Soul Master Skill Build

 First Job

Triple Slash [19/20]
Sword of Light [15/15]
Element: Soul [10/10]
Inner Voice [20/20]

Code:

10: +3 Inner Voice [3], +1 Triple Slash [1]
11: +3 Inner Voice [6]
12: +3 Inner Voice [9]
13: +3 Inner Voice [12]
14: +3 Inner Voice [15]
15: +3 Inner Voice [18]
16: +2 Inner Voice [20], +1 Sword of Light [1]
17: +3 Sword of Light [4]
18: +3 Sword of Light [7]
19: +3 Sword of Light [10]
20: +3 Sword of Light [13]
21: +2 Sword of Light [15], +1 Triple Slash [2]
22: +3 Triple Slash [5]
23: +3 Triple Slash [8]
24: +3 Triple Slash [11]
25: +3 Triple Slash [14]
26: +3 Triple Slash [17]
27: +2 Triple Slash [19], +1 Element: Soul [1]
28: +3 Element: Soul [4]
29: +3 Element: Soul [7]
30: +3 Element: Soul [10]

One Triple Slash to train. You should OHKO with it realistically. Inner Voice gives you movement speed, though really it isn't a big deal, and neither is the WATK from Sword of Light unless you're completely unfunded with no decks/Link Skills, etc. Soul does nothing until you're pretty much in 3rd+ job, since you're likely to OHKO everything and the stun won't occur when they're dead.
tl;dr:
[list=123]
[*]Max Inner Voice
[*]Max Sword of Light
[*]19 Triple Slash
[*]Max Element: Soul
[/list]

 Second Job

Silent Move/Loud Rush [20/20]
Trace Cut/Shadow Burn [19/20]
Falling Moon [20/20]
Inner Trust [10/10]
Nimble Finger [10/10]
Sword Mastery [10/10]
Body and Soul [5/5]

Code:

30: +1 Falling Moon [1], +1 Silent Move [1], +1 Trace Cut [1], +1 Sword Mastery [1]
31: +3 Sword Mastery [4]
32: +1 Sword Mastery [5], +2 Nimble Finger [2]
33: +3 Nimble Finger [5]
34: +3 Sword Mastery [8]
35: +3 Sword Mastery [10], +1 Body and Soul [1]
36: +3 Body and Soul [3]
37: +1 Body and Soul [5], +2 Inner Trust [2]
38: +3 Inner Trust [5]
39: +3 Inner Trust [8]
40: +2 Inner Trust [10], +1 Falling Moon [2]
41: +3 Falling Moon [5]
42: +3 Falling Moon [8]
43: +3 Falling Moon [11]
44: +3 Falling Moon [14]
45: +3 Falling Moon [17]
46: +3 Falling Moon [20]
47: +3 Nimble Finger [8]
48: +2 Nimble Finger [10], +1 Trace Cut [2]
49: +3 Trace Cut [5]
50: +3 Trace Cut [8]
51: +3 Trace Cut [11]
52: +3 Trace Cut [14]
53: +3 Trace Cut [17]
54: +2 Trace Cut [19], +1 Trace Cut [2]
55: +3 Silent Move [5]
56: +3 Silent Move [8]
57: +3 Silent Move [11]
58: +3 Silent Move [14]
59: +3 Silent Move [17]
60: +3 Silent Move [20]

This order should be the highest damage output. Nimble Finger is earlier for convenience. Trace Cut is the primary training skill, unless you can OHKO with Silent Move, and that depends on the map and its platforms. I found Trace Cut to hit a lot better since many places have slopes.
You're short one skill point and it doesn't really matter, but Silent Move has some utility after 2nd job, Trace Cut doesn't.
tl;dr:
[list=123]
[*]1 Falling Moon, Silent Move, Trace Cut, Sword Mastery
[*]5 Sword Mastery
[*]5 Nimble Finger
[*]Max Sword Mastery
[*]Max Body and Soul
[*]Max Inner Trust
[*]Max Falling Moon
[*]Max Nimble Finger
[*]19 Trace Cut
[*]Max Silent Move
[/list]

 Third Job

Moon Shadow/Light Flux [14/20]
Moon Cross/Sun Cross [20/20]
Rising Sun [20/20]
True Sight [10/10]
Soul Guardian [20/20]
Will of Steel [20/20]
Inner Shout [20/20]

Code:

