趙謞來 (チョウ ハク レ)

  • 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 focuses his practice on tax advisory services relating to mergers and acquisitions (M&A) and business succession.

Since joining Bae, Kim & Lee LLC in 2006, he has advised numerous domestic and international corporations and investors on complex tax issues arising in the course of corporate restructuring and governance reform, including conversions into holding companies, spin-offs, mergers, and business transfers. He also has extensive experience in providing tax structuring advice for acquisitions and divestitures of Korean companies by domestic and foreign private equity funds (PEs) and strategic investors, thereby building in-depth expertise and practical experience in M&A taxation.

More recently, Mr. Cho has been actively involved in advising corporations and business owners on management and wealth succession, as a member of BKL's Asset Management & Succession Center. By adopting a comprehensive approach that integrates tax, legal, and financial perspectives, he provides tailored solutions aligned with each corporation's long-term vision and circumstances.

Mr. Cho earned his B.B.A. from Korea University, and completed an advanced 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

主な案件実績

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
Tax Advice—M&A/Deal/Corporate Restructuring
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
Tax Advice—Business Succession
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.)
Tax 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)

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)

資格

2005 Korea