Seonghoon Moon

한국어

Seonghoon Moon

문성훈 · 文成勳

Professor of Accounting and Taxation, Hallym University

Co-founder & CEO, Virtual DS Co., Ltd.

mooncta@hallym.ac.kr · Room 10330, Social Sciences & Business Building 1, Hallym University, 1 Hallymdaehak-gil, Chuncheon, Gangwon, Korea

LinkedIn · Virtual DS

About

For more than 25 years I have worked on the taxation of financial instruments, from Samsung Finance Research Institute to university teaching, government tax committees and commissioned research, and I have served as an examiner for the national CPA, tax accountant, customs broker and real estate agent exams. I now also co-run a company building TaxTech that turns tax law into computable rules and a learning platform for accounting and tax certification exams.

Taxation of financial instrumentsCapital gains taxationTaxation of fundsderivatives and bondsFinancial investment income taxValuation for inheritance and gift taxTax technology

Positions

  • Professor of Accounting and Taxation, Hallym University2009–present
  • Co-founder & CEO, Virtual DS Co., Ltd.2022–present
  • Department Chair, Business Administration, Hallym University2023–2024
  • Director, Institute of Business Research, Hallym University2022–2023
  • Adjunct Professor and Lecturer, Hanyang University School of Law2018~2021, 2023~present
  • Visiting Scholar, University of Washington2015–2016
  • Lecturer, Graduate School of Taxation, University of Seoul2010–2012
  • Research Fellow, PB Research Center, Samsung Securities2006–2009
  • Research Associate, Financial Strategy Team, Samsung Finance Research Institute2000–2006
Other teaching 3
  • Lecturer, Seoul Citizens' University personal finance course2008–2009
  • Lecturer, Fund Tax Specialist Course, Asset Management Association of Korea (now KOFIA)2007–2009
  • Lecturer, Samsung Securities–Yeungnam University Finance Academy2006–2008

Education

  • Ph.D. coursework completed in Tax Law, Graduate School, Hanyang University2011–2023
  • Ph.D. in Taxation (Tax Accounting), Graduate School of Taxation, University of SeoulDissertation: Taxation and Convertible Bonds: Focusing on Issuance and Conversion2005–2009
  • Master's degree in Business Administration (Finance), Graduate School, Yonsei UniversityThesis: A Study on Mutual Fund Performance Evaluation: An Empirical Analysis Using Conditional Performance Evaluation Models1995–2000
  • Bachelor's degree in Business Administration, Yonsei University1991–1995

Qualifications

  • Korean tax accountant (Semusa) qualification2004
  • CFP (Certified Financial Planner)2006

Awards

  • 13th Tax Academic Award, Korean Association of Certified Public Tax Accountants2025
  • Presidential Citation, 55th Taxpayers' Day2021
  • Best Paper Award, Journal of Tax Studies (Korea Tax Research Forum)2020
  • Honorable Mention, Onyul Public Interest Paper Contest2014
  • Outstanding Faculty, Hallym University2015
  • Best Paper Award, Korean Journal of Taxation Research2011
  • Teaching Excellence Award, Hallym University2011
  • Best Dissertation Award, Korean Accounting Association2009

Journal articles 57

57 articles in KCI-indexed journals · KCI citations 213

2025

  1. Problems and Improvement Plans of Taxation on Office HotelKorean Business Education Review Vol. 40, No. 4 (2025) · Corresponding author
  2. Study on Education Tax Reform for Financial and Insurance Industries ：Focusing on the Rationality of Taxation and the Methodology for Calculating the Tax Basekorean journal of taxation research Vol. 42, No. 1 (2025) · Corresponding author

2024

  1. A Study on the Korean Business Development Company’s(BDCs’) Tax Support Plan to Support Venture Innovation CompaniesTax and Accounting Review Vol. 13, No. 1 (2024) · Corresponding author

2023

  1. A Review on the Taxation System for Deemed Dividends for Individuals, Including Changes in Stock Rights RelationsJournal of Tax Studies Vol. 23, No. 4 (2023) · Corresponding author · KCI citations 2

