I got a valuable opportunity to study in the U.S. (1995-1997) for two years with a state scholarship while working at the National Tax Service headquarters. During the period of studying abroad, I devoted myself to my studies to acquire advanced knowledge, and after returning home, I posted an article called “Save the Country (Overseas Study Report)” on the Internet (Cheonryan) on January 1, 1999 by mobilizing all of the knowledge I gained from studying in the United States to repay the people.
After that, it was reorganized and published under the title “Road to Democratic State Without Corruption” in April 2003. This book was revised and then published in the form of an e-book in October 2023, and the title of the book was named “Anti-Corruption Theory” that I thought of when I first started writing.
In November 1997, when I returned from studying in the United States, Korea suffered tremendous pain from the IMF bailout, but over the past 20 years, Korea has made remarkable progress to the surprise of the world and has now entered advanced countries. It is virtually impossible to extinguish corruption on Earth unless humans live away from sin. I wrote this article with the hope that I could realize the "corruption-free democratic state" I dreamed of when I started studying at Temple Law School in 1995 through the word of God.
This book is about how we will operate the international community to overcome the problems of capitalism. The main contents are as follows.
In the preamble of the constitution of the newly established world organization, it is necessary to specify that “all human beings have equal and free rights, and the New World Organization should strive for the development of a system for the peaceful international community and the development of mankind, and that everyone can enjoy the right to live away from sins.”
Dividing the world's GDP by the number of global populations would result in a per capita GDP of 12,743.85 USD. Assuming that the world's GDP is divided equally, a family of four will have a purchasing power of 50,972 USD, preventing people from dying of hunger. Therefore, a rational system must be created so that poor countries can develop. If economic powers use up world resources only for their own benefit, human society will collapse.
In order to correct the harmful effects of capitalism, it is necessary to correct the problems caused by capitalism to create conditions for people to live in a more peaceful and stable state. As the current capitalism system has been established so that those who own money can make more money, it must be completely reorganized.
The credit-creating activities of financial institutions should be regulated, and the speculative activities by companies and individuals must be blocked so that sound economic activities can be carried out through financial institutions’ productive lending activities.
In other words, the reserve ratio system should be strengthened and lending activities for real estate speculation should be restricted to curb inflation, and funds should be provided to business activities with added value so that each country's national wealth can increase.
The stock market that encourages speculation must undergo a complete restructuring. Neglecting a system that accumulates wealth by using large amounts of capital creates a chain of corruption, causes a financial crisis, and increases inequality among people, eventually causing human society to collapse.
If each country's corporate tax rate is unified, there is no need for both the complex OECD Model Tax Convention and Pillar I and Pillar II, which are now being discussed in the OECD. That way, each country can live peacefully, maintaining equilibrium in taxation between countries and helping each other.
Dr. Han, Sung-Soo
Academic Background & Attorney License:
- Temple University School of Law: LLM (1996.5) ⇒ With Government Scholarship
- Temple University School of Law: LLM (Taxation) ⇒ With Government Scholarship
- University of Seoul: Ph.D. in Taxation (International Tax) (2008.9)
- Washington D.C. Attorney
Career:
- National Tax Service of Korea: Mutual Agreement Procedures & APA, etc. (1987~2000)
- Member of the Korea-U.S. Tax Treaty Amendment Negotiation Delegation (1999~2000)
- Part-time Professor of National Tax Official Training Center: International Tax & US Tax Law (1998~2001)
- PwC Korea: International Tax - Transfer Pricing (2000~2004)
- EY Korea: International Tax - Transfer Pricing – Customs Valuation in Charge (2004~2006)
- Part-time Professor of Graduates School of Legal Affairs, Kyung Hee University (2009~ 2017)
- Member of International Tax Rule Review Committee, National Tax Service (2010~2015)
- Managing Partner of International Tax Division, GADUK Tax Consulting Firm (2007~2017)
- Member of Thesis Review Committee, Korean Tax Research Institution (2017~2021)
- Advisor Lawyer for Sunil Accounting Firm (2023.1~ )
- Advisor Lawyer for Mast Certified Customs Agent Office (2022.1~ )
Principal Books:
1. Road to Democratic State Without Corruption (2003)
2. Translation and Explanation of the OECD Model Tax Convention (under OECD Translation Copyright: 2004)
3. The Answer (2004)
4. International Tax Bible (1279 pages: 2012)
5. BEPS Project Lecture (1247 pages: 2016)
6. Perfect Answer vs. Best Answer (2023: Amazon)
7. Anti-corruption Theory (2023: Amazon)
8. 2017 OECD Model Tax Convention Lecture (2023: UPAPER)
9. Origin and Future of Humanity for Logical Understanding (2023: Amazon)
Principal Theses:
1. Improvement of Fund Taxation System (2008.1)
2. Establishment of Principle for Prevention of Treaty Override (2008.6)
3. Strategic Approach for the Amendment of Korea-US Tax Treaty (Doctoral Thesis 2008.9)
4. Effective Status between Tax Treaty and Domestic Tax Law (2010.2)
5. A Study on the Development of a Global Community from a Legal Perspective (International Law and Management Review: Winter 2010)
6. The Harmonization of Tax Treaties and Domestic Law (International Law and Management Review: Spring 2011)
7. Undesirable Google Digital Tax and Tax War (2019.1.25)
OECD Public Consultation Presentation:
1. Dr. Han’s Comments on the OECD’s Unified Approach (2019.11)
2. Dr. Han’s Comments on the OECD Pillar II Proposal (2019.12)
Grand Award for OECD Public Consultation Presentation:
2020 Korean Innovation Leader (Legal Field)