Transfer Pricing Report - Korea
Take Control of Transfer Pricing Korea for Tax Clarity & Total Tax Compliance.
Providing world-class transfer pricing services in Korea aligned with the country’s evolving LCITA regulations, documentation standards, benchmarking requirements, and audit expectations.
Our Korea-focused TP advisory ensures your intercompany transactions remain arm’s-length, risk-proof, and compliant with OECD Transfer Pricing Guidelines.
Trusted by Cross-Border Businesses — 95% Project Success in the Korea
Ask Question?
Kindly share details — we’ll get back soon.
Our Expertise in Korea Transfer Pricing Benchmarking & Compliance
Achieve Complete Transfer Pricing Compliance in Korea
Korea enforces one of Asia’s most structured TP regimes, requiring taxpayers to maintain Local and Master Files and a full transfer pricing study.
All cross-border related-party transactions must be supported by benchmarking and economic analysis.
5000+
Transfer Pricing Documentation



























Our Commitment: Precision, Compliance & Global Consistency
We help Korea-based entities prepare defensible transfer pricing documentation that withstands NTS scrutiny. Our methodology ensures alignment with LCITA and global OECD standards.

Strategic Compliance
Financial Strategy
A Simple Process for Transfer Pricing Documentation & Benchmarking

Risk & Policy Assessment

Documentation & Benchmarking

Ongoing Compliance & Support
Experienced Transfer Pricing Advisors at Your Service
Answers to Your Transfer Pricing Concerns Korea
Get clarity on the most common questions our clients ask about international transfer pricing services.

Still Have Questions?
Is Transfer Pricing documentation required in Korea?
Yes, Korea mandates Transfer Pricing documentation under the Adjustment of International Taxes Act (AITA).
A complete Transfer Pricing Korea study ensures compliance with local and global TP standards.
Does Korea follow OECD Transfer Pricing Guidelines?
Yes, Korea aligns its framework with OECD Transfer Pricing Guidelines for methods and comparability.
This ensures your Korea Transfer Pricing approach stays globally consistent.
Which transactions require a Transfer Pricing Study in Korea?
Cross-border related-party dealings in goods, services, royalties, and financing must be documented.
A strong Transfer Pricing Korea study demonstrates arm’s-length pricing to the tax authorities.
How does benchmarking work for Transfer Pricing in Korea?
Benchmarking compares Korean controlled transactions with regional and global independent comparables.
This ensures reliable Korea Transfer Pricing arm’s-length ranges.
What penalties apply for Transfer Pricing non-compliance in Korea?
Korea imposes penalties, surcharges, and adjustments for insufficient documentation.
Accurate Transfer Pricing Korea documentation reduces your audit and penalty exposure.
How often should Transfer Pricing documentation be updated in Korea?
Annual updates are recommended to keep your financial analysis aligned with current results.
Regular refresh cycles maintain strong Korea Transfer Pricing compliance.
How does Korea assess Transfer Pricing risk?
The tax authority reviews profitability, economic substance, and consistency across related transactions.
Comprehensive Transfer Pricing Korea documentation strengthens your position during reviews.
Korea Transfer Pricing – Free 30-Min Consultation
Legal Quotient Consultants
78, Mapo dae-ro






