Sunghak "Andy" Baik is a partner in Mayer Brown's San Francisco office and a member of the Tax Transactions & Consulting practice. Andy possesses an all-around, cross-border tax background with a focus on US, Asian and international tax systems. He regularly advises Asian and other foreign companies on all aspects of their inbound-into-US tax matters such as tax treaty-based structuring, financing and transfer pricing. Andy also works closely with US funds on their inbound-into-Asia tax issues, including fund structuring, target acquisitions and exit-related tax controversy. He has successfully represented many US and European companies and funds on large tax controversy matters in Korea and elsewhere in Asia.

Prior to joining Mayer Brown, Andy spent 25 years at Big 4 firms which included 11 years in Singapore and Korea serving in many strategic roles. He led the international tax practice in Asia, was the tax leader of the Korea member firm and headed up the global sovereign wealth fund tax and global real estate tax practices in the Asia Pacific region. Andy also served as the global and regional lead tax partner to some of the largest sovereign wealth and pension funds and key US and European multinational companies. Since his repatriation from Asia, he has worked extensively with Asia-based investors on all US federal and international tax matters related to their M&A and fund investments in the US.

Spoken Languages

  • English
  • Japanese
  • Korean


Georgetown University Law Center, JD

University of California, Irvine, BA


  • New York