중소기업 재무안정성을 강화하는 산업재산권의 역할에 관한 고찰: 특허권 자본화 사례를 중심으로

There has been number of solutions provided and carried out for deterioration of financial structure and excessiveness of temporary payment, but most of them had to be carried out either as long-term plans rather than the urgent real-life alternative situations or the immediate effects had drawbacks such as limitation to the size and accompanying side effects. On the other hand, patent capitalization utilizing patent that are of industrial property, in the form of investment in kind is the most effective and realistic way to increase the capital or to eliminate the debt ratio by offsetting temporary payments. Patent capitalization business is done by applying and registering a patent that are owned by the firm’s representative whom has contributed in increasing the revenue and and is evaluated by the authorized valuating agency to transfer the patent right to the firm and to take over the new stocks in exchange or offsetting the temporary payments. Since it is done regulating the legal procedures, it is legally safe, and also can be contributed to improve the financial structure, increase in firm’s credit and strengthen the technical availability with the minimum cost. Also, a considerable amount of tax reduction can be expected, which is a remarkable solution in many ways. In fact, many cases of patent capitalization have been proven successful.