Jaehyun Kim is a Tax Investigator in the Investigation Division of the National Tax Service of the Republic of Korea. He has served at multiple district offices in Daejeon, Korea, and his professional responsibilities include supporting the selection and administration of tax audits, monitoring audit progress, and contributing to the review and revision of tax laws and related regulations.

From December 2025 to June 2026, he will participate as a J-1 Exchange Researcher with the Budget Office of the Missouri House of Representatives, in partnership with Midwest University. His research focuses on analyzing changes in domestic and international tax policies in the context of the Trump 2.0 era and assessing their implications. In particular, he seeks to identify strategic directions for tax support that may be relevant to the Korean National Tax Service.

His work will examine major policy trends in the United States, including corporate tax measures, reshoring incentives, and manufacturing-related subsidies, as well as comparative tax incentive frameworks across leading OECD economies. Through this comparative analysis, he aims to derive policy implications for Korea, including considerations for strengthening reshoring-related tax support, improving tax-based support mechanisms for high-technology industries, and preparing for evolving international tax rules such as the global minimum tax under Pillar Two.

His primary research supervisor is Representative Richard West of the Missouri House of Representatives, who represents Missouri House District 102 and serves on the House Budget Committee. Under this supervision, Mr. Kim will conduct policy-oriented research intended to enhance institutional readiness and to provide foundational data to inform future tax policy development and interdepartmental coordination. Upon completion of the program, he plans to return to the National Tax Service and apply the outcomes of his research to practical policy work and collaboration with relevant government agencies.