LS Tractors originally started as a part of Hyundai. In 1983, the tractor division was acquired by GoldStar. Following a name change in 1995, it became known as LG Tractors. In 2005, the engineering team separated from LG and rebranded as LS. Until 2009, LS supplied tractors to Montana Tractors for the U.S. market, after which LS Tractor USA was established to sell directly to consumers.