial ownership issuesReal estate tax (acquisition, holding and sale)Structuring ABS, MBS and REITs for tax efficiencyProject Finance Vehicles (PFV) tax and special tax benefitsPrivate equity fund tax and tax audits for foreign PE fundsOutbound, venture capital and finance taxCross-border and domestic M&A tax
Education
- Master of Professional Accounting, The University of Texas at Austin (2001)
- Master of Business Taxation, The University of Seoul (1999)
- B.A., Business Administration, Yonsei University (1987)
Admissions
- Passed the 21st Certified Public Accountant Examination (1986)
- Certified Public Accountant (Korea), 1989
- Certified Public Accountant (U.S.A.), 2001
Languages
KoreanEnglish