Sukbae David Gong

Sukbae David Gong

Baker & McKenzie LLP


Sukbae David Gong is an associate in Baker McKenzie’s Global Tax Practice Group in Chicago. David advises on US federal income tax issues and provides tax structuring advice to US and non-US taxpayers. He is active in pro bono matters relating to non-profit formation and tax clinics, and served in the Baker McKenzie's Chicago Associates Committee. Prior to law school, he was an auditor at a Big Four public accounting firm working on financial statement audits. He is also a registered CPA and an adjunct professor at Northwestern University School of Law, teaching Taxation of Structured Real Estate Transactions.

Practice Focus

David focuses his practice on U.S. federal income tax matters. He advises US, non-US, and multinational clients on a variety of transactions, including mergers and acquisitions, partnerships and joint ventures, and restructuring transactions. David also has significant experience representing fund sponsors and sovereign wealth funds in private equity funds, investments, and secondary transactions. In addition, David has experience in all aspects of tax planning for inbound and outbound real estate investments, including REITs, leveraged partnerships, joint ventures, QOZ funds, REITs and Section 1031 structures, such as tenancy-in-common (TIC) and Delaware Statutory Trust (DST) offerings.


  • Illinois~United States (2016)


  • Northwestern University School of Law (J.D., cum laude) (2016)
  • University of Virginia (M.S. Accounting) (2008)
  • Indiana University (B.A. Mathematics, Honors) (2007)
  • Indiana University (B.S. Business, Honors) (2007)


  • English
  • Korean


  • Co-author, "Proposed FIRPTA Regulations - Treasury Sends Taxpayers a Pandora's Box," Tax News and Developments, March 2023
  • Co-author, "Externally Advised REITs Take Notice: IRS Ruling Sanctions Overlap Between Eligible Independent Contractors and Hospitality REIT Managers," Real Estate Taxation, Fourth Quarter 2020
  • Co-author, "Proposed Regulations Provide Taxpayer-Friendly Guidance and Define Real Property Under Code Section 1031," Tax News and Developments, August 2020
  • Co-author, "REITs and Incentive Payments: The IRS Continues in the Right Direction with LTR 20190002," Journal of Passthrough Entities, September-October 2019
  • Co-author, "Better Late Than Never: Proposed Regulations Under Code Sec. 199A Allow RICs to Pass Through Qualified REIT Dividends," Journal of Passthrough Entities, May-June 2019
  • Co-author, "ROFO Payment is Held as REIT Qualifying Income, but Taxpayers Beware," Journal of Passthrough Entities, January-February 2019