Professor (Tenure-track)
School of Business, Korea Cyber University
Email : [email protected]
My recent research mainly concerns corporate tax law, and I am also interested in tax precedent research related to corporate tax. In practice, I have experience in accounting audit and tax adjustment at accounting firms.
Ph.D. in Taxation, University of Seoul
M.S. in Business Administration, Yonsei University, Seoul
B.A. in Business Administration, Yonsei University, Seoul
Korea Cyber University 2006-Present
Hanyoung Accounting Firm, Sandong Accounting Firm, Samduk Accounting Firm 1993-2005
“The Independent Characteristics of The Provisions on The Deemed Income Dividend”, 2025, Tax and Law.
“A Study on the provisions on the exclusion of interest on borrowing included in the provisions on dividend received deduction”, 2024, Human Rights and Justice.
“The Taxation Issues on Gratuitous Profit of Profit Corporations”, 2020, Tax and Accounting Research.
“Donating Benefit through the Deal with Specific Corporation”, with Jung Yun Ok, 2017, Human Rights and Justice.
“Taxation of Corporate Income Tax onCorporate Swapped Debt for Equity”, with Lee Jae Yoel, 2016, Tax and Accounting Research.
“Limitation of the tax evasion crime and the penalties on unlawful activities”, 2015, Tax and Accounting Research.
“A Study on the Tax Management Law in Vietnam”, with Lee Jae Yoel, 2015, Review of Accounting and Policy Studies.