Hakrae Cho

Hakrae Cho

  • 公認会計士
  • T. +82-2-3404-0580
  • F. +82-2-3404-7687
  • E. hakrae.cho@bkl.co.kr

概要

Hakrae Cho is a certified public accountant specializing in M&A tax advisory, as well as tax advisory relating to corporate restructuring and succession.

Since joining Bae, Kim & Lee LLC (BKL) in 2006, Mr. Cho has provided strategic tax advice to domestic and international corporations and investors in connection with a broad range of corporate restructuring transactions, including holding company conversions, demergers, mergers, and business transfers. In particular, he has designed tax-efficient structures for acquisitions and divestitures of Korean companies involving domestic and international private equity funds (PEFs) and strategic investors, and is recognized for his outstanding expertise and extensive practical experience in M&A taxation.

Mr. Cho is also a key member of BKL's Asset Management & Succession Center, where he is actively involved in advising business owners and their families on business succession and wealth transfer. Taking a comprehensive approach that integrates tax, legal, and financial considerations, he provides tailored solutions aligned with the long-term vision of each business and family.

Mr. Cho received his B.A. in Business Administration from Korea University and completed a professional training program at the University of California, San Diego (UC San Diego) in 2012.

経歴

2006-現在 Bae, Kim & Lee LLC
2004-2006 Deloitte Anjin LLC
その他経歴
2024-2025 Director of General Affairs, Korea Local Tax Association

主な案件実績

M&A·Corporate Restructuring Tax Advisory
Tesco's sale of Homeplus
Unilever's acquisition of Carver Korea
Emart's acquisition of eBay Korea
Advice on Celltrion Group's corporate governance restructuring
Ilooda's sale of its controlling stake in Classys, a listed company, and subsequent merger
Sale of StyleShare/A+B to Musinsa
Sale of Croquis Inc. to Kakao
Merger between Kakao and LOEN Entertainment
Merger between Hana Bank and Korea Exchange Bank
Korea Exchange Bank's spin-off of its card business division and subsequent merger with Hana SK Card
Shinhan Financial Group's acquisition of Orange Life Insurance (formerly ING Life Insurance)
Doublestar's acquisition of Kumho Tire
KKR and Affinity Equity's acquisition and sale of OB Beer
Affinity Equity's acquisition of SK Rent-a-Car
UCK Partners' acquisition of Haksan
Advice on SeAH Steel Holdings' conversion into a holding company and restructuring of its overseas subsidiaries
Korea Development Bank's sale of Daewoo Shipbuilding & Marine Engineering
Advice on Hyundai Corporation's conversion into a holding company
Samsung Electronics' sale of Samsung Techwin and Samsung General Chemicals to Hanwha Group (Samsung–Hanwha big deal)
Advice on the restructuring and workout exit of Dongmoon Construction and its affiliates
Advice on WONIK Group's conversion into a holding company
Advice on Ecopro Group's conversion into a holding company
Sale of Iljin Materials to Lotte Group
Asung Daiso's acquisition of shares from its Japanese shareholder
Tax review on LG Energy Solution's battery dispute with SK Group
Lotte REIT's establishment and IPO
Gyeongnam Automobile Sales' spin-off
Via Davinci's donation and sale of shares to the Archdiocese of Seoul
Advice on Sungdam's comprehensive share exchange and capital reserve reduction and dividend (including tax appeal matters)
Diageo Korea's spin-off and sale of shares in Windsor Global
Merger between Hanwha General Insurance and Carrot General Insurance
Business Succession Tax Advisory
Advice on business succession of Company A (family succession, capital reserve reduction and dividend, etc.)
Advice on business succession of Company B (reversion of nominally held shares, etc.)
Advice on business succession of Company C (comprehensive share exchange)
Advice on business succession of Group D (donation to public-interest foundations, etc.)
Advice on business succession of Company E (establishment of a holding company and donation to a public-interest foundation, etc.)
Advised Company F on its business succession structure (the establishment of a family-owned company and the utilization of treasury shares)
Advised Company G on the transaction structure for business succession (the establishment of a family-owned company, the spin-off of a business division, and its subsequent IPO)
Tax Litigation·Appeals
Represented Oriental Brewery in an appeal against the imposition of corporate tax withheld at source (KKR, Affinity)
Represented SK Telecom in an appeal against the imposition of corporate tax
Represented Diageo Korea in an appeal against the imposition of duties on Windsor
Sungdam's tax appeal concerning the reduction and dividend of capital reserve (merger gains)
Represented a taxpayer in filing an administrative appeal against the National Tax Service's rejection of payment in kind with shares of Construction Company H (losses incurred prior to the commencement of inheritance)

学歴

2005 Korea University (B.A.)

主な活動

著述
Tax Law Issues I: Rehabilitation Procedures and Tax Issues (Co-author, Kyungin Publishing, 2015)
受賞
Chambers Asia-Pacific - Leading Lawyer (2026)

資格

2005 Korea

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