Korea Cyber University Professor Kim Sang-ki Cultivates Professionals with Combined Theory and Practice in Accounting and Tax

Professor Kim Sang-ki from the Department of Tax and Accounting at Korea Cyber University is committed to cultivating highly skilled professionals by bridging the gap between academic theory and real-world practice in accounting and taxation. With a solid academic foundation, including a Ph.D. in Tax Science from the University of Seoul and prior degrees from Yonsei University, Professor Kim has also amassed extensive practical experience as a certified public accountant at major firms.

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Accounting and tax are the core language of corporate activities and a crucial foundation for decision-making.

His career includes significant roles at firms like Hanyoung Accounting Corp., Sandong Accounting Corp., and Samduck Accounting Corp., where he handled diverse accounting and tax matters for various companies. Since joining Korea Cyber University in 2006, he has balanced his teaching responsibilities with ongoing research, drawing directly from his practical background to enrich his educational approach. He has also shared his expertise through teaching at Yonsei University's College of Business Administration and the Korea Financial Investment Association.

Professor Kim's research focuses on corporate income tax accounting, tax reporting systems, and corporate tax law, resulting in numerous academic papers and publications, including books on tax law and tax planning. He consistently seeks to provide practical insights into the usefulness of corporate tax accounting and the key regulations within corporate tax law.

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It is important for students to gain practical skills that can be directly applied in the field, along with ethical judgment.

"Accounting and tax are the core language of corporate activities and a crucial foundation for decision-making," Professor Kim stated, underscoring their importance. He stressed that it is vital for students to not only gain practical skills directly applicable to the field but also to develop strong ethical judgment. He also pointed to significant changes on the horizon, including shifts in how listed companies report their profits, potential tax reforms related to real estate and financial assets, and the growing influence of generative AI, advising students to be prepared for these evolving dynamics.

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In the accounting field, attention should be paid to changes in the presentation of listed companies' income statements, and in the tax field, to tax system changes related to real estate and financial assets and the possibility of inheritance tax reform.

Looking ahead, Professor Kim plans to further strengthen practical, industry-linked education and continue research that reflects the changing landscape of accounting and tax. His goal is to ensure students are well-equipped with the competitiveness needed to succeed in the professional world. He encourages those interested in the field to approach it with curiosity and a willingness to analyze, believing it to be a worthwhile area of study.

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We will continue to strengthen practical, industry-linked education and conduct research that reflects the changing accounting and tax environment.