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Min-Sun Noh, "Research of Reform on the Tax Supporting Policy for the Intellectual Property", The Journal of Intellectual Property, Vol.7, No.4, p. 126, 2012.
DOI
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2 |
Eun-Nam Kwun, "Employee-Invention Compensation Tax Bomb", Joongdo Iibo, 23 March, 2012.
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3 |
National Tax Service, Authoritative Interpretation, Individual Income Tax Division-11, 5 January, 2012.
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4 |
National Tax Service, Authoritative Interpretation, Individual Income Tax Division-62, 19 January, 2012.
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5 |
Tax Tribunal, "Confirming whether the compensation of employee invention paid to faculty by University-Industry Foundation is one of the other incomes or not", JoSim2012Jun2623(Judgement Case), 25 April, 2013.
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6 |
Ministry of Strategy and Finance, Authoritative Interpretation, Individual Income Tax Division 46073-181, 30 December, 2002.
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7 |
Seung-Jong Lee, 2010 White Paper of University Industry-Academic Cooperation, page 156, National Research Foundation of Korea, 2012.
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8 |
Ministry of Education Science and Technology(MEST), and National Research Foundation of Korea(NRF), 2011 Research Report on the Activities of University Industry-Academic Cooperation, pages 68, 72, Industry University Collaboration Division (MEST) and University-Industry Cooperation Promotion Team (NRF), 2013.
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