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​Junseok Yoon (South Korea)

​Junseok Yoon (South Korea)Junseok Yoon has been a judge of the Supreme Court of the Republic of Korea for seven years. He has obtained a Master of Laws degree from and has completed Ph.D. coursework in tax law at Seoul National University School of Law. He is also a member of the International Association of Tax Judges and the International Fiscal Association. He has published articles and given presentations on tax issues, such as “Tax Statutory Interpretation in Law and Economic View“, “A Study on Notification on Changes in Amount of Income”, “Requirements of Acquisition Tax Exemption on Real Estate for Religious Organizations”, “Commercial and Tax Accounting in Korea” and “Withholding Tax on Domestic Source Income”. Since he has been interested in and conducted research on other legal issues as well as tax issues, he participated in the WIPO IGC 35th Session and UNCITRAL Working Group 3 (ISDS Reforms) 37th session as a member of a Korean Delegation.  He is also a member of the Task-Force Team for Judicial Support for the Disabled.    

Research Focus

Junseok’s main research topic is “Prevention of Treaty Abuse and Limitation on Benefits of U.S. Model Income Convention”. He argues that in light of the substantial interaction between Korea and the United States, they might agree to revise the current income tax treaty and align their agreement with contemporary international tax policy on the prevention of treaty abuse. Because there have been few studies on the Korean Supreme Court’s Decision on LOB provision or comprehensive LOB in Korea, his research on the LOB provision will serve as valuable guidance for both judges and researchers.  

Period of stay

August 20, 2019 – November 17, 2020