A Study on the Imposition of Sanctions on Illegal Use of Government R&D Expenses

정부연구개발비 유용행위 시 제재부가금에 관한 연구

Abstract

The Government R&D budget for 2019 exceeded 20 trillion won in order to develop future growth market such as basic research investment and creation of growth engine. As such, the importance of R&D investment is increasing, and various schemes for enforcing efficient and transparent business expenses are being expanded. However, research expenses (Charge ratio) such as fraudulent execution of funds are continuously being generated, and a system of imposition of sanctions is being introduced. In this paper, the legal grounds of sanctions, comparative review of laws and regulations between the ministries, and the criteria of imposition (imputation) were analyzed. In addition, since the amendment of the standard for imposing the intergovernmental surcharges, a single standard has been applied, and the transition process of the surcharging system has been reviewed. As a result of the data analysis, it was found that they focused on micro - utility activities and suggested new policy measures corresponding to them. The Korea Academia-Industrial cooperation Society. The Korea Academia-Industrial cooperation Society.

기초연구투자, 성장동력창출 등 미래 성장시장 개척을 위해, 2019년도 정부R&D 예산은 20조원을 돌파하게 되었다. 이처럼 연구개발 투자의 중요성은 높아지고 있으며, 효율적이고 투명한 사업비 집행을 위한 다양한 제도 또한 확대 시행중이다. 그러나 사업비 부정집행 등 연구비 유용행위는 지속적으로 발생되고 있는바, 이에 대해 강력한 제재조치수단인 제재부가금 부과제도가 본격 도입 시행되고 있다. 본 논고에서는 제재부가의 법적근거, 부처 간 법령 비교검토, 부과기준(부과율) 분석을 실시하였으며, 실무 활용에 본 연구의 목적이 있다. 또한 부처 부가금 부과기준의 일원화 개정이후 단일기준을 적용 시행함에 따라, 이에 부가금제도의 변천과정을 고찰하고, 최근 3년간 부과자료를 근거로 구간별 부과현황 등 정밀분석을 실시하였다. 데이터 분석결과 소액 유용행위에 집중 부과되고 있음을 도출하였으며, 이에 상응한 새로운 정책방안을 제시하였다.

Table 1. Ministries (3) Statutory provisions related to sanitary surcharge

Table 2. Comparison of provisions related to ministry sanctions

Table 3. Constitution of Evaluation Team and Conditions for Promotion

Table 4. Survey loading levy by ministry (before reorganization)

Table 5. Improvement of sanitary surcharge levy standards(`16. Unification of the Buddha)

Table 6. Total Status of Imposition of Sanctioning Waste

Table 7. Status of loading of sanitary surcharge

Table 8. Specification of sanitary surcharge (current)

Table 9. Sanctioned loading imposition formula (summary)

Table 10. Suggest criteria for imposing sanitary surcharge (plan)

Table 11. Suggestion of sanitary surcharge compare