판례분석을 통한 연구․인력개발비 세액공제 대상 인건비에 관한 연구

[Purpose]This study analyzed precedents and tribunal precedents related to the tax credit of R&D expenses. Then, among those, the study sought to derive implications by analyzing cases associated with the labor cost that was judged as bearing significant uncertainty from the standpoint of the taxpayer. [Methodology]In this regard, analysis was centered on what the labor costs judged arbitrarily from the perspective of the taxpayer were and what the labor costs judged arbitrarily from the perspective of the taxpayer were. To perform analysis, the study used the National Tax Law Information System (taxinfo.nts.go.kr) of National Tax Service to insert the keyword of R&D expenses from 2000 to 2020 and collect related precedents. [Findings]As a result of the study, clear guidelines by ordinance are needed, along with a preliminary screening system, to resolve the taxpayer’s prediction uncertainties toward R&D expenses. The present time requires an inspection of regulations that may cause confusion for the taxpayer. [Implications]The examination of precedents involving the labor cost subjected to R&D expenses will bridge the different views between the taxation authorities and firms.