직무발명보상금의 과세에 관한 개선방안 연구

Abstract

Although income tax was not levied on job development compensation recently, it was taxed as earned income when the job development compensation was received while in office through the revision of the Income Tax Act at the end of 2016. In addition, if it is received after retirement, it should be taxed with other income but not taxed to the limit of 3 million won per year, but the revised tax law in 2018 increased the limit to 5 million won. However, the imposition of income tax on employees’ invention compensation has caused many problems that not only dampen the inventor’s desire to develop technology, but also dampen the activities of the business. Considering this point in this study, the purpose of this research was to urge the government to strengthen international competitiveness by promoting technology business as well as increasing the willingness to develop technology by taxing the employees’ invention compensation as it did in the past. In this study, we sought a desirable and reasonable taxation direction for employees’ invention compensation, and in the medium and long term, we argued for the need to revise the law so that the employees’ invention compensation can be included in taxable. To this end, it is necessary to actively encourage job invention by revising the current tax-free regulation on the amount raised to the limit of 5 million won and admitting the non-taxable tax on the compensation for job invention without limitation. This research was intended to provide a foothold for enhancing the competitiveness of companies through non-taxable compensation for job inventions that have been stagnant. This study is meaningful in looking at the problems of taxation on employees’ invention compensation and proposing the feasibility and necessity of revision of the law to convert taxation into non-taxable. The policy alternative in this study will provide companies, inventors and taxation authorities with the need to revise the law for employees’ invention compensation in the future and will help the relevant departments to develop policy alternatives and use them as basic data in the legislative process.