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http://dx.doi.org/10.5762/KAIS.2013.14.11.5594

Suggestions for the Non-Taxation Scheme on the Compensation for Employee Invention of the University  

Na, Dong-Kyu (College of Law, Graduate School, Hongik University)
Publication Information
Journal of the Korea Academia-Industrial cooperation Society / v.14, no.11, 2013 , pp. 5594-5600 More about this Journal
Abstract
The compensation for employee invention from the university can be taxed or non-taxed depending on the classification of the type of income. The government legislated the Promotion of Industrial Education and Industry-Academic Cooperation Act and the Technology Transfer and Commercialization Promotion Act in order to improve the research productivity of universities and industrial-academic collaboration via transferring the technologies. However, the confusion with taxation on the compensation of employee invention from the university has been incurred due to the difference of legal interpretation between government bureaus. In this research, bureaucratic conflict on the non-taxation scheme is examined in a legal aspect and the effect of non-taxation scheme is also studied in aspect to personal tax exemption. Finally, some suggestions are provided for the purpose of settlement of the non-taxation scheme in order to improve employee invention from the university.
Keywords
Compensation; Employee invention; Income; Tax exemption; University;
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  • Reference
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