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교수진소개

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교원

Prof. Dr. Bo Cook Seo

Chungnam National University (CNU), Law School
99 Daehakro, Yuseonggu, 34134 Daejeon, South Korea (ROK)

bocookseo@cnu.ac.kr
Tel. +82-42-821-5826


 

Academic Appointments and Professional Experience


  • CNU Law School
      Dean of the Law School (2023-2024)
      professor ordinarius (09/2020 – present))
      associate professor (09/2015 – 08/2020)
      assistant professor (08/2011 – 08/2015)
      Vice Dean & Academic Director (06/2013 – 04/2015)

  • Constitutional Court of Korea
      Constitution Research Officer (12/2010 – 08/2011)

  • Legal Research Institute of KOREA University
      Research Professor (09/2009 - 08/2010)

  • Research and Teaching Visits
      Institute for Public Finance and Tax Law, University of Heidelberg, Germany (02/2016 - 02/2017)



Education


  • Doctor Iuris, Mannheim University, School of Law (06/2009)
      Dissertation title: Der Billigkeitserlass im System des Steuerrechts
      https://www.verlagdrkovac.de/978-3-8300-4585-4.htm
      (Academic Advisor: Prof. Dr. Wolf-Rüdiger Schenke)

  • LL.M. (Public Law), Mannheim University, School of Law (04/2005)
      Masterpaper title: Justizgewähr und Rechtsschutz

  • Master of Law (Public Law), KOREA University, School of Law (02/1998)
      Masterpaper title: Responsibility of risk in Public Law
      (Academic Advisor: Prof. Dr. Jee-Tai Ryu)

  • LL.B., KOREA University, School of Law, Seoul (1994)
      Recipient, KU Crimson Scholarship (1990-1994) 



Memberships and Offices in Professional Committee


  • a Member of the development committee for local tax in the Ministry of the Interior and Safety (since 2023)
  • a Member of the customs appeal Committee (since 2021)
  • a Member of the Whistleblower Rewards Deliberation Committee in ACRC (since 2020)
  • a Member of Contract Deliberation Committee in Defense Acquisition Program Administration (DAPA) (since 2020)
  •   Chief Compliance Officer of National Rail Network Authority (since 2020)
  • a Member of the Administrative Basic Law Legislation Committee (since 2019)
  • a Member of the Review Committee for National Tax Appeal (since 2019)
  • a Member of the Examination Committee on Established Rules for National Taxes of the Ministry of Strategy and Finance (since 2017)
  • a Member of the Tax Development Committee of the Ministry of Strategy and Finance (since 2017)
  • a Member of the Statutory Interpretation Deliberation Committee of the Ministry of Government Legislation (since 2017)
  • a Legal Advisor of the National Election Commission (since 2017)
  • a Member of the National Election Commission of Yuseong Gu (2013-2016)
  • a Member of the Administrative Appeals Commission of Sejong City (2012-2018)
  • a Member of Textbook and College Scholastic Ability Test Committee of the Korea Institute of Curriculum & Evaluation (since 2012)



Editorships


  • Chief Editor of 'Local Tax Review' of Korea Local Tax Association (since 2021)
  • Editorial Board Member: 'Administrative Law Review' of Korea Administrative Law Association (since 2019)
  • Editorial Board Member: 'Local Government Law Journal' of Local Government Law Association (since 2018)
  • Editorial Board Member: 'Local Tax Review' of Korea Local Tax Association (since 2017)
  • Editorial Board Member: 'Tax and Accounting Review' of Korea Tax Research Institute (since 2014)
  • Editorial Board Member: 'Tax and Law' of Tax Research Institute, The University of Seoul (since 2014)
  • Editorial Board Member: 'Seoul Tax Law Review' of Tax Law Association (since 2012)


Publications


  • Monographs

    - Der Billigkeitserlass im System des Steuerrechts(System of Tax Exemption Contra Legem by reason of equity), Dissertation der Uni Mannheim 2009 (ISBN: 9783830045854)
    - Judicial review power of administrative rulemaking, Constitutional Research Institute, Constitutional Court of Korea, 2011
    - Study on improvement of the V.A.T. Act from the perspective of tax simplification, Korea Institute of Public Finance, 2012
    - Tax Law Case Studies, 4rd. ed., 36 Authors, 2019
    - (co-translated) International Tax Primer, 4th, 2019 (by Brian J. Arnold) (korean edition, PnC media (JeongDok publisher)) ISBN: 9791190899864

