Hyojung (Claire) Bae

Postdoctoral Global Fellow
Republic of Korea
hb3002@nyu.edu

Claire Bae has recently joined NYU Law as a Postdoctoral Global Fellow. She is conducting research on “A Comparative Study of Tax Regulations on Digital Assets – Focusing on Legislative and Administrative Approaches in the United States and South Korea.” The ultimate objective of this study is to establish a justifiable legal framework for the taxation on digital assets in South Korea, drawing from the taxation guidelines and precedents in the United States, while aligning with the practical aspects of transactions involving digital assets.

After undergoing 2 years of training at Judicial Research Training Institute of South Korea, she became a licensed attorney in South Korea, with a decade of practical experience at a securities corporation and law firm. She also served as a Commissioner at the Busan District Court, presiding over mediations arising from civil and commercial disputes. Following the completion of her doctoral degree, she was appointed as a National Tax Examination Committee member at the National Tax Services of Busan Regional Office. Additionally, she has gained experience of a visiting professor in the department of Taxation and Accounting at Korea Open University.

She earned a PhD in Tax Law from Seoul National University. Recently, she has been working as a Senior Research Fellow at the Korean Society of Law, where she has been responsible for conducting research on numerous legal issues commissioned by the Supreme Court of Korea. She is passionately engaged in the field of Tax Law as a young scholar. She has published several papers dealing with tax law issues and was recently selected as a Promising Researcher by Tax Law Association of South Korea, participating in several discussions on academic seminars.

At NYU, as a Grantee of the Fulbright Scholarship during the academic year of 2024-2025, she will delve into in-depth research on tax issues related to digital assets and disseminate her outcomes. Through this work, she aims to serve as a bridge between academia of South Korea and the United States.

Center Affiliation: Graduate Tax Program
Research Project: A Comparative Study of Tax Regulations on Digital Assets