2022

  1. Current Status and Challenges of Financial Investment Income TaxTAX and LAW Vol. 15, No. 2 (2022) · Corresponding author · KCI citations 1
  2. Problems and Improvement Plans of the Bond－related Financial Product Taxation System8) －Focusing on the Introduction of Financial Investment Income Tax－Asian Tax Journal Vol. 23, No. 6 (2022) · First author
  3. A Study on Rationalization of the Taxation System for Derivatives- Focusing on the Introduction of Financial Investment Income -Journal of IFA, Korea Vol. 38, No. 1 (2022) · Corresponding author · KCI citations 2

2021

  1. A Study on Improvements to the Taxation System of Short Salekorean journal of taxation research Vol. 38, No. 4 (2021) · Corresponding author · KCI citations 1
  2. A study on the introduction of the accretion concept's global tax systemTAX and LAW Vol. 14, No. 2 (2021) · Sole author · KCI citations 9
  3. A Study on Evaluation and Tax Policy Challenges of the Individual Savings AccountTAX and LAW Vol. 14, No. 1 (2021) · First author · KCI citations 3

2020

  1. Should tax treatment of financial instrument’s long-term capital gains be preferred? -Focusing on tax policy considerations -Journal of Tax Studies Vol. 20, No. 3 (2020) · First author · KCI citations 1
  2. A Study on Problems and Improvement Measures on the Evaluation of Heritage Trust and Immediate Annuity Plan in the Inheritance Tax and Gift Tax ActJournal of Tax Studies Vol. 20, No. 2 (2020) · First author
  3. A Study on the Introduction of Capital Gain Taxation in Corporate SuccessionAsian Tax Journal Vol. 21, No. 1 (2020) · Corresponding author · KCI citations 4

2019

  1. A Study on Improvement of Fund Taxation for Capital Market Activation — Focusing on income taxation of individual investors —TAX and LAW Vol. 12, No. 2 (2019) · First author · KCI citations 1
  2. A Study on Problems and Improvement Measures on the Evaluation of New Financial Instruments in the Tax ActSeoul Tax Law Review Vol. 25, No. 3 (2019) · First author · KCI citations 3
  3. A Study on Improvement of Stock Investment Tax SystemAsian Tax Journal Vol. 20, No. 5 (2019) · First author · KCI citations 2
  4. A study on the taxation effect and the improvement for taxation system of capital gain tax on derivativesJournal of Tax Studies Vol. 19, No. 3 (2019) · First author · KCI citations 2
  5. A Study on the Foreign Status of Corporate Exit Tax and the Introductory Plan in KoreaHanyang Law Review Vol. 36, No. 1 (2019) · First author

2018

  1. Determination of Taxation on Subordinated Debt and Related Market Value of Interest Borrowing Rate －Focusing on Investment Case of Private Funded Highway－Asian Tax Journal Vol. 19, No. 6 (2018) · Corresponding author · KCI citations 3
  2. Analysis of Cases of Taxation on the Financial Products Functioning as Tax Shelters and Some Suggestions for Fair Taxation- Focusing on United States’ Concept of Tax Shelter and Economic substance -Journal of IFA, Korea Vol. 34, No. 1 (2018) · Corresponding author · KCI citations 2

2017

  1. A Study of Personal Income Taxation on Hybrid Financial Product with Contingent ReturnTAX and LAW Vol. 10, No. 2 (2017) · First author · KCI citations 1
  2. A Proposal for the Introduction of Participation Exemption for the Prevention of Overseas Reservation IncomeTAX and LAW Vol. 10, No. 2 (2017) · Corresponding author · KCI citations 3
  3. Suggestions for the Improvement of the Anti-Avoidance Provisions of the Korean Tax Acts in the BEPS EraHanyang Law Review Vol. 34, No. 4 (2017) · Corresponding author · KCI citations 2
  4. A Study on Determination of Residency under the Income Tax ActJournal of IFA, Korea Vol. 33, No. 2 (2017) · Corresponding author · KCI citations 3

2016

  1. A Tax problems on the Group Insurance contractTAX and LAW Vol. 9, No. 2 (2016) · First author · KCI citations 1
  2. Changing Tax Treatment Method and Pension Saving BehaviorAsian Tax Journal Vol. 17, No. 4 (2016) · Corresponding author · KCI citations 8

