On 29 January 2026, the Korean National Assembly passed an amendment introducing statutory attorney-client privilege, granting attorneys and clients the right to protect confidential legal communications and related materials. The amendment is expected to meaningfully affect tax audits, investigations, and appeals by offering stronger protection against broad document requests and the use of privileged materials.
Author
Jangwoon John Kwak
BrowsingJohn Kwak is a partner leading the tax practice of Baker McKenzie & KL Partners Joint Venture Law Firm. John's practice focuses on the tax aspects of a wide range of cross-border corporate transactions and investments.
John is a seasoned lawyer with over 20 years of experience in international taxation and cross-border transactions. He has successfully represented multinational corporations in tax audits, tax litigation, dispute resolution, transfer pricing, M&A tax structuring, and overseas investment strategies.
John is particularly skilled in navigating corporate tax and transfer pricing challenges for foreign companies operating in Korea, while also resolving complex tax and regulatory issues for Korean companies expanding abroad. His expertise has been essential in helping multinational clients manage tax risks and optimize compliance in an increasingly complex global tax landscape. John also provides high-net-worth individuals and their private businesses with tailored cross-border tax and estate planning solutions.
John is a seasoned lawyer with over 20 years of experience in international taxation and cross-border transactions. He has successfully represented multinational corporations in tax audits, tax litigation, dispute resolution, transfer pricing, M&A tax structuring, and overseas investment strategies.
John is particularly skilled in navigating corporate tax and transfer pricing challenges for foreign companies operating in Korea, while also resolving complex tax and regulatory issues for Korean companies expanding abroad. His expertise has been essential in helping multinational clients manage tax risks and optimize compliance in an increasingly complex global tax landscape. John also provides high-net-worth individuals and their private businesses with tailored cross-border tax and estate planning solutions.