YOON&YANG
Irene Y. Kim Senior Foreign Attorney
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  • TEL 82 2 6182 8712
  • FAX 82 2 6003 7036
  • E-MAIL
Irene Y. Kim is a senior foreign attorney at Yoon & Yang LLC, and her main practice areas include M&A deals and foreign investment, overseas investment, cross-border transaction and tax-related issues, based on her extensive experience as a trusted advisor to leading domestic and foreign companies, including the IRS (US) and Samsung Electronics (Korea).

With multi-faceted, cross-border experience from both U.S. and Korea, Irene is a trusted advisor to leading multinational companies, private equity funds, and financial institutions in M&A and corporate transactions. Irene advises across a variety of industries, with a particular emphasis on semiconductor, Big Tech, and financial industries.

Having served in and outside the private practice, Irene brings a fresh perspective and strong business acumen to advising clients on their M&A deals. Before entering private practice, she served as General Attorney at Internal Revenue Service (IRS), Office of Chief Counsel, Large Business & International, where she represented the IRS on high-profile investigations and trials surrounding multinational companies and financial institutions in connection with their M&A, global restructuring, and investments. Irene also worked as an attorney at Samsung Electronics, where she advised the chipmaker on its high-stakes transactions with Big Tech, automotive companies, and global suppliers.

Experience

  • 2023-present Yoon & Yang LLC
  • 2020-22 Principal Legal Counsel, Samsung Electronics Co., Ltd.
  • 2016-20 Yoon & Yang LLC
  • 2012-16 Attorney, Internal Revenue Service, Office of Chief Counsel, Large Business & International

Education

  • 2012 Georgetown University Law Center, J.D.
  • 2010 University of Baltimore, B.S. in Business Administration

Representative Matters

[Corporate Advisory]

  • Advised on Shinhan Card’s acquisition of Prudential Vietnam Consumer Financial Company
  • Advised on CHA Healthcare’s acquisition of Singapore Medical Group
  • Advised on CHA Healthcare’s acquisition of a medical center in Australia
  • Advised on the establishment of JV between the SPC Group and HSC Group; advised on Paris Baguette’s entry into Cambodia
  • Advised on SC Lowy Financial (HK)’s investment in Suseong CB Co., Ltd.
  • Advised on sale of HiTech Korea
  • Advised on GE Healthcare International’s restructuring
  • Advised on Drax’s acquisition of Calgym Group
  • Advised on INVEN and 535 Media’s establishment of JV and entry into US market
  • Advised on Samsung Electronics’ deal on expanding partnership with AMD*

 

[Tax Cases]

  • Advised IRS on various tax audits of Goldman Sachs, AIG, Carlyle Group, Deutsche Bank, American Express, Northrop Grumman, and BAE*
  • Represented IRS in the case relating to tax evasion by a private equity fund through a foreign currency call option-based derivatives product (prevailed and awarded USD 300 million in the first-instance court)*

 

*Work experience prior to joining Yoon & Yang LLC

Publications

  • South Korea: Trend and Developments, Tax Controversy, Chambers Global Practice Guides, Chambers and Partners (Co-author, 2024)

Insights

  • Admitted to Bar, New York (2013)

  • English and Korean