2015

  1. A study of donation system and taxation support plans for encouraging donation cultureAsian Tax Journal Vol. 16, No. 4 (2015) · Corresponding author · KCI citations 9
  2. Research for Financial investment and tax risk managementAsian Tax Journal Vol. 16, No. 4 (2015) · Corresponding author · KCI citations 2
  3. An Analysis of the Contradicting Verdicts on Taxation on Off-Shore Funds’ Exchange GainsStudy on Accounting, Taxation & Auditing Vol. 57, No. 2 (2015) · First author
  4. The Improvement on Taxation of Financial Asset Transaction ― Comparative Analysis of Transaction tax and Income tax ―Seoul Tax Law Review Vol. 21, No. 1 (2015) · Corresponding author · KCI citations 12

2014

  1. The Effect of Change from Pension Income Deduction to Tax Deduction to the Pension Taxation Systemkorean journal of taxation research Vol. 31, No. 4 (2014) · First author · KCI citations 11
  2. Improvement on Tax Incentives for Selecting a Pension in an Aging SocietyAsian Tax Journal Vol. 15, No. 6 (2014) · First author · KCI citations 7
  3. A Study on the Tax Incentive of the Retirement Pension Plankorean journal of taxation research Vol. 31, No. 4 (2014) · First author · KCI citations 9
  4. The Response Measures and the Impact in Taxation to the Introduction of Foreign Accounts Tax Compliance Act(FATCA)Asian Tax Journal Vol. 15, No. 5 (2014) · Corresponding author · KCI citations 1
  5. The Research of Improvement Plan for Stock Exchange Tax of Pension Fundkorean journal of taxation research Vol. 31, No. 3 (2014) · Corresponding author · KCI citations 3
  6. Taxation for New Financial Product in Banking Service Business -Focusing on Tax Case of Gold Banking’s DLS－korean journal of taxation research Vol. 31, No. 2 (2014) · First author · KCI citations 9
  7. Does hospitals’ provision of uncompensated care deteriorate their profitability?: A longitudinal study of US hospitalsKorean Accounting Journal Vol. 23, No. 3 (2014) · Corresponding author
  8. A Study on the Capital Gains Taxation on Contribution in Kind of the Partnershipkorean journal of taxation research Vol. 31, No. 2 (2014) · First author · KCI citations 8
  9. The Research of Taxation on Operating Stage’s Income of Social Security Reserve Pension Fund －Focusing on Pension Provisions Liability and Conduit Theory－Asian Tax Journal Vol. 15, No. 3 (2014) · Corresponding author · KCI citations 2
  10. A Study on the Problem of Special Deduction & on the Tax Support on Donationkorean journal of taxation research Vol. 31, No. 1 (2014) · Corresponding author · KCI citations 10
  11. Real Earnings Management by Acquiring FirmsGlobal Business Administration Review Vol. 11, No. 1 (2014) · Corresponding author · KCI citations 5

2013

  1. A Study on Tax Planning using Interest Rate Swaps in KoreaKorean Accounting Journal Vol. 22, No. 5 (2013) · Corresponding author · KCI citations 2
  2. A Study on the Taxation Issues for Security Lending TransactionsKYUNGPOOK NATIONAL UNIVERSITY LAW JOURNAL (2013) · First author · KCI citations 3

2011

  1. A Study on Foreign Investment Fund’s Tax System －Focusing on Taxation Case of Exchange Gain－Asian Tax Journal Vol. 12, No. 4 (2011) · First author · KCI citations 9
  2. Case Study on Financial Product and Aggressive Tax PlanningJournal of IFA, Korea Vol. 27, No. 1 (2011) · Sole author · KCI citations 4

2010

  1. The Problems and Alternative Methods in Current Fund TaxationSeoul Tax Law Review Vol. 16, No. 3 (2010) · Sole author · KCI citations 6
  2. A Study on Tax Valuation Methodology of Derivative Financial Instruments －Focusing on Inheritance Tax and Gift Tax－korean journal of taxation research Vol. 27, No. 4 (2010) · First author · KCI citations 6
  3. Taxes and Determing Type of Convertible Bond IssuesAsian Tax Journal Vol. 11, No. 1 (2010) · Sole author · KCI citations 3

