1 |
Dong-Kyu Na, "Suggestions for the Non-Taxation Scheme on the Compensation for Employee Invention of the University", Journal of the Korea Academia-Industrial Cooperation Society, Vol. 14, No. 11, pp. 5594-5600, 2013. DOI: http://dx.doi.org/10.5762/KAIS.2013.14.11.5594
DOI
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2 |
Daejeon High Court Judgement 2014Nu29, 20 November, 2014.
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3 |
National Tax Service, Authoritative Interpretation, Individual Income Tax Division-011, 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, "Conforming whether the Compensation of Employee Invention Paid to Faculty by University-Industry Foundation is a Miscellaneous Income or not", JoSim2012Jeon2623 (Judgement Case), 25 April, 2013.
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Supreme Court Judgement 2014Du15559, 23 April, 2015.
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7 |
Byeung-Woung Lim, Insight Patent Law, Vol. 14, pp. 303-304, Hanbit Intellectual Property Center, 2015.
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Korea Intellectual Property Office, Authoritative Interpretation, Intellectual Property Promotion Division-3013, 23 August, 2013.
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9 |
Tax Tribunal, "Conforming whether the Compensation Paid to Employees by the Employer is a Compensation for Employee Invention on the Income Tax Law or not", JoSim2012Jeon1728 (Judgement Case), 22 June, 2012.
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11 |
Supreme Court Judgement 2014Du15542, 9 April, 2015.
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12 |
Ministry of Strategy and Finance, Authoritative Interpretation, Individual Income Tax Division 46073-181, 30 December, 2002.
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