대학 연구자 직무발명보상금에 대한 과세제도 개선방안

The purpose of this study is to review the need for favorable discriminatory taxation on the employee invention compensation of university researchers and to suggest improvement measures for university researchers’ employee invention compensation in terms of taxation. As for the research method, the current status of job invention－related compensation is used by the Korean Intellectual Property Office’s investigation report data, and the tax benefits of employee invention compensation and stock options are analyzed using the tax code, and the research results are derived. The results of the study are as follows. Due to the freezing of university tuition, the research environment at universities has deteriorated due to the decrease in education－related investment and laboratory practice costs. A favorable discriminatory taxation is necessary. The income received by faculty members who are not legally related to employment through the Industry－Academic Cooperation Group needs to be classified as other income, or temporary and small job invention compensation needs to be classified as other income. Compensation for employee invention needs to be taxed as earned income during the period of employee invention. The maximum amount of non－taxable income for employee invention compensation must be set at 50% of the total wages (excluding employee invention compensation) for the year immediately preceding receipt of employee invention compensation. However, the maximum amount of non－ taxable income shall be at least 50 million won per year. The tax－free limit of university researcher’s job invention compensation should not be excessively differentiated from the tax－free limit of stock options to strengthen national competitiveness. This study is expected to contribute to revitalizing research by university researchers and promoting basic academic research and research prepared for future industries.