Dr. Youngjin Seo of the University of Seoul Receives Outstanding Dissertation Award from Korea Tax Law Association

Winner of the 2026 Outstanding Doctoral Dissertation Award

Youngjin Seo, a professor at the Graduate School of Taxation at the University of Seoul, received the "2026 Outstanding Doctoral Dissertation Award" at the academic conference of the Korea Tax Law Association (President: Park Jongsoo) held on May 30.

Dr. Youngjin Seo is taking a commemorative photo with the president of the Korean Tax Law Association after receiving the academic award at the academic conference held on the 30th. Seoul City University

The awarded dissertation is Dr. Seo’s doctoral thesis, "A Study on Legislative Improvements of the Additional Tax System under the Tax Law," which earned him a Ph.D. in Taxation from the Graduate School of Taxation at the University of Seoul in February 2026. The dissertation advisor was Professor Hoon Park from the Department of Taxation at the University of Seoul.

The Korea Tax Law Association selects winning dissertations by evaluating outstanding doctoral theses that contribute to academic advancement in the field of tax law. Dr. Seo’s dissertation received high praise for its systematic analysis of the legal nature and limitations of the additional tax system under tax law from the perspectives of constitutional accountability, the principle of self-responsibility, the principle of proportionality, the principle of tax legality, and the principle of clarity.

Professor Hoon Park, the dissertation advisor, commented, "Dr. Seo’s dissertation does not regard the additional tax system merely as a technical mechanism auxiliary to the principal tax, but reestablishes it in line with constitutional principles and the protection of taxpayer rights, making it a meaningful study. It is a dissertation that can contribute to the development of Korea’s tax law into a more sophisticated and responsible sanction system."

Notably, doctoral graduates mentored by Professor Hoon Park have consistently received academic awards at major tax-related academic associations, drawing attention.

Among the 33 doctoral students mentored by Professor Hoon Park to date, the following are representative awardees: Dr. Myungjun Kim received the International Tax Academic Award from the Korea International Tax Association (February 2026); Dr. Hoseop Lee received the Best Dissertation Award from the Korea Tax Association (January 2024); Dr. Won Heo received the Young Scholar Award from the Korea Local Tax Association (February 2022); Dr. Pilju Moon received the Young Scholar Award from the Korea Local Tax Association (February 2021); Dr. Seolah Park received the Emerging Scholar Award from the Korea International Tax Association (December 2017).

The Graduate School of Taxation at the University of Seoul stated that it will continue to foster researchers with academic depth and practical application capabilities in the fields of tax law and tax policy, and will continue to spread research achievements that can contribute to the development of Korea’s tax system.

This content was produced with the assistance of AI translation services.