Field of Study ㅇ Jurisprudence for Substantial Taxation
* General Anti-Abuse Rule / Conjunctive Approach to Tax Avoidance
* Determining Model Approach for Substantial Taxation
ㅇ Setting the Tax Policy Trend related with 4th Industrial Revolution
* Theoretical and Practical Approach for Digital Taxation
* Taxation for Income or Capital Gains from Digital Assets or Digitalised Assets
- Taxation for Income or Capital Gains from Virtual Currencies, Non-Fungible
Tokens, and Digital Tokens
* Robot Taxation
* Legal Artificial Intelligence and Implication for Taxation (in the perspective of
jurisprudence)
ㅇ International Taxation
* Implementing Framework of OECD BEPS Project Action Plan 1
- Equalisation Levy Regime
- Withholding Taxation for Using fee of Cloud Computing Business (related with
UN Model Tax Convention Article 12A)
- Adaptation of the Nexus Approach for Digital Economy
ㅇ Awards
# 1. Chancellor Award of Sungkyunkwan University Winner (August, 2009)
# 2. International Fiscal Association Korea Young Scholar Award Winner (December,
2015)
# 3. Yulchon Scholar Award Winner (February, 2018)
# 4. KILF Research Award Winner (February, 2019)
# 5. Commendation from the Minister of Interior and Safety (December, 2019)