2009

  1. Current Taxation of Exchange-Traded Fund：　Problems and AlternativesSeoul Tax Law Review Vol. 15, No. 3 (2009) · Co-author · KCI citations 3
  2. The Impact of Taxes on Determining Firm’s Issuing Convertible bondKorean Accounting Review Vol. 34, No. 3 (2009) · Sole author · KCI citations 2
  3. A Comparative Study on Convertible Bond’s Accounting and Tax SystemJournal of IFA, Korea Vol. 25, No. 2 (2009) · Sole author · KCI citations 2
  4. The Impact of Investor's Income Taxes on Convertible Bond's ConversionAsian Tax Journal Vol. 10, No. 2 (2009) · Sole author
  5. A Study on Individual Income Taxation of Collective Investment Securities：Problems and AlternativesSeoul Tax Law Review Vol. 15, No. 1 (2009) · Sole author · KCI citations 4

2008

  1. Tax Reform for Promoting the Development of Capital MarketThe Korean Journal of Securities Law Vol. 9, No. 1 (2008) · Co-author · KCI citations 4
  2. A Study on Individual Income Taxation on Securitized Derivatives in Korea：Problems and AlternativesSeoul Tax Law Review Vol. 14, No. 1 (2008) · Corresponding author · KCI citations 11
  3. Taxation on Convertible Bond withContingent Interest Rate－ Focusing on Case by Variable Call Premium according to Listing －korean journal of taxation research Vol. 25, No. 1 (2008) · Sole author · KCI citations 6
  4. A study on tax treaty's status of cross-border investment vehicleJournal of IFA, Korea Vol. 24, No. 1 (2008) · Sole author · KCI citations 6

Books 9

  • Korea STO, Present and Future: 100 Questions and Answers2024
  • Introduction to Accounting Made Easy2024
  • Startups and Taxation2024
  • Financial Instruments and Taxation (co-author, 11th ed.)2026
  • Accounting and Tax Data Analytics for Business Decisions2021
  • Startup Taxation2015
  • Startup Finance2015
  • Trust Taxation (working title)in progress
  • Reading Financial Products through Tax: A Seven-Step Judgment Frameworkin progress

