기업 R&D 활성화를 위한 정부 재정지원 방안과 법적 근거에 대한 고찰

In the era of R&D of 20 trillion won, the government established the Mid- and Long-term Investment Strategies from a macro perspective that accelerated the response to the fourth industrial revolution and innovation growth, improved the quality of life of the people, and pooled innovative capabilities of science and technology. To create an innovative ecosystem in line with the fourth industrial revolution and establish a foundation to lead the future society, the government needs to diversify its support methods so as to maximize the effect of supporting businesses. However, most of the support in Korea is based on appearances. As a result, the company has limitations such as insufficient performance, hindering market competition, and relying on contributions. In addition, it is necessary to have a form in which re-investments can occur actively or private investment can occur continuously through a virtuous cycle of revenue generated if R&D is successful. To this end, the government needs to look at the establishment of policies to boost corporate R&D, including the expansion of investment in R&D funds by the country as well as the development of new investment models that enable a virtuous cycle, as well as the legal basis for the consequent financial support of R&D. By presenting various ways and their legal ground for corporate R&D government financial support, this study expects the activation of various and efficient corporate R&D support policies of the government to be achieved.