     
  • Articles

    - Tax relief on gains from waiver of debts on grounds of equity in corporate rehabilitation procedure in german tax law, ANAM Law Review vol. 54, 2009, pp. 69-118
    - The preliminary question in administrative law and its relation to 'action' and 'at issue in a trial' of Article 107 Paragraph 2 of korean Constitutional law, Adminstrative Law Journal vol. 25, 2009, pp. 139-163
    - Rechtsschutzmöglichkeit des Steuerpflichtigen gegen unbillige Steuerbescheide aufgrund Art. 107 Abs. 2 Koreanisches Verfassungsgesetz, Seoul Tax Law Review vol. 16-1, 2010, pp. 212-255
    - Rückwirkung der Rechsprechung und Vertrauensschutzprinzip im Steuerrecht, Public Land Law Review vol. 49, 2010, pp. 315-339
    - Verfassungsrechtliche Grenze der verwaltungsgerichtlichen Normenkontrollen gegen Rechtsverordnungen, Studies on Public Administration Cases vol.16 no.2, 2011, pp. 149-183
    - A Study on the Introduction of German Tax Credit on Grounds of Equity in the Korean Tax System, korean journal of taxation research vol.29 no.1, 2012, pp. 73-104
    - Rechtsvergleichende Analyse zur Änderung des Verwaltungsprozessrechts, Public Law Journal vol.13 no.2, 2012, pp. 79-106
    - Rechtsschutz gegen unbillige Vollstreckung aufgrund Art. 107 Abs. 2 KV, Studies on Public Administration Cases vol.18 no.1, 2013, pp. 3-28
    - Verfassungsrechtlich Unzulässiges bzw. Gebotenes Billigkeitsurteil, Seoul Tax Law Review vol.19 no.2, 2013, pp. 57-84
    - Study on Conversion of Comprehensive Real Estate Holding Tax to Local Tax, Public Land Law Review vol. 64, 2013, p. 133-155
    - Verwaltungsgerichtliche Klage gegen Unterlassen untergesetzlicher Rechtsnormen, CNU Journal of Law  vol.25 no.2, 2014, pp. 87-116
    - A Study on German Taxation of Demerger: Focusing on Taxation of Company Split-Up (Betriebsaufspaltung), Journal of IFA Korea vol.30 no.3, 2014, pp. 203-232
    - Rechtfertigung und Grenze der Nichtanwendungserlasse, CNU Journal of Law vol.26 no.1, 2015, pp. 139-165
    - Systematiseirung der Festsetzungsfrist im Steuerrecht, JOURNAL OF LEGISLATION RESEARCH vol. 48, 2015, pp. 7-26
    - Mittel zur Sicherung der Bauleitplanung in Deutschland und Korea( legal system and institutions for sustainable urban planning in germany and south Korea), Public Land Law Review Vol. 70, 2015, pp 87-97
    - Richterliche Rechtsfindung und Rechtsfortbildung im Steuerrecht, CNU Journal of Law vol.26 no.3, 2015, pp. 11-37
    - Bedenken gegen Einführung der Lehre von Beurteilungsspielraum, HUFS Law Review vol.40 no.4, 2016, pp. 21-40
      (DOI : 10.17257/hufslr.2016.40.4.21)
    - Doppelbesteuerung zwischen sog. Gesamt Immobiliensteuer und Vermögensteuer, CNU Journal of Law vol.28 no.2, 2017, pp. 37-68
    - Regulated self-regulation in german public law, Local Government Law Journal vol.19 no.1, 2019, pp.167-192
      (DOI : 10.21333/lglj.2019.19.1.006)
    - Zur Dogmatik des öffentlichen-rechtlichen Vertrags in Deutschland, Administrative Law Journal, vol.16, 2019, pp.1-23
    - Improvement of Tax Expenditures for SMEs and Startups - focusing on Taxation on Family Company Succession and Corporate Rehabilitation -, CNU Journal of Law vol.30 no.2, 2019, pp. 83-120 - A Comparative Study on the Place of Supply of Service in the Value Added Tax Act - Focusing on the Germany VAT Act -, Seoul Law Review (SLR) vol.28 no.1, 2020, pp. 427-464
    - Comparative law study on the criteria for judging the constitutionality of temporary assembly restrictions due to international conferences, Studies on Public Administration Cases vol.25 no.1, 2020, pp. 299-336
    - Study on the methods to enforce the function and responsibility of the administrative appeal System, The Journal of Legal Studies vol.28 no.3, 2020, pp. 101-124
    - Study on deductions in german income tax law, Seoul Tax Law Review vol.26 no.2, 2020, pp. 9-35

