우리나라의 특허박스제도 도입방안에 관한 연구

The purpose of implementing the patent box system is as follows, even though major countries such as EU member countries have implemented a tax incentive system for R&D and related facility investments: First, promote the use and commercialization of patented technologies by enterprises; second, attract multinational corporations and high-quality human resources; and third, create jobs through innovative growth industries. The main contents of the text are as follows. First, the patent box system is implemented for policy purposes, among other things, to promote the utilization and commercialization of patent technology by enterprises. This is a policy measure to supplement the limitations of the general R&D support tax system. This is because the patent box system focuses on granting tax incentives to sales or transaction profits of products produced based on intellectual property, such as patents, which are the results of research and development. Second, the patent box system is advantageous in securing multinational enterprises and advanced technology and related talent. This is because the patent box system also gives tax incentives to income generated using intellectual property such as patents, which has a stronger inducement effect than the general R&D support tax system in attracting multinational companies and high-quality human resources that already possess or are developing intellectual property. Third, the patent box system can foster innovative industries and innovative enterprises based on intellectual property to promote development into innovative growth countries. In addition, it is implemented for the purpose of policy to create high-quality jobs in the innovative growth industry and related high-quality jobs as it can create high-quality jobs. Therefore, Korea also needs to implement the patent box system by overhauling the R&D-related tax preferential system stipulated in Article 12 of the Special Act. In order to introduce the patent box system in Korea, it is thought that the recommendations of the OECD BEPS project should be considered first of all. However, if legislative supplementary measures such as 'Pre-Agreement System for Cost Sharing' (tentative name) are taken together, it can promote innovative technology development while preventing international tax disputes, and further contribute greatly to Korea's development into an innovative growth-type country leading the era of the fourth industrial revolution.