특허박스의 적용에 관한 실무적 고찰

Abstract

The Patent Box is a tax reduction system that proportionally reduces corporate income tax(CIT) from corporate sales or profit based on several kinds of intellectual properties. Through the reduction of CIT, the goal of the Patent Box is to enhance the company’s R&D activity and to allow the use of its intellectual property for private business use, along with enhancing tech-commercialization through tech-transfer. Today, several countries in Europe choose to use the Patent Box for a variety of intellectual properties that they define eligible. Though some oppose the implementation of the Patent Box, the vast majority of organizations and research papers are in favor of the introduction of the Patent box. Those in support claim that the patent box can achieve technological innovation through the company's R&D and encourage the corporate’s innovative activities. It is argued that the Patent box can increase our country’s significantly low intellectual property commercialization ratio and ultimately strengthen enterprises’ competitiveness. Moreover, people claim the importance of tax reduction through the introduction of the Patent Box, in order to compete and attract global and domestic companies of China. However, there will be occurred considerable numbers of problems while the Patent Box to which a variety of intellectual properties are implemented are adopted to our country's tax system. It is because most kinds of intellectual properties are practically difficult to be judged whether eligible technology to the Patent Box are truly originated from them.