Lee & Ko

Offices

South Korea
1. Seoul
  
  18th Floor Marine Centre Main Building, 118 2-ka Namdaemun-ro, Seoul 100-770, South Korea T 82 2 772 4000 F 82 2 772 4001 mail@leeko.com

Overseas direct listings of Chinese companies are expected to increase
China - March 25 2013
On December 20, 2012, China Securities Regulatory Commission ("CSRC") issued The Guidelines for Supervising the Application Documents and Examination
2013 Korean tax law amendments relating to international taxation
South Korea - February 28 2013
On January 1, 2013, the tax law amendments were ratified by the Korean National Assembly. Most of the amendments took effect as of the same date
Reporting of foreigners’ investments by types of securities
South Korea - March 25 2013
The Ministry of Strategy and Finance amended the Foreign Exchange Transactions Regulation on December 5, 2012 so that reporting by banks, brokers or
Supreme Court rules that periodic bonuses paid out every quarter constitutes ordinary wages
South Korea - June 5 2012
The Supreme Court held that bonuses periodically and uniformly paid out to the employee constitutes ordinary wages (Supreme Court Decision, 2010 Da 91046, March 29, 2012
The Korea Exchange’s plans for 2013 (overnight US dollars futures, volatility index futures, CCP license)
South Korea - March 25 2013
The KRX plans to expand its overnight market, whose current offering is limited to KOSPI 200 futures and options, to include US Dollars futures. To

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Increase in the reward for cartel whistleblowers
South Korea - March 25 2013
The Korea Fair Trade Commission ("KFTC") revised the Guideline on Reward to Whistleblowers (hereinafter, "Reward Guideline") for enforcement starting
En banc decision from the Supreme Court ruled that the infringement court may rule on the invalidity of a trademark
South Korea - March 25 2013
On October 18, 2012, the Supreme Court ruled, en banc that even before the invalidity of a trademark is confirmed, where there is a clear case of
En banc decision from the Supreme Court recognizes a position mark as a trademark
South Korea - March 25 2013
On December 20, 2012, the Supreme Court ruled en banc that a certain shape or form affixed to a specific location on a product may be recognized as a
Enactment of the Act on financial institution’s issuance of covered bond being processed
South Korea - March 25 2013
The Financial Services Commission (the "FSC") released a draft of the Act on Financial Institution's Issuance of Covered Bond (the "Draft") on
Reporting of foreigners’ investments by types of securities
South Korea - March 25 2013
The Ministry of Strategy and Finance amended the Foreign Exchange Transactions Regulation on December 5, 2012 so that reporting by banks, brokers or

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