IP금융을 위한 로열티공제 수정모형기반 IP가치평가모형에 관한 연구

With the advent of IP innovation in the 4th Industrial Revolution, IP financing is being introduced in the nation’s corporate finance, so a valuation is needed for IP collateral. To recognize IP as an independent collateral in IP financing, a valuation model for determining IP collateral value as an independent property right that is distinct from the value of the entity should be developed. This study aims to develop a newly revised valuation model by introducing the validity and transaction activity factors of IP rights to determine the value of IP as collateral for IP for IP collateral loans, as opposed to the existing technology valuation method. In addition, the bargaining power index was reflected as an evaluation factor so that IP transactions could be smoothly carried out in accordance with market free economic principles. The modified model developed in this study was evaluated against the conventional model through a case, and as a result, the value of IP as an IP collateral could be reasonably predicted, and the valuation method or procedure was simplified to demonstrate superior characteristics in terms of cost-saving or time-saving aspects, which could also be found to be easier to use in the financial.