- Limitation of Delegated Legislation an Criteria of Legislation Innovation, JOURNAL OF LEGISLATION RESEARCH no.59, 2020, pp. 275-313
 - Changes, Limitation and Development Direction of Local Autonomy Act on Local Educational Autonomy, Local Government Law Journal vol.21 no.3, 2021, pp. 117-138
 - Taxation by the inter-German economic cooperation and its Implication, CNU Journal of Law vol.32 no.4, 2021, pp. 235-261
 - Law-Forming Action (‘Rechtsfortbildung’) by Judges and their Limits in Tax Law - Focused on the Supreme Court Decision 2019Du56333 dated July 29, 2020 -, Seoul Tax Law Review vol.28 no.1, 2022, pp. 323-350
 - Study on Qualified Research Expenses of Contract Research Expenses to Computer System as a Subject of Tax Credit under the Restriction of Special Taxation Act, The Justice vol.191, 2022, pp. 169-199
 - Comparative Law Review of Tax Investigation System and Implications - Focusing on Recording Right of the Tax Investigation and the Framework Act on Administrative Investigation -, Administrative Law Journal no.70, 2023, pp. 117-141
  

 

  • Contributions to collected volumes

    - in: Comparative Legal Research on Rules on the Curriculum Books, KICE, 2012 (ISBN: 978-8966872350)
    - Independence Executive Agency in Germany, in: The Establishment and Management of Independence Executive Agency, KLRI, 2012 (ISBN: 978-8966842049)
    - Comparative Legal Research on Internet Policy and Regulation, in: The Internet at the Crossroads, 2012, KOREA ASSOCIATION OF INFORMEDIA LAW (ISBN: 978-8927803737)

- Steuerumgehung als öffentlich-rechtliche Grenze der Privatautonomie? in: Marco Haase(Hrsg.), Privatautonomie: Aufgaben und Grenzen (Recht in Ostasien, Band 15), 2015, Nomos Verlag (ISBN: 978-3848716074)

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  • Government Research Working Paper

    - Study on improvement of property tax system, 2010 (Ministry of the Interior and Safety)
    - Comparative study of law on the curriculum books on an international level, 2012 (Korea Institute for Curriculum and Evaluation)
    - The establishment and management of independence executive agency, 2012 (Korea Legislation Research Institute)
    - Study on improvement of legal systems after revision of the 'Administrative Litigation Act', 2014 (Ministry of Justice)
    - Study on Improvement of the 「Act on the Ownership and Management of Aggregate Buildings」 for administrative Regulation, 2014 (Ministry of Justice)
    - Comparative legislative analysis on the national civil service, 2015 (Korea Legislation Research Institute)
    - Comparative study on improvement of review committee of tax appeals, 2018 (National Tax Service)
    - Comparative study on Place of supply of Services in Value added Tax Act, 2019 (Ministry of Economy and Finance)
    - 2020 (Audit and Inspection Research Institute)
    - 2020 (National Fire Agency) 

  • - Comparative study on improvement of the Administrative Basic Law, 2022 (Ministry of Government Legislation)

 

 

Presentations and other Academic Engagements


  • Presentation at Academic Conference
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  •  

Military Service


  • Public Affairs Officer, Korea Army (1998 – 2001)



Honors and Awards