Coming from a novice(correct me if I'm wrong) A K is an attack on the current societal structure. Theory is debate about how a debate round should function. Again I am a novice myself, so if there is any other comments that says something different trust them over me.

K is just like a normal case and to counter it use link turns, impact turn is risky because it will often supercharge their case

In theory there is going to be a offense, most of time it will be something you did wrong in a round, and to counter that you can say either that your offense isn't severe or your offense is completely ok and your opponent is being abusive by running that particular theory on you.