국방분야 지식재산 기반 연구개발성과 확산을 위한 기술 가치평가 모델 개선 방안 연구: 로열티공제법 II를 중심으로

Intellectual property (IP) finance, which allows funds to be loaned through guarantees, mortgage loans, and investments based on IP, is expanding rapidly because of the government's policy to revitalize IP finance. For IP finance, a valuation of the IP in question must be made, but it is difficult to find a case of technology valuation for IP finance in the defense sector. Among the major technology valuation models, this paper compared the existing Royalty method I and II models, identified the advantages and disadvantages of the Royalty method II model, and studied improvement measures that can be applied to the defense sector. When the evaluation factor was applied to the Royalty method II model based on applying the Royalty method I model presented in the technical value evaluation practice guide prepared by the Ministry of Trade, Industry, and Energy, the change in technology value was confirmed. As an improvement plan, the 25% royalty rule first used by Goldscheider in the United States, where IP finance is relatively active, was considered, and the valuation model evaluation was proposed by examining how each evaluation factor is reflected in the valuation results.