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Memorandum of Understanding Between The Bankruptcy Court for the Southern District of New York and the Seoul Bankruptcy Court 
 
 
The U.S. Bankruptcy Court for the Southern District of New York and the Bankruptcy Court of Seoul, Korea, have executed a Memorandum of Understanding and adopted mutually recognized cross-border insolvency laws and procedures based on the model law drafted by the United Nations Commission of International Trade law.  The link to the PDF can be found here.