This study investigates steady-state heat transfer in a three-layer cylindrical system with angular non-uniformity of the temperature field. For the considered geometry, a mathematical model of heat conduction is formulated in cylindrical coordinates with piecewise constant thermophysical properties and continuity conditions at the interfaces between layers. The direct problem is solved analytically using a Fourier series expansion of the temperature field with respect to the angular coordinate. Based on experimental temperature measurements obtained for various configurations of soil layers, an inverse problem is formulated and solved to reconstruct the thermal conductivities of the individual layers and the heat transfer coefficient at the external boundary. To stabilize the solution, a regularized least-squares approach is employed. The convergence of the recovered parameters with respect to the harmonic number is analyzed, and the averaged reconstructed values are compared with the exact parameters used in the direct problem. The obtained results demonstrate the stability and accuracy of the proposed method, confirming its applicability to the identification of thermophysical parameters in multilayer soil systems based on experimental data.