Seoul National University Tax Scholar Wins Outstanding Doctoral Dissertation Award

Seo Young-jin, a doctor of tax science from the University of Seoul Graduate School of Tax, has received the '2026 Outstanding Doctoral Dissertation Award' from the Korean Tax Law Association. The award was presented at the association's academic conference on May 30, 2026.

Seo's winning dissertation, "A Study on Legislative Improvements to the Additive Tax System in Tax Law," was completed in February 2026 for his doctoral degree in tax science from the University of Seoul. The thesis was supervised by Professor Park Hoon of the Department of Tax Science at the University of Seoul.

The Korean Tax Law Association selects outstanding doctoral dissertations that contribute to the academic development of tax law. Seo's work was recognized for its systematic analysis of the legal nature and limitations of the additive tax system in tax law, examined from the perspectives of constitutional responsibility, the principle of self-responsibility, the principle of proportionality, and the principles of tax law and clarity.

Professor Park Hoon praised Seo's research, stating, "Dr. Seo's dissertation is a meaningful study that redefines the additive tax system in tax law, not merely as a technical system supplementary to the principal tax, but from the standpoint of constitutional principles and the protection of taxpayer rights." He added, "It is a thesis that can contribute to the development of our country's tax law into a more sophisticated and responsible sanction system."

Doctoral students supervised by Professor Park Hoon have consistently received academic awards from major tax-related associations. Notably, Dr. Kim Myung-jun received the International Tax Academic Award from the Korean International Tax Association (February 2026), Dr. Lee Ho-seop received the Best Doctoral Dissertation Award from the Korean Tax Association (January 2024), and Dr. Huh Won received the Youth Academic Award from the Korean Local Tax Association (February 2022). Additionally, Dr. Moon Pil-ju received the Youth Academic Award from the Korean Local Tax Association (February 2021), and Dr. Park Seol-ah received the Emerging Scholar Award from the Korean International Tax Association (December 2017).

The University of Seoul Graduate School of Tax aims to continue nurturing researchers with academic depth and practical applicability in tax law and policy, and to consistently disseminate research achievements that contribute to the development of Korea's tax system.

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Dr. Seo's dissertation is a meaningful study that redefines the additive tax system in tax law, not merely as a technical system supplementary to the principal tax, but from the standpoint of constitutional principles and the protection of taxpayer rights. It is a thesis that can contribute to the development of our country's tax law into a more sophisticated and responsible sanction system.