공기연장으로 인한 추가간접비 중 본사관리비의 보전에 관한 연구– 미국의 논의 및 우리나라 국가계약에의 적용 가능성을 중심으로 -

If the payment of indirect expenses decreases due to the delay of the performance, the contractor can no longer absorb the home-office overhead with the income of the project during the delay period. Instead, the contractor must cover it with his other income. This leaves the contractor unnecessarily spending an additional amount of money on home-office overhead that is spent on fixed costs during the delay period. In the United States, the government is obliged to compensate contractors for unabsorbed home-office overhead in the event of delay caused by the government. Then, Eichleay formula is used to calculate the amount of home-office overhead cost to be recovered. There is no court judgment on this issue yet in Korea. However, it is likely to meet the actual requirements for price adjustment under Government contract law and contract conditions in Korea. Meanwhile, the legal nature of price adjustment clause due to the extension of period can be understood as either statutory/contractual special provisions for regulating government’s violation of contracts, or provisions that allocates the risk of additional costs that may arise during the extended period. The actual expenses subject to the price adjustment shall be calculated by compiling several indirect facts through direct or analog application of Article 202-2 of the Civil Procedure Act. Eichleay formula could be used as an important indirect fact to determine the approximate amount subject to adjustment.