Soma Law Group delivered a lecture at the "Legal Seminar for Startups Expanding into the United States," hosted by the Invest Seoul on 10 July 2026.

At the seminar, Hyojung (Kelly) Shin addressed the U.S. flip and local incorporation for startups, covering the legal considerations that Korean startups must review as they prepare to enter the U.S. market.

Kelly discussed the factors to weigh when choosing a U.S. flip, the procedural steps involved, and the practical issues that Korean startups commonly encounter. Drawing on actual cases, the lecture walked through the questions that can arise at each stage, from the initial design of the flip structure to tax and equity considerations and alignment with investment agreements.

The lecture placed particular emphasis on how, when raising capital from global investors or pursuing overseas expansion through a flip structure, legal preparation can move beyond mere compliance to become a central element of business strategy. Because the choice of structure shapes the direction of subsequent fundraising and growth, SOMA underscored the importance of accurate legal review at the earliest stages.