LS is associated with Mitsubishi tractors of Japan for technology, and many tractors are based on Mitsubishi designs, as well as use Mitsubishi engines. LS also imports New Holland Ag tractors to resell as LS-New Holland. (They originally had agreements with Fiat, which purchased New Holland. New Holland is a division of CNH Global).
The history of LS Tractors goes back to 1975 as a division of Hyundai, and began with cooperation with Yanmar of Japan. In 1983, the former GoldStar Cable Company acquired the company and renamed it GoldStar tractors. The company names were changed to LG in 1995.