60: +1 Rising Sun [1], +1 Moon Shadow [1], +1 Moon Cross [1], +1 Inner Shout [1]
61: +1 Will of Steel, +2 Moon Shadow [3]
62: +3 Moon Shadow [6]
63: +3 Moon Shadow [9]
64: +3 Moon Shadow [12]
65: +2 Moon Shadow [14], +1 Inner Shout [2]
66: +3 Inner Shout [5]
67: +3 Inner Shout [8]
68: +3 Inner Shout [11]
69: +3 Inner Shout [14]
70: +3 Inner Shout [17]
71: +3 Inner Shout [20]
72: +3 Moon Cross [4]
73: +3 Moon Cross [7]
74: +3 Moon Cross [10]
75: +3 Moon Cross [13]
76: +3 Moon Cross [16]
77: +3 Moon Cross [19]
78: +1 Moon Cross [20], +2 Will of Steel [3]
79: +3 Will of Steel [6]
80: +3 Will of Steel [9]
81: +3 Will of Steel [12]
82: +3 Will of Steel [15]
83: +3 Will of Steel [18]
84: +2 Will of Steel [20], +1 Soul Guardian [1]
85: +3 Soul Guardian [4]
86: +3 Soul Guardian [7]
87: +3 Soul Guardian [10]
88: +3 Soul Guardian [13]
89: +3 Soul Guardian [16]
90: +3 Soul Guardian [19]
91: +1 Soul Guardian [20], +2 Rising Sun [3]
92: +3 Rising Sun [6]
93: +3 Rising Sun [9]
94: +3 Rising Sun [12]
95: +3 Rising Sun [15]
96: +3 Rising Sun [18]
97: +2 Rising Sun [20], +1 True Sight [1]
98: +3 True Sight [4]
99: +3 True Sight [7]
100: +3 True Sight [10]

Rising Sun is fundamentally useless. Only necessary for the prerequisite for Moon Shadow/Light Flux and Moon Cross/Sun Cross. Your primary training skill will likely be Moon Shadow. It and Moon Cross have similar DPS, though Moon Cross is faster and attacks in front of you, Moon Shadow does more damage per attack (better for OHKO), and is AOE. Depending on the map, you may have varying degrees of usefulness, but I primarily used Moon Shadow to AoE everything. They are both very useful regardless, since you can pull things in from left and right, with a high stun chance, and then Moon Shadow them to death, saving a lot of movement and mob collection time.
1 Inner Shout and 1 Will of Steel for their passive effects. Moon Cross is maxed as it has utility in 4th job, whereas Moon Shadow is useless and left at 14. Inner Shout comes first for general purpose damage increase. After Moon Cross, Will of Steel will reduce all your damage taken by a significant amount, and most importantly heal you. This is around the level range where monsters will start to do more than 1 damage to you, and with a decent amount of Will of Steel, you'll never need HP potions until things start hitting 4 digits. Soul Guardian has some utility letting you heal more has it increases your max HP, and your defenses. Rising Sun can come next as you may want to use it for 1v1 with Light Flux, but honestly it's bad. True Sight is last, but is very important to max as it is a valuable source of defense reduction.

tld;r:
[list=123]
[*]1 Rising Sun, Moon Shadow, Moon Cross, Inner Shout, Will of Steel
[*]14 Moon Shadow
[*]Max Inner Shout
[*]Max Moon Cross
[*]Max Will of Steel
[*]Max Soul Guardian
[*]Max Rising Sun
[*]Max True Sight
[/list]

 Fourth Job

Cygnus Knight [30]
Dance of Moon/Speeding Sunset [30]
Crescent Divide/Solar Pierce [30]
Soul Penetration [30]
Solunar Time [20]
Soul Pledge [30]
Sword Expert [30]
Unforeseeable [10]
Master of the Sword [30]

Code:

