JAYHYUK IM Assistant Professor
Department of Law
- jhim@ewha.ac.kr
- Director, Planning & Evaluation, Law School
- Law Building #336
- 02-3277-2749
- Office hours
- 수요일 오전 10~12시, 금요일 오전 10~12시
- Research Interests
Research Record
- [학술지논문] The Nature of the Value-Added Tax and the Limits of Its Tax Base ―With an Evaluation of the Supreme Court en banc Judgments of 22 July 2026, Nos. 2025Du33035 and 2025Du34707― 조세법연구, 2026, v.32 no.2 , 151-222
- [학술지논문] Principles for Interpreting Material Adverse Change Clauses and Recent Trends in Case Law - Focusing on Supreme Court Decision 2022Da295513 Decided June 26, 2025 사법, 2026, v.1 no.77 , 449-493
- [학술지논문] Review of Supreme Court Decisions regarding the Value Added Tax(VAT) and the Inheritance and Gift Tax(IGT) 조세법연구, 2026, v.32 no.1 , 97-169
- [학술지논문] Review of Supreme Court Decisions regarding Income Taxation in 2025 조세연구, 2026, v.26 no.1 , 61-107
- [학술지논문] 2025년 회사법 판례회고 상사판례연구, 2026, v.39 no.1 , 71-134
- [학술지논문] 삼성물산ㆍ제일모직 합병 관련 판결들에 대한 비판적 검토- 개정상법상 이사의 주주에 대한 충실의무의 논의를 겸하여 - 기업법연구, 2025, v.39 no.4 , 9-64
- [학술지논문] 워런트 제도의 도입 및 통합적 규제방안 (Ⅰ) - 신주인수권의 개념에 대한 고찰을 겸하여 - 상사법연구, 2025, v.44 no.3 , 55-111
- [학술지논문] Improvement Plan for the Corporate Division Taxation System based on the Nature of Corporate Division and the Theoretical Basis for Tax-free Reorganizations - 법조, 2025, v.74 no.1 , 483-520
- [학술지논문] 회사분할의 본질(Ⅰ) - 재정립된 현물출자설에 의한 회사분할제도의 분석 - 상사법연구, 2025, v.43 no.4 , 43-98
- [학술지논문] 회사분할의 본질(Ⅱ) - 현물출자설에 입각한 회사분할제도의 재편 - 상사법연구, 2025, v.44 no.1 , 279-337
- [학술지논문] 가상자산사업자의 업무행위 규제방안: MiCA와 자본시장법 및 금융소비자보호법의 비교를 중심으로 은행법연구, 2024, v.17 no.1 , 161-210
- [학술지논문] 이사 해임에 따른 회사의 손해배상책임 - 대법원 2023. 8. 31. 선고 2023다220639 판결 평석 - 상사판례연구, 2024, v.37 no.2 , 175-226
- [학술지논문] 현행 원천징수제도의 문제점 및 개선방안 - 해외 주요국의 입법례에 대한 분석을 중심으로 - 조세법연구, 2024, v.30 no.1 , 187-242
- [학술지논문] 과세전적부심사제도의 문제점과 개선방안 조세법연구, 2023, v.29 no.3 , 73-135
- [학술지논문] 조세범죄 성립요건의 비교법적 고찰 - 단순무신고죄 등 조세질서범죄에 대한 규율을 중심으로 - 조세법연구, 2023, v.29 no.1 , 453-518
- [학술지논문] 조세쟁송절차에서의 조정 및 화해제도 도입방안 인권과 정의, 2023, v.1 no.517 , 108-129
- [학술지논문] 2021년 조세판례 회고：재산과세 분야 조세연구, 2022, v.22 no.2 , 97-138
- [학술지논문] Receipt of Trademark Right Royalty and Application of Disaffirmation of Calculation by Wrongful Act - Necessity of Establishing the Standard of Two-Stage Judgment Criteria 사법, 2022, v.1 no.62 , 527-570
- [학술지논문] 자기주식 취득 및 처분에 대한 통일적 평가 및 규율의 필요성―조세법과 회사법의 규제 체계 비교를 중심으로― 조세법연구, 2022, v.28 no.2 , 7-66
- [학술지논문] Current Status and Improvement Plan of Attorney Training in terms of professional, ethical and practical training 인권과 정의, 2021, v.0 no.496 , 136-161
- [학술지논문] Enhancement of efficiency in management and harmony with the protection of minority shareholders regarding squeeze-outs 기업법연구, 2021, v.35 no.2 , 155-204
- [학술지논문] Necessity of Uniform Evaluation and Discipline of Directors’ Remuneration: Focusing on Discussions on the Remuneration of Executive Officers under Corporate and Tax Laws 저스티스, 2021, v.184 no.0 , 190-230
- [학술지논문] Taxation System on Embezzlement of Domestic Corporation and Foreign Corporation - Focusing on issues owing to legislative flaw of disposition of income of for-profit foreign corporation and improvement - 국제조세연구, 2020, v.1 no.0 , 241-280
- [학술지논문] The Taxpayer of Acquisition Tax in Case of a Three-Party Title Trust Agreement 지방세논집, 2019, v.6 no.1 , 73-120
- [학술지논문] The Interpretation of ‘Shareholder’ with regard to Application of Deemed Acquisition Tax 조세법연구, 2019, v.25 no.1 , 163-219
- [학술지논문] The Present and Future of Taxation System: With Regard to Real Estate Trust(RET) 지방세논집, 2019, v.6 no.2 , 81-129
- [학술지논문] The income classification of interest paid in excess of the thin capitalization limit by a Korean branch of a foreign corporation, from the recipient’s perspective- in connection with a Supreme Court decision (No. 2015nu2710) rendered on February 28th 2018 - 조세학술논집, 2018, v.34 no.3 , 55-85
- [학술지논문] Liability of Shadow Directors or Persons Influencing the Business - Analysis of Case Laws and Evaluation of the Adoption of the Concept by Other Statutes - 기업법연구, 2017, v.31 no.1 , 283-327
Courses
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2026-2nd
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Anglo-American Company Law
- Subject No G13712Class No 01
- Year ( 3Credit , 3Hour) Mon 8~9 (LAW103)
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Integral Studies of Civil Law Practice III
- Subject No L21228Class No 01
