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Insight | Legal Update

South Korea: Introduction of Attorney-Client Privilege

South Korea adopts attorney‑client privilege to protect confidential tax advice from disclosure in audits and appeals.
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Overview

For 60 years, Asia Pacific's leading businesses have put their trust in Baker McKenzie and we have a deep understanding of the nuances and opportunities the region presents.

Our team in Seoul, guided by that experience, has advised some of the most high-profile Korean companies on cross-border transactions seeking to realize growth in Korea and beyond.

Benefitting from domestic legal expertise through a global lens, our lawyers — through our global network of 70+ offices — help businesses navigate the complex challenges of expanding across Asia Pacific and the globe.

Baker McKenzie & KL Partners Joint Venture Law Firm, established in November 2023, offers seamless international and Korean legal advice across key practice areas, including energy and infrastructure, cross-border arbitration and litigation, and corporate, M&A and tax. With more than 12 partners and 20+ associates, we are one of the largest international law firms in Korea.

Offices

Seoul

12F, Concordian
76 Saemunan-ro, Jongno-gu
Seoul 03185, Korea
Tel: + 82 2 6313 6800 Fax: + 82 2 6313 6853

The only Band 1 Law Firm for Energy & Natural Resources (South Korea) (2021-2026)
Leading Law Firm for Corporate/M&A (South Korea)
Leading Law Firm for Dispute Resolution (South Korea)
Chambers & Partners Asia Pacific 2026

Leading Law Firm for Corporate/M&A (South Korea)
Leading Law Firm for Projects & Energy (South Korea)
Legal 500 Asia Pacific 2025

Beomsu Kim – Eminent Practitioners (Dispute Resolution: International Firms)
David Kim – Band 2 individual (Dispute Resolution: International Firms)
Sung Woo (Sean) Lim – Band 3 individual (Dispute Resolution: International Firms)
Sunyoung Kim – Band 4 individual (Dispute Resolution: International Firms)
Sun Kyun Lim – The only Band 1 individual (Energy & Natural Resources: International)
Jae-Hyon Ahn – Band 2 individual (Energy & Natural Resources: International)
Albert Chung – Up and Coming (Energy & Natural Resources: International)
Seong Hoon Yi – Band 2 individual (Corporate/M&A: International Firms)
Chambers & Partners Asia Pacific 2026

Insight | Thought Leadership
AI Governance Tracker
Our AI Governance Tracker is a regularly updated, practical tool that compares global AI regulations and key guiding principles.
Insight | Legal Update
South Korea: Introduction of Attorney-Client Privilege
South Korea adopts attorney‑client privilege to protect confidential tax advice from disclosure in audits and appeals.
Insight | Legal Update
Asia Pacific: Hungry for Growth – Asia Pacific’s Food and Beverage Franchising Surge
APAC’s F&B franchising surge - driven by young consumers, urbanization and diverse regulations - requires smart entry and compliance strategies.
Insight | Legal Update
South Korea: Supreme Court Royalty Tax Ruling
Korea’s Supreme Court issues en banc decision redefining the definition of Korean-source royalty income for unregistered patents.
Insight | Legal Update
South Korea: Yellow Envelope Act Passed
Korea’s new Yellow Envelope Act changes includes expanding the definition of "employer" and broadening industrial action and union rights, heightening compliance duties for companies.
Insight | Handbook
Guide to Private Credit in Asia Pacific
This guide focuses on key issues for consideration in private credit transactions providing both a high-level overview and a more detailed jurisdiction-by-jurisdiction analysis.
Insight | Legal Update
International: A Practical Guide to Greenwashing for Financial Institutions
Financial institutions face growing exposure over greenwashing. This can arise not only when their public statements on sustainability and responsible business practices are misleading, selective or ...
Insight | Handbook
Asia Pacific Antitrust and Competition Handbook
A practical resource to support in-house teams in identifying potential antitrust risks in an increasingly complex regulatory environment.
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News | Firm News
Baker McKenzie & KL Partners Joint Venture Law Firm Appoints Jangwoon John Kwak as Korea Managing Partner
John is a seasoned tax and trade lawyer with more than 20 years of experience advising multinational corporations on complex cross-border matters.
News | Deal Announcement
Baker McKenzie advises AURELIUS on the sale of LSG Asia-Pacific
Baker McKenzie advised AURELIUS on the sale of LSG APAC to a Japanese consortium led by Kobe Bussan and GOURMET KINEYA.
News | Awards & Recognition
Baker McKenzie Achieves Top Rankings in Chambers Global 2026
The Firm is recognized in 357 practice areas and 529 lawyer categories.
News | Firm News
Baker McKenzie Earns 149 Practice and 226 Individual Rankings in Chambers Asia Pacific 2026
The Firm once again has more practice areas and lawyers ranked, as well as Bands 1 and 2 rankings, than any other law firm in the region, cementing its position as ‘First in Asia Pacific'.
News
Baker McKenzie Advises Sampoerna Group on its Divestment of Sampoerna Agro to POSCO International’s Subsidiary
The deal represents a key milestone in Sampoerna Group’s business transformation, enabling the company to seek new opportunities that are in line with current business needs and market trends.
News | Deal Announcement
Baker McKenzie Advises Royal De Heus on its Acquisition of CJ Feed & Care
Baker McKenzie has advised Royal De Heus, a leading international animal nutrition company.
News | Awards & Recognition
Baker McKenzie Wins Three Awards at Chambers Asia Pacific and Greater China Region Awards 2025
The Chambers awards recognize a law firm’s preeminence in key jurisdictions in the region.
News | Awards & Recognition
Baker McKenzie Named APAC Law Firm of the Year for Fund Formation at the PERE Awards
This highly prestigious award is a testament to Baker McKenzie's established reputation, track record and strong client relationships in the region.
News | Firm News
Baker McKenzie Earns 125 Practice Areas and 239 Individual Rankings in The Legal 500 Asia Pacific 2025
The Firm achieved 108 Tier 1 & Tier 2 practice rankings and 156 Hall of Fame/ Leading Partner recognitions.
News | Firm News
Baker McKenzie & KL Partners Joint Venture Law Firm Continues Expansion with Addition of Leading International Arbitration Partner Sung Woo (Sean) Lim in Seoul
This latest hire cements the Firm's position as the largest international law firm in Korea by partner bench strength.
News | Firm News
Baker McKenzie earns 151 practice and 234 individual rankings in Chambers Asia Pacific 2025
The Firm once again has more practice areas and lawyers ranked, as well as Bands 1 and 2 rankings, than any other law firm in the region, cementing its position as ‘First in Asia Pacific'.
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