Commissioned research 34

  • Tax reduction for self-cultivated farmland transfers and three related incentives (2026 in-depth evaluation of tax expenditures)Public and Private Infrastructure Investment Management Center, KDI / Ministry of Economy and Finance2026
  • Roadmap for the Individual Savings Account (ISA)Korean Academic Society of Taxation / Korea Financial Investment Association2026
  • Tax support for business succession through M&AKorea Federation of SMEs2025
  • Administrative considerations for institutionalizing security tokensKorea Institute of Public Finance2023
  • Special taxation of dividends from public real estate funds (in-depth evaluation of tax expenditures)Public and Private Infrastructure Investment Management Center, KDI / Ministry of Economy and Finance2023
  • Rationalizing capital market taxation, including business development companies (principal investigator)Korean Academy of Tax Law / Korea Financial Investment Association2022
  • Harmonizing market value and arm's-length price rules in the tax law of UzbekistanIFA Korea / OECD Korea Policy Centre2022
  • New tax incentive to promote ship investment (preliminary feasibility evaluation of tax expenditures)Public and Private Infrastructure Investment Management Center, KDI / Ministry of Economy and Finance2022
  • Problems and reform of the taxation of bond-related financial products (Tax Expert Network)Korea Institute of Public Finance2021
  • Advisory review of the Enforcement Decree and Rules of the Income Tax ActMinistry of Government Legislation2021
  • Reforming the education tax and VAT on the financial investment industry (principal investigator)Korean Academy of Tax Law / Korea Financial Investment Association2021
  • Securities transaction tax exemption for arbitrage trading by Korea Post and others (in-depth evaluation of tax expenditures)Public and Private Infrastructure Investment Management Center, KDI / Ministry of Economy and Finance2021
  • Shipping taxation to strengthen the competitiveness of Korean shippingKorea Shipowners' Association2020
  • Safety information system for aging apartment complexes (big data research)Seoul Big Data Institute2020
  • A comprehensive income tax based on accretion: focusing on tax administration (Tax Expert Network)Korea Institute of Public Finance2020
  • Reforming the taxation of bonds and derivativesKorean Academy of Tax Law / Ministry of Economy and Finance2020
  • Resolving tax inconsistencies for exchange-traded products (ETPs)Korean Association of Public Finance / Korea Exchange2020
  • Reforming fund taxationKorea Economic Research Institute2019
  • Promoting responsible investment by the Teachers' Pension FundTeachers' Pension2018
  • Problems and reform of stock transaction taxation: international trends (Tax Expert Network)Korea Institute of Public Finance2018
  • Key debates on stock investment taxation and their assessmentNational Assembly2018
  • Tax reform related to early repayment of public fundsKorean Academy of Tax Law / National Federation of Fisheries Cooperatives2018
  • Tax treatment of subordinated bonds and determining the market interest rateNational Tax Service2018
  • Reforming the taxation of foreign fundsIFA Korea / Ministry of Economy and Finance2017
  • Reforming inheritance and gift taxation of new financial productsKorean Academic Society of Taxation / Ministry of Economy and Finance2017
  • Corporate tax exemption on interest income from international financial transactions (in-depth evaluation of tax expenditures)Public and Private Infrastructure Investment Management Center, KDI / Ministry of Economy and Finance2017
  • Tax equity and market development in the capital marketFinancial Services Commission2015
  • Rationalizing the taxation of pension productsFinancial Services Commission2015
  • Introducing the Individual Savings Account (ISA)Financial Tax Forum / KOFIA, Korea Exchange, Korea Securities Depository2015
  • Reforming residence and permanent establishment rulesMinistry of Economy and Finance2014
  • Policy direction for a derivatives transaction taxKorean Academy of Tax Law2012
  • Redefining the income base for health insurance premiumsNational Health Insurance Service2011
  • Reforming fund taxation under the Financial Investment Services and Capital Markets ActAsset Management Association of Korea (now KOFIA)2008
  • Tax law reform for the enactment of the Financial Investment Services and Capital Markets ActMinistry of Finance and Economy2007
Conference presentations 20
  • Policy forum of the National Assembly special committee on the K-capital marketNational Assembly2026
  • Forum on asset taxationPeople's Solidarity for Participatory Democracy2026
  • Taxation of security tokens (discussant)Financial Tax Forum · Korea Tax Policy Association2023
  • Problems in the 2022 government tax reform bill (discussant)National Assembly2022
  • Taxation of short sellingFinancial Tax Forum2022
  • Financial investment income tax: status and issues, including withholding (113th forum)Financial Tax Forum2022
  • Reforming trust law and trust taxationIFA Korea2021
  • Current issues and tax reform for the ISAFinancial Tax Forum2021
  • Taxation of debt-to-equity swapsKorea Tax Policy Association2020
  • Desirable reform of financial investment taxationNational Assembly forum2020
