Securitization & Structured Finance

From legal structure design of securitization transactions including ABS
to regulatory compliance, we provide specialized advisory.

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Overview

Securitization is a core area of structured finance in which securities (ABS, ABCP) are issued based on various underlying assets such as trade receivables, loan receivables, and real estate. Multiple stakeholders participate, including originators, special purpose companies (SPCs), investors, and credit enhancement providers, and the sophistication of the legal structure determines the success of each transaction.

PYEONG AN's attorneys, well-versed in the Asset Securitization Act, Capital Markets Act, and Trust Act, perform legal structure design for securitization transactions, SPC establishment and registration, true sale analysis of underlying assets, regulatory review of securities issuance, and support for FSS registration and reporting procedures.

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Key Practice Areas

  • ABS and ABCP issuance structure design and legal advisory
  • Special purpose company (SPC) establishment and registration representation
  • True sale analysis of underlying assets
  • Credit enhancement structure design and agreement drafting
  • FSS securitization plan registration and amendment representation
  • Securitization-related tax structure advisory
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Key Members

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Awards & Recognition

Legal 500 Asia Pacific 2026 Top-Tier Firm in 16 Practice Areas
Chambers Asia-Pacific 2026 Band 1 in Key Practice Areas
IFLR1000 2026 Tier 1 in M&A, Restructuring and Finance
Korean Bar Association Commendation for Excellence in Legal Services
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Recent News