100: +1 Master of the Sword [1], +1 Dance of Moon [1], +1 Crescent Divide [1], +1 Sword Expert [1]
101: +3 Crescent Divide [4]
102: +3 Crescent Divide [7]
103: +3 Crescent Divide [10]
104: +3 Crescent Divide [13]
105: +3 Crescent Divide [16]
106: +3 Crescent Divide [19]
107: +3 Crescent Divide [22]
108: +3 Crescent Divide [25]
109: +3 Crescent Divide [28]
110: +2 Crescent Divide [30], +1 Sword Expert [2]
111: +3 Sword Expert [5]
112: +3 Sword Expert [8]
113: +3 Sword Expert [11]
114: +3 Sword Expert [14]
115: +3 Sword Expert [17]
116: +3 Sword Expert [20]
117: +3 Sword Expert [23]
118: +3 Sword Expert [26]
119: +3 Sword Expert [29]
120: +1 Sword Expert [30], +2 Master of the Sword [3]
121: +3 Master of the Sword [6]
122: +3 Master of the Sword [9]
123: +3 Master of the Sword [12]
124: +3 Master of the Sword [15]
125: +3 Master of the Sword [18]
126: +3 Master of the Sword [21]
127: +3 Master of the Sword [24]
128: +3 Master of the Sword [27]
129: +3 Master of the Sword [30]
130: +3 Solunar Time [3]
131: +3 Solunar Time [6]
132: +3 Solunar Time [9]
133: +3 Solunar Time [12]
134: +3 Solunar Time [15]
135: +3 Solunar Time [18]
136: +2 Solunar Time [20], +1 Soul Pledge [1]
137: +3 Soul Pledge [4]
138: +3 Soul Pledge [7]
139: +3 Soul Pledge [10]
140: +3 Soul Pledge [13]
141: +3 Soul Pledge [16]
142: +3 Soul Pledge [19]
143: +3 Soul Pledge [22]
144: +3 Soul Pledge [25]
145: +3 Soul Pledge [28]
146: +2 Soul Pledge [30], +1 Dance of Moon [2]
147: +3 Dance of Moon [5]
148: +3 Dance of Moon [8]
149: +3 Dance of Moon [11]
150: +3 Dance of Moon [14]
151: +3 Dance of Moon [17]
152: +3 Dance of Moon [20]
153: +3 Dance of Moon [23]
154: +3 Dance of Moon [26]
155: +3 Dance of Moon [29]
156: +1 Dance of Moon [30], +2 Unforeseeable [2]
157: +3 Unforeseeable [5]
158: +3 Unforeseeable [8]
159: +2 Unforeseeable [10], +1 Soul Penetration [1]
160: +3 Soul Penetration [4]
161: +3 Soul Penetration [7]
162: +3 Soul Penetration [10]
163: +3 Soul Penetration [13]
164: +3 Soul Penetration [16]
165: +3 Soul Penetration [19]
166: +3 Soul Penetration [22]
167: +3 Soul Penetration [25]
168: +3 Soul Penetration [28]
169: +2 Soul Penetration [30], +1 Cygnus Knight [1]
170: +3 Cygnus Knight [4]
171: +3 Cygnus Knight [7]
172: +3 Cygnus Knight [10]
173: +3 Cygnus Knight [13]
174: +3 Cygnus Knight [16]
175: +3 Cygnus Knight [19]
176: +3 Cygnus Knight [22]
177: +3 Cygnus Knight [25]
178: +3 Cygnus Knight [28]
179: +2 Cygnus Knight [30], +1 Saved [1]
180: +3 Saved [4]
181: +3 Saved [7]
182: +3 Saved [10]
183: +3 Saved [13]
184: +3 Saved [16]
185: +3 Saved [19]
186: +3 Saved [22]
187: +3 Saved [25]
188: +3 Saved [28]
189: +3 Saved [31]
190: +3 Saved [34]
191: +3 Saved [37]
192: +3 Saved [40]
193: +3 Saved [43]
194: +3 Saved [46]
195: +3 Saved [49]
196: +3 Saved [52]
197: +3 Saved [55]
198: +3 Saved [58]
199: +3 Saved [61]
200: +3 Saved [64]

Primary training skill is Crescent Divide and Solar Pierce. Single Target should be Speeding Sunset until you have a decent level of Solunar Time. Solunar Time requires a decent level to be used, and a moderate amount of awareness to cycle a map.
Sword Expert should provide a higher damage bonus than Master of the Sword, though I believe the difference is very small. Using Solunar Time will improve DPS quite a bit, but if you're not comfortable using it to train, get Soul Pledge first. Unforeseeable can be pushed up before Dance of Moon/Speeding Sunset if you don't ever 1v1, since it will improve your damage in general by a small amount. Soul Penetration would be useless if you never fight anything that needs to be Binded.
tl;dr:

• 1 Crescent Divide/Solar Pierce, 1 Master of the Sword, 1 Dance of Moon/Speeding Sunset, 1 Sword Expert
  
• Max Crescent Divide/Solar Pierce
  
• Max Sword Expert
  
• Max Master of the Sword
  
• Max Solunar Time
  
• Max Soul Pledge
  
• Max Dance of Moon/Speeding Sunset
  
• Max Unforeseeable
  
• Max Soul Penetration
  
• Max Cygnus Knight
  

 Hyper Skills

True Sight - Persist [143]
True Sight - Enhanced [162]
True Sight - Ignore Guard [183]
Divide and Pierce - Reinforce [149]
Divide and Pierce - Boss Killer [168]
Divide and Pierce - Bonus Attack [189]
Speeding Dance - Reinforce [155]
Speeding Dance - Ignore Guard [177]
Speeding Dance - Boss Killer [195]
Soul Forge [150]
Cross the Styx [170]
Glory of Guardians [200]

Speeding Dance Hypers, True Sight - Ignore Guard should be priorities for 1v1 damage. True Sight - Enhanced if there is Physical Resistance. I would recommend Divide and Pierce Bonus Attack instead otherwise.