  • Seminar on the proposed reform of capital market taxationNational Assembly2020
  • Taxation of capital gains on stocksKorea Tax Policy Association2020
  • Four years of the ISA: assessment and issuesFinancial Tax Forum2019
  • Reforming stock taxationFinancial Tax Forum2019
  • Problems and reform of current stock transaction taxationKorea Tax Policy Association seminar2018
  • Taxation of derivatives income (discussant)Financial Tax Forum2015
  • Taxation of financial product income under the Capital Markets Act2008 Korea–China International Conference2008
  • Treaty status of cross-border investment fundsIFA Korea autumn conference2007
  • Taxation of options embedded in financial products (with Kiho Choi)Joint Conference of Tax Law Societies2007
  • Taxation of convertible bond redemption premiums and contingent interest ratesKorean Academic Society of Taxation spring conference2007
Financial industry research reports, Samsung Finance Research Institute and Samsung Securities, 2001–2008 41
  • Strengthened investor protection under the Capital Markets Act: implications for the firmSamsung Securities PB Research Center2008
  • Trust products as an alternative for tailored investmentSamsung Securities PB Research Center2008
  • The evolution of private equity as a new investment productSamsung Securities PB Research Center2008
  • Global investment environment and points to watch in overseas investingSamsung Securities PB Research Center2008
  • Trends in domestic and overseas exchange-traded funds (ETFs)Samsung Securities PB Research Center2007
  • Personal wealth management for an aging society and the firm's responseSamsung Securities PB Research Center2007
  • Children's funds overseas: key features and implicationsSamsung Securities PB Research Center2007
  • The U.S. 401(k) plan: key features and implicationsSamsung Securities PB Research Center2007
  • Key points of the tax law amendment exempting overseas fundsSamsung Securities PB Research Center2007
  • 2007 changes in real estate taxation and policy and their effectsSamsung Securities PB Research Center2007
  • What changes in financial product taxation in 2007Samsung Securities PB Research Center2007
  • Using the overseas fund tax exemption in salesSamsung Securities PB Research Center2007
  • U.S. mutual fund fee structures and implicationsSamsung Securities PB Research Center2006
  • Using clients' pre-inheritance gifting needs in salesSamsung Securities PB Research Center2006
  • Why gifted assets are growing in Korea and what it meansSamsung Securities PB Research Center2006
  • Growth and size of Korea's high-net-worth marketSamsung Securities PB Research Center2006
  • Global real estate bubbles: formation, collapse and lessonsSamsung Finance Research Institute2006
  • Case analysis and evaluation methods for financial riskSamsung Finance Research Institute2005
  • Failures in derivatives risk management: case analysisSamsung Finance Research Institute2005
  • Factors behind financial risk by type: domestic and international casesSamsung Finance Research Institute2005
  • Foreign stock ownership and dividend payoutSamsung Finance Research Institute2005
  • Taxation of high-net-worth individuals: focusing on taxes on share transfersSamsung Finance Research Institute2004
  • Effects and implications of redenominationSamsung Finance Research Institute2004
  • Trust business models in the U.S. and Japan and the Korean marketSamsung Finance Research Institute2004
  • Prospects for Korea's private equity fund marketSamsung Finance Research Institute2004
  • Industrial capital in the global financial industry: experience and implicationsSamsung Finance Research Institute2004
  • Prospects for a long-term mortgage market and its economic effectsSamsung Finance Research Institute2004
  • Prospects for Korea's inclusion in developed-market indicesSamsung Finance Research Institute2004
  • The October 29 real estate measures: content and effectsSamsung Finance Research Institute2003
  • Recent patterns in foreign portfolio investment and implicationsSamsung Finance Research Institute2003
  • Expansion of foreign banks into retail banking: effects and implicationsSamsung Finance Research Institute2003
  • Trends in the trust business at home and abroadSamsung Finance Research Institute2003
  • Using synthetic CDOs at financial institutionsSamsung Finance Research Institute2003
  • Effects of spreading accounting fraud on financial institutionsSamsung Finance Research Institute2003
  • Policy responses to rising household debt distressSamsung Finance Research Institute2003
  • Recent changes in the accounting environment: transparency and fair value accountingSamsung Finance Research Institute2003
  • International insurance accounting standards: key features and effectsSamsung Finance Research Institute2002
  • Recent foreign trading in Korean stocks and outlookSamsung Finance Research Institute2002
  • Responses of financial institutions to rising consumptionSamsung Finance Research Institute2002
  • Taxation of financial institutions and financial productsSamsung Finance Research Institute2001
  • Strategic alliances with leading global financial institutions: expanding overseas businessSamsung Finance Research Institute2001

