Soohyuk Yim focuses his practice on corporate advisory, tax consulting, international estate planning, and wealth management. With dual expertise in Korean and U.S. tax law, he advises on complex cross-border issues, providing integrated legal and tax solutions for clients with business operations or assets in both jurisdictions.

Prior to joining LimNexus LLP, Mr. Yim practiced for 15 years at Lee & Ko, one of the leading law firms in Korea, where he advised clients on a wide range of matters, including corporate transactions, securities, finance, and tax issues. He also represented clients in various disputes, including high-stakes commercial litigation and tax controversies before courts and administrative bodies.

Representative Matters

• Represented major Korean and multinational corporations in multiple tax matters involving corporate income tax assessments related to qualified spin-offs, intercompany loans, and deemed constructive transactions.
• Handled cross-border tax disputes regarding foreign tax credits, software and trademark royalties, and the taxation of unregistered intellectual property.
• Advised high-net-worth individuals on estate and gift tax issues, including wealth transfers through corporate entities, application of comprehensive gift rules, and identification of undisclosed inheritance assets.
• Advised on and litigated claims involving the seizure of offshore financial accounts of delinquent taxpayers.

Bar Admissions

• California
• New York
• Republic of Korea

Published Works

• A Study on the Burden of Proof in Taxation of Income Outflowing From Corporations – Focusing on Omission of Sales and Fictitious Expenses, Special Law Journal, Vol. 16, Supreme Court of Korea, 2018
• Tax Deduction Treatment of Expenditures by Nonprofit Entities That Also Serve a Business Expense Function, Case Note, Korea Tax Daily, 2022
• Annotated Commentary on Restriction of Special Taxation Act, Co-author, LawnB Online Commentary Series, Thomson Reuters, 2022
• One Hundred Leading Tax Cases (3rd Edition), Co-author, Korean Tax Law Association, 2024

Professional Associations and Memberships

• California Bar Association, Member
• New York Bar Association, Member
• Korean Bar Association, Member
• Korean Tax Law Association, Director
• International Fiscal Association, Senior Advisor
• National Tax Service of Republic of Korea, Taxpayer Protection Committee Member

Awards & Accolades

• Rising Star, Legal Times Korea (2021)
• Future Star, Benchmark Litigation (2024)