The present era can be said to be so-called “a global competitive era” whereby developments of economic activities focused on companies become the means to evaluating the status of a country and estimating the level of the well-being and welfare of the people. In particular, today’s corporate activities have such characteristics that they do not just stay domestically but cross the borders and are conducted globally. Nobody would raise an objection to the fact that the most significant and essential problem in such economic activities of companies lie upon taxation.

As the current OECD member state, our country can be evaluated to be at the forefront of moving forward to a developed country that unlike the past, deviates from a passive beneficiary but actively contributes to the development of international economies. Our country is placed in an important situation where in looking backwards, our country should provide amicable supports for promotion of domestic companies by putting in place environments similar to our environment with supports for developing countries, while in looking forwards, our country should compete with the previous developed countries that take the leads for creating their unilateral profits by standing on cutting-edge financial methods and new corporate forms. In the past, taxation in fact has been recognized as the means to regulating the subject of economy as the source of profits for a country. To be sure, since the tax liability is an economic liability that should be forced to be assumed without concrete consideration, of significance is maintaining a balance between tax payers. Today, however, we think that with respect to various tax issues with which companies are confronted either domestically or overseas in unfolding economic activities, they should not be considered regulatory targets simply from the standpoint of the national treasury. Although companies should sincerely perform their tax liabilities, they should survive from the intense global competition as on-going companies. Center for Tax Law and Policy (CTLP) of Korea University seeks to take into serious consideration what the laws can do in order to contribute to solving such problems with which countries and companies are faced. The tax laws should not merely move the simple tax and accounting figures or formulas into certain letters, but should become important means to connecting and harmonizing corporate concerns with a country’s tax policies. Center for Tax Law and Policy of Korea University will propose proactive solutions for various tax matters of companies by studying problems of interpreting and applying tax regulations to concrete issues, and will sincerely play the role of “the Solution Provider” that contribute to accomplishing our country’s tax policies.



In order to accomplish such a spirit, the CTLP Center will unfold the following activities:
First, as an educational institution with the best domestic legal studies being proud of its tradition of more than one hundred years, we will newly unfold the horizon of tax studies. We will play the role of domestically transfusing the latest theories in the tax field by holding regular international academic seminars twice a year that are to be conducted in English, and holding special lectures and symposiums once a year in inviting domestic and international tax professionals.

Second, we will contribute to educating the generation of academic successors and practitioners who professionally study and engage in relevant practices for tax laws, by establishing and operating various professional courses and open programs. For this purpose, we will coordinate and operate academic degree courses, for example, by providing proactive and various professional courses that meet the expectations, such as the tax professional course, the executive consulting course, and the advanced tax policy course, and by operating the professional graduate course of tax laws (Tax LLM) at the Korea University Law School and the joint degree course with the graduate school of business for the corporate laws and international taxation.

Third, we will contribute to internationalization of tax law studies. The world is about to set in the era of infinite competition for being evaluated as the global standards. If we lag in the global standards, we will end up with falling behind from the international community. It will be the same not only from the viewpoint of companies but also in the tax law studies as an academic field. We will provide opportunities to have access to the latest theories in the corporate tax field and contribute to promoting relevant education and studies.

Fourth, we will use our best efforts to give theoretical backups by connecting corporate practices with tax policies. By linking theories with practices, we will become the Solution Provider that can provide proactive answers as acceptable to both companies and policies.

Center for Tax Law and Policy of Korea University
Director Jong Su Park
  • 136-701 서울특별시 성북구 안암동 5가 1번지 고려대학교 CJ법학관 411,412호