Senior Foreign Attorney
Ross HARMAN
International Tax
Expertise
Recently reviewed Professionals
Ross Harman is a Senior Foreign Attorney in Lee & Ko’s tax practice group, and has a broad tax and commercial law practice. As an English Barrister and Chartered Tax Adviser, he specializes in helping foreign companies set up and operate in Korea, providing a broad spectrum of tax and legal advice to inbound foreign clients. This includes corporate entity selection, advice on joint ventures, incorporation, licensing, as well as support with tax, labor and Korean regulatory issues. Ross also assists Korean corporate clients with their cross-border legal issues, particularly the negotiation and drafting of commercial contracts with overseas counterparties. As a Barrister, Ross also has a strong grounding in disputes work, and often assists both foreign and Korean clients with their commercial disputes, particularly those involving international arbitration.
Ross is a frequent speaker in the expat business community, and is especially interested in the thriving commercial and trade relations between the UK and Korea. Ross was recently elected to the Senior Executive Committee of the British Chamber of Commerce in Korea, where he serves as the Auditor. He has also presented to foreign companies in Korea on Korean taxation topics, and recently presented to Korean start-ups at the British Embassy on British business law and culture. Ross is also an Associate Member of Addington Chambers, a leading London chambers of tax barristers.
Before joining Lee & Ko, Ross spent three years working in the tax practice of Deloitte LLP in London, UK, where he advised many domestic and international clients on a broad range of tax matters, with a particular focus on tax disputes and indirect tax. He also spent two years lecturing on UK law in South Korea, one year at the UK Serious Fraud Office, and one year at a leading London criminal law barristers’ chambers, having started his career in criminal law before making the move into commercial and tax work.
Ross is a frequent speaker in the expat business community, and is especially interested in the thriving commercial and trade relations between the UK and Korea. Ross was recently elected to the Senior Executive Committee of the British Chamber of Commerce in Korea, where he serves as the Auditor. He has also presented to foreign companies in Korea on Korean taxation topics, and recently presented to Korean start-ups at the British Embassy on British business law and culture. Ross is also an Associate Member of Addington Chambers, a leading London chambers of tax barristers.
Before joining Lee & Ko, Ross spent three years working in the tax practice of Deloitte LLP in London, UK, where he advised many domestic and international clients on a broad range of tax matters, with a particular focus on tax disputes and indirect tax. He also spent two years lecturing on UK law in South Korea, one year at the UK Serious Fraud Office, and one year at a leading London criminal law barristers’ chambers, having started his career in criminal law before making the move into commercial and tax work.
Representative Cases
- [Tax]
- Regularly advises private equity investors on Korean tax structuring and Korean tax implications of acquiring, holding, and exiting Korean investments
- Regularly advises clients on key international tax issues, including tax treaty interpretation, source of income rules, income characterization, and Korean OIV / beneficial ownership rules
- Advised Korean subsidiary of US pharmaceutical company on tax aspects of employee incentive scheme
- Advised Japanese private equity firm on Korean OIV regime and beneficial ownership rules, and assisted them to obtain treaty CGT exemption on sale of Korean commercial real estate
- Advised UK insurance underwriter with respect to tax risks on sale by Singaporean private equity firm of Korean commercial real estate
- Advised US financial company in tax litigation concerning Korean VAT place of supply rules
- Assisted Hong Kong private equity firm to obtain refund of CGT wrongfully imposed by NTS
- Advised major US tech company in tax litigation over source of income rules for patent royalties
- Advised US financial company in tax litigation concerning characterisation of fees paid to it by Korean businesses
- Advised Korean government on implementation of OECD international tax guidance
- [Customs]
- Advised US business in semiconductor industry on dispute with Korean Customs Service
- Assisted European business on preferential tariffs and Approved Exporter status
- [Foreign Investment]
- Advised US shipping company on expanding their operations in Korea
- Assisted European fintech company enter South Korea – advising on corporate, tax, and other legal aspects
- Assisted European e-commerce company to enter Korea, advising on corporate, tax, and other legal aspects
- Drafted and negotiated series of commercial contracts for new product release for major US food and beverage company
- Helped Middle-Eastern tech company enter Korea, advising on corporate and employment law issues
- [IP & Healthcare]
- Represented numerous multinational and healthcare clients, addressing a wide range of Korean legal issues, including intellectual property and general corporate law
Education
| 2013 | Oxford University, Oxford - Master of Arts |
|---|---|
| 2012 | City Law School, London - Bar Professional Training Course |
| 2011 | City Law School, London - Graduate Diploma in Law |
| 2010 | Oxford University, Oxford - B.A. in Classics |
Work Experience
| 2019-Present | Lee & Ko |
|---|---|
| 2016-2019 | Deloitte LLP, London, Tax Consultant |
| 2014-2016 | Commonwealth and Korea, Law Lecturer |
| 2013-2014 | Serious Fraud Office, London, Qualified Barrister |
| 2012-2013 | Dyers Chambers, London, Pupil Barrister |
Languages
| English and Korean |
Publications / Presentations / ETC
- Lexology In-Depth – Corporate Tax Planning – South Korea 2024 (Author)
- “South Korea: Korea Customs Service Steps Up Data Requests to Taxpayers via New Government Directive” – Mondaq 2024 (Author)
- The Corporate Tax Planning Law Review – South Korea Chapter 2023 (Author)
- “English barrister takes partnership at Lee & Ko in Korean first” – Asia Business Law Journal 2023
- “Korean Foreign Investment Rules Seek to Clarify Beneficial Ownership” – Tax Notes International 2023 (Author)
- “A Comparison of Tax Laws: South Korea” – Asia Business Law Journal 2022 (Author)
- “Introduction to FinTech Laws and Regulations in South Korea” – Lexology 2022 (Author)
- “Korea’s Ongoing Royalties Tax Dispute with U.S. Tech Companies” – Tax Notes International 2022 (Author)
- “Cryptocurrency Taxation: the South Korean Perspective” – Tax Notes International 2022 (Author)
- “South Korean tax revision bill includes incentives to spur economy” – MNE Tax 2021 (Author)
- Chambers Global Practice Guides - Transfer Pricing 2021 (Editor)
- “Establishing a Business in South Korea”, Thomson Practical Law 2020 (Editor)
- “Recent Trends in Permanent Establishment and Transfer Pricing in Korea in the post-BEPS era”, Bloomberg 2020 (Editor)
- Chambers Global Practice Guides - Tax Controversy 2020 - Chapter on South Korea (Editor)
