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South Korean firms LIN LLC and D&A LLC to merge

LIN LLC has agreed to combine with D&A LLC on an equal footing, and executed a memorandum of understanding (MOU) on 29 April 2026 in connection with the proposed merger.

Effective immediately, the two firms (both based in Seoul, South Korea) have established a merger steering committee to coordinate key matters, including the name and governance structure of the combined firm, with the goal of completing the merger registration in October 2026.

Upon completion, the combined firm will have a total of 519 legal professionals, including Korea-qualified attorneys, ranking sixth in the country by headcount and eighth by revenue, positioning it as a leading full-service law firm. As of 2025, the firms’ combined revenue is approximately KRW 143.7 billion, with a target of surpassing KRW 200 billion next year through post-merger synergies.

Jin Seok Lim, Managing Partner of LIN, explained the rationale behind the merger, stating, “While LIN has achieved significant growth as a mid-sized law firm, we concluded that increasing our scale is essential to overcome existing limitations and take the next leap forward.”

Regarding the selection of D&A as LIN’s merger partner and underscoring the strategic alignment between the two firms, Jin Seok Lim added, “Although we received proposals from several firms, we were keen to preserve LIN’s distinctive dynamic and proactive DNA. Despite its size, D&A shares that same DNA.” 

The two firms plan to maximise their competitive edge by combining LIN’s strengths in corporate advisory and IT/technology with D&A’s robust litigation capabilities. The merger represents a strategic decision to achieve economies of scale in response to rapid changes in the legal market, including the growing adoption of AI and other technological advancements.

The official name of the combined firm will be determined at a later stage through committee discussions, with all options – including adopting a new, third-party name – under consideration.

about 12 hours ago

LIN LLC

David H. Yang

LIN LLC, Partner | International Practice Group