Government and public committees

  • Member, National Tax Ruling Review Committee, Ministry of Economy and Finance2026–present
  • Member, Tax Development Council (Income Tax), Ministry of Economy and Finance2018–2024
  • Member, National Tax Ruling Review Committee, Ministry of Economy and Finance2020–2023
  • Chair, Financial Taxation Subcommittee, Financial Reform Advisory Group, Financial Services Commission2015
  • Member, OECD Korea CIV Informal Consulting Group2010–2011

Local governments

  • Member, Local Tax Review Committee, Seongnam City2023–present
  • Member, Budget Performance Reward Review Committee, Gangwon Province2021–present
  • Member, Finance and Subsidy Programs Committee, Gangwon Province2021–present
  • Member, Fiscal Management Committee, Gangwon Province2019–2023
  • Member, Fiscal Planning Review Committee, Chuncheon City2023–present
  • Member, Investment Review Committee, Gangwon Province2019–2023
  • Member, Local Fiscal Planning Review Committee, Gangwon Province2021–2022
  • Member, Local Tax Review Committee, Gangwon Province2023–
  • Member, Treasury Bank Designation Committee, Gangwon State2025

Past National Tax Service committees

  • Member, Taxpayer Protection Committee, Hongcheon Tax Office2022–
  • Member, National Tax Review Committee, Central Regional Tax Office2015
  • Member, National Tax Review Committee, Chuncheon Tax Office2011–2012
  • Member, Taxpayer Protection Committee, Chuncheon Tax Office2010~2011, 2013~2015, 2018~2021
Evaluation panels 8
  • Evaluator, Gangwon Future Talent Program2023
  • Proposal evaluator, management evaluation of Gangwon public agencies2021
  • Reviewer, selection of policy research contractors, Ministry of Economy and Finance
  • Proposal evaluator, National Pension Service2020
  • Reviewer, National Research Foundation of Korea2015, 2020
  • Evaluator, National Research Council of Science and Technology2018
  • Program committee member, Gangwon Center for Creative Economy and Innovation2023
  • External reviewer for faculty appointment, Jeonbuk National University2022

Licensing exam examiner

  • Examiner and reviewer, Certified Public Accountant Exam2015~2020
  • Examiner, Certified Tax Accountant Exam (Parts 1 and 2)2014~2025
  • Examiner, Licensed Customs Broker Exam2014
  • Examiner and answer reviewer (real estate taxation), Licensed Real Estate Agent Exam2014~2025
  • Examiner, Police Lieutenant Recruitment Exam2025
  • Judge, Tax Academic Award, Korean Association of Certified Public Tax Accountants2025
Other examining and reviewing 3
  • Examiner (securities taxation), Securities Investment Counselor Exam2010
  • Referee, Korean Journal of Taxation Research, Asian Tax Journal, Seoul Tax Law Review, Korean Accounting Journal and others2008~present
  • External reviewer, Korea Capital Market Institute and Korea Institute of Public Finance reports2019, 2023

Academic and professional service

  • Vice President, Korean Academic Society of Taxation2024–present
  • Research Fellow, Korea Tax Research Institute, Korean Association of Certified Public Tax Accountants2025–present
  • Editorial Board, Journal of Tax and Accounting Research, Korea Tax Research Institute2025–present
  • Expert Member, K-Capital Market Forum, Korea Financial Investment Association2026–present
  • Chair of Finance Research, Korea Tax Policy Association2020–present
  • President, Financial Taxation Study Group, Korea Financial Investment Association2020–present
  • Director, Korean Academy of Tax Law2023
  • Academic Director, International Fiscal Association Korea Branch2021
  • General Affairs Director, Korean Academy of Tax Law2020
  • Chair, Collective Investment Accounting Committee, KOFIA2011–2015
Earlier service 7
  • Chair, Financial Taxation Committee, Korean Academic Society of Taxation2014
  • Editorial Board, Korean Academic Society of Taxation
  • Member, Insurance Taxation Study Group2011–
  • Member, Tax Accounting Committee, Korean Accounting Association2013–
  • Member, Tax Council, Asset Management Association of Korea (now KOFIA)2007–2009
  • Task Force on Collective Investment Infrastructure (Fund Tax and Accounting), KOFIA2009
  • Task Force on Fund Tax Base Clarification, Asset Management Association of Korea2008

Teaching

  • Hallym University, Business AdministrationFinancial Instruments and Taxation, Principles of Taxation, Business and Taxation, Startups and Taxation, Introduction to Accounting, Accounting and Tax Data Analytics, Principles of Management
  • Hallym University, Graduate School and MBASeminar in Tax Accounting, Seminar in Business Administration, Tax Accounting (MBA)
  • Hanyang University School of Law and Graduate SchoolTax Law, Income Tax Law, Corporate Tax Law, Value-Added Tax Law, Inheritance and Gift Tax Law, Financial Instruments and Taxation
  • University of Seoul, Graduate School of TaxationIntroduction to Tax Strategy, Taxation and Financial Management
  • Other teachingFinancial Instruments and Taxation (Hanyang University undergraduate), Tax Law (Hanyang Cyber University), Korea Financial Investment Education Institute