Abe T. S. Sung


Mr. Abe Sung is a partner at the Banking and Capital Department. His main practice areas are: capital market, banking and structured finance. He advised several foreign companies and underwriters in their IPO and offerings of TDR in Taiwan, including the IPO of Integrated Memory Logic and AirTAC and TDR offerings of Wang Wang Holding, Super Coffee, Digital China, and SIMTech. Mr. Sung has also been actively involved in many securitization deals in Taiwan and led his colleagues in several pioneer cases, including a number of REITs issuing, securitization on cards receivable and auto loans, and the first cross boarder securitization deal ever done by a Taiwanese issuer. According to Chambers Asia's survey, clients commend him for combining "commercial sense with an open mind" and consider him as "the first choice" for structured finance.

Mr. Sung advised in 2002 First Commercial Bank in an open bid for sale of non-performing loans, which marked the inception of the NPLs market in Taiwan and since then has advised in more than 30 distressed assets deals, including helping Taiwan's Central Depository Insurance Corporation to dispose of banks in crisis.

Mr. Sung also provides legal services in relation to real properties investment, joint venture and corporate M&A.

    Educational Background

    Abe Sung received his LL.B degree from Fu-Jen Catholic University (1987) and holds a LL.M. degree on International Banking Law from Boston University Law School (1992).


    Banking,Structured Finance,Securitization,Capital Market,Distressed Assets (NPLs and Banks in Crisis),Investment and M&A,Disposal and Financing of Real Properties


    Passed Entrance Examination for Judges and Prosecutors
    Lecturer of Department of Financial and Economic Law, Chung Yuan Christian University
    Member of Business Turn Around Association


    admitted 1990, R.O.C.
    Taipei Bar Association.

    Contact Information

    Taipei Office
    Telephone:+886-2-2763-8000 Ext.2232