Jay Shim, Tax Partner, Lee & Ko

With 30 years of working experiences in U.S., Europe, Russia and Korea, Jay Shim co-leads the tax
practice at Lee &Ko and advises clients on tax advisory, tax audits, tax appeals and tax litigation
matters. Jay also works closely with the firm's corporate practice on international infrastructure
projects and early-stage natural resources development projects and has expertise in the areas of
overseas investment, energy and natural resources, and offshore fund formation. For over 15 years, Mr.
Shim has been recognized as a "leading individual" in Chambers Asia, "influential figure" in Tax
Directors Handbook, "highly acclaimed" tax expert in The Asia Pacific Legal 500, "among 850 lawyers
selected" in Who's Who Legal, "winner" in Client Choice 2015, "External Counsel of the Year 2013" by
Asian-MenaCounsel, and "leading tax expert" in the Comprehensive Guide to the World's Leading Tax
Firms.

In addition, Mr. Shim has served on several expert panels established by the National Tax Service and
the Ministry of Strategy and Finance on matters dealing with procedures and policies affecting foreign
companies doing business in Korea and foreign owned Korean companies, including assisting the
Ministry of Strategy and Finance draft tax laws and regulations relating to controlled foreign
corporations, advance tax treaty clearance, partnership taxation and transfer pricing.

Mr. Shim is a member of the International Bar Association, the International Fiscal Association, the
American Bar Association and the Inter-Pacific Bar Association. He also serves as Co-Chair, Taxation
Committee, American Chamber of Commerce in Korea.

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