Specialty: Taxation
Highest Degree: PhD (2021)
Responsibilities: UT, MT, DT, ADM, RES
Teaching History
· 2025-1: ACT0005 INTRODUCTION TO AUDITING (2 credits, 5 students)
· 2025-1: ACC3002 Auditing (3 credits, 56 students)
· 2025-1: ACC3019 Corporate Income Tax Law2 (3 credits, 63 students)
· 2025-2: ACC3016 Corporate Income Tax Law1 (3 credits, 63 students)
· 2025-2: ACC4025 Corporate Income Tax Law3 (3 credits, 57 students)
· 2025-2: ACC4058 Inheritance Tax and Gift Tax Law (3 credits, 43 students)
Activities
· April 2022, "Regulation on Intra-group Transactions of Financial Affiliates in Non-financial groups: The Current Status and Issues", Korean Journal of Financial Studies, Korean Journal of Financial Studies
· April 2022, "A Case Study on the Earnings Management by Private Equity Fund-Lease Contract Change of Coway owned by MBK Partners", Korean Accounting Journal, Korean Accounting Association
· April 2022, "Examination on Tax Avoidance Measures and Earnings Management: Focusing on Effective Tax Rates and Discretionary Accruals", Korean Accounting Review, Korean Accounting Association
· June 2023, "An Empirical Study on the Curvilinear Relationship between Corporate Tax Avoidance and Tax Risk", Tax Accounting Research, Tax Accounting Research
· December 2023, "On the Introduction of the Foreign Trust Reporting Rule in Korea", Korean journal of taxation research, Korean journal of taxation research
· April 2023, "The effect of implementation of the Stewardship Code on nonprofessional investors' judgment and decision-making", APPLIED ECONOMICS, ROUTLEDGE JOURNALS
· June 2023, "Tax effect and ex-dividend day pricing related to distribution from reduced capital reserves", National Research Foundation of Korea, National Research Foundation of Korea
· June 2024, "Tax effect and ex-dividend day pricing related to distribution from reduced capital reserves", Korean Accounting Association (KAA) Summer Symposium, Korean Accounting Association
· May 2024, "Does procedural justice in a tax audit situation affect taxpayers’ acceptance of tax audit assessments?", APPLIED ECONOMICS, ROUTLEDGE JOURNALS
· June 2024, "The role of financial affiliates in tax avoidance by business groups: Evidence from Korea", JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, WILEY
· September 2024, "Determinants of Difference in the Value-Earnings Convexity", Asia Pacific Journal of Business, Asia Pacific Journal of Business
· March 2024, "A Study on Introducing New Corporate Tax Codes on Equity Classification in Korea", Korean journal of taxation research, Korean journal of taxation research