- Year ( 3Credit , 3Hour) Tue 2~2 (LAW-132) , Thu 2~2 (LAW-132)
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Generals of Tax Law
- Subject No L21251Class No 01
- Year ( 3Credit , 3Hour) Mon 4~4 (LAW-105) , Tue 4~4 (LAW-105)
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2026-1st
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Studies in Comparative Corporate Law
- Subject No G18942Class No 01
- Year ( 3Credit , 3Hour) Mon 8~9 (LAW104)
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Corporate Law
- Subject No L21016Class No 02
- Year ( 3Credit , 3Hour) Mon 5~5 (LAW-131) , Thu 2~2 (LAW-131)
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Particulars of Tax Law
- Subject No L21249Class No 01
- Year ( 3Credit , 3Hour) Wed 3~3 (LAW-104) , Fri 2~2 (LAW-104)
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2025-2nd
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Case Studies of Trust Law
- Subject No G18725Class No 01
- Year ( 3Credit , 3Hour) Mon 8~9 (LAW103)
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Integral Studies of Civil Law Practice III
- Subject No L21228Class No 01
- Year ( 3Credit , 3Hour) Mon 2~2 (LAW-132) , Wed 3~3 (LAW-132)
-
Generals of Tax Law
- Subject No L21251Class No 01
- Year ( 3Credit , 3Hour) Tue 3~3 (LAW-103) , Fri 5~5 (LAW-103)
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2025-1st
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Studies on Corporate Litigation
- Subject No G18835Class No 01
- Year ( 3Credit , 3Hour) Mon 8~9 (LAW103)
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Corporate Law
- Subject No L21016Class No 02
- Year ( 3Credit , 3Hour) Mon 5~5 (LAW-132) , Thu 2~2 (LAW-132)
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Particulars of Tax Law
- Subject No L21249Class No 01
- Year ( 3Credit , 3Hour) Wed 3~3 (LAW-103) , Fri 5~5 (LAW-103)
- Class Hour Changed
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2024-2nd
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Studies on Corporate Reorganizations
- Subject No G18836Class No 01
- Year ( 3Credit , 3Hour) Mon 8~9 (LAW-103)
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Integral Studies of Civil Law Practice III
- Subject No L21228Class No 02
- Year ( 3Credit , 3Hour) Mon 3~3 (LAW-131) , Wed 2~2 (LAW-131)
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Generals of Tax Law
- Subject No L21251Class No 01
- Year ( 3Credit , 3Hour) Tue 3~3 (LAW-103) , Fri 5~5 (LAW-103)
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2024-1st
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Trust Law
- Subject No G17881Class No 01
- Year ( 3Credit , 3Hour) Mon 8~9 (LAW105)
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Corporate Law
- Subject No L21016Class No 02
- Year ( 3Credit , 3Hour) Mon 5~5 (LAW-132) , Thu 2~2 (LAW-132)
- Classroom Changed
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Particulars of Tax Law
- Subject No L21249Class No 01
- Year ( 3Credit , 3Hour) Mon 3~3 (LAW-105) , Wed 3~3 (LAW-105)
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2023-2nd
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Anglo-American Company Law
- Subject No G13712Class No 01
- Year ( 3Credit , 3Hour) Mon 8~9 (LAW202)
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Integral Studies of Civil Law Practice III
- Subject No L21228Class No 01
- Year ( 3Credit , 3Hour) Mon 3~3 (LAW-231) , Wed 2~2 (LAW-231)
- Classroom Changed
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Generals of Tax Law
- Subject No L21251Class No 01
- Year ( 3Credit , 3Hour) Tue 2~2 (LAW-104) , Fri 2~2 (LAW-104)
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2023-1st
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International Tax Law
- Subject No G17886Class No 01
- Year ( 3Credit , 3Hour) Thu 8~9 (LAW-304)
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Corporate Law
- Subject No L21016Class No 02
- Year ( 3Credit , 3Hour) Mon 5~5 (LAW-131) , Wed 6~6 (LAW-131)
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Particulars of Tax Law
- Subject No L21249Class No 01
- Year ( 3Credit , 3Hour) Wed 2~2 (LAW-304) , Fri 2~2 (LAW-304)
- Classroom Changed
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Academic Background
Seoul Nat'l Univ. 법학석사(법학과)
Seoul Nat'l Univ. 법학사(법학부)
Seoul Nat'l Univ. 법학박사(법학과)
Work Experience
김∙장 법률사무소 2017-04-01 ~ 2022-02-28
2012-03-01 ~ 2014-01-31
2014-04-01 ~ 2017-03-31