Our Team
Da-Aeh Kim Associate
T. 02-3019-2143
F. 02-3019-5498
E. dakim2@onelawpartners.com
DA-AEH KIM
Practice Areas
Education
- 2010Daewon Foreign Language High School, German Major
- 2013American University (Washington D.C.) Exchange Student
- 2015Yonsei University Sociology, Economics Major
- 2018Yonsei Law School
Experience
- 2018Passed the 7th Korean Bar Examination
- 2018~2019Associate Attorney, Pyeongjeong Law Firm
- 2019Completed Tax Training Program (22nd Class), Seoul Bar Association
- 2019~2022Attorney, Samjong KPMG TAX
- 2021Completed 3rd Mandatory Training Program, Korean Bar Association (Asset Succession Strategies Using Trusts)
- 2021Completed Compliance Training Program (9th Class), Seoul Bar Association Compliance Institute
- 2025Certified Tax Law Specialist (Registered with the Korean Bar Association)
- 2026Completed Financial Law Program (18th Class), Seoul National University
- 2022~PresentAssociate Attorney, ONE Law Firm
Main Business case
- Tax
- Representation in tax audits for domestic listed companies and mid-sized enterprises
- Handling objections and litigation involving inheritance tax, corporate tax, value‑added tax, income tax, and property tax
- Representation in pre‑assessment reviews, Tax Tribunal appeals, and administrative litigation for local taxes
- Advisory on tax filings including acquisition tax
- Successfully handled a lawsuit to cancel inheritance tax assessment based on real estate appraisal for small commercial buildings, resulting in a favorable judgment
- (Decision No. 2021Guhap85600, declaring invalidity of the Enforcement Decree of the Inheritance and Gift Tax Act)
- Preparation of tax opinion letters for domestic and cross‑border investments
- Drafting requests for authoritative tax interpretations and legislative proposals
- Corporate Litigation & Advisory
- Advisory on issuance of convertible bonds for KOSDAQ‑listed companies
- Secondment to a foreign medical device company, including contract restructuring and internal training
- Advisory and litigation in management control disputes
- Representation of electronic financial business operators in litigation under the Telecommunications Fraud Compensation Act
- Representation of a KOSDAQ‑listed company in criminal complaints and injunction cases under the Unfair Competition Prevention Act
- Advisory on governance structure mapping for asset management companies
- Foreign Investment & M&A
- Advisory (in‑charge) on the sale of shares in Ssangyong Engineering & Construction on behalf of the Investment Corporation of Dubai (ICD)
- Advisory on acquisition of a bus company for a domestic asset management company
- Advisory on real estate acquisition for a Korean subsidiary of a U.S. solid‑state battery company
- Advisory on acquisition of a restaurant franchise company
- Family & Inheritance
- Extensive experience in divorce and property division litigation
- Representation in numerous inheritance division proceedings and reserved portion claims



