SW저작권 가치평가를 위한 평가요소 연구 -권리성 분석을 중심으로-
A Study On Valuation Factors to Value Software Copyright -Focusing on Analysis of Legal Rights-
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초록
SW IP는 SW가 사용, 복제, 배포되는 방식을 통제할 독점적 권리를 부여하고, SW의 경제적 가치를 확립하는 데 도움이 된다. 또한 SW 개발자와 투자자의 입장에서 SW IP의 가치를 정확하게 평가하는 것은 SW 라이선스 또는 판매에 적정 가격을 제시하는 데 도움이 될 뿐만 아니라, 투자, 담보 등에 따른 미래의 상업적실행 가능성에 대한 정보를 제공할 수 있기 때문에 필수적이다. 그러나, 기존의 IP가치평가모형은 주로 특허의 가치평가를 전제로 설계되었다. SW에 있어 특허권과 저작권은 서로 다른 법적 보호범위와 경제적 속성을갖고 있음에도 불구하고, SW IP가치평가에 있어, SW저작권의 특성을 고려한 경우는 찾아보기 어렵다. 이에본 연구는 SW저작권을 대상으로 하는 가치평가모형의 구축을 목표로 한다. 그 첫 단계로서, 저작권 제도 고유의 법경제학적 특성을 분석하였고, IP가치평가의 사업타당성 평가에 있어 가장 중요하게 여겨지는 저작권권리성 평가의 세부요인을 권리범위, 권리안정성, 저작재산권 거래가능성 분야로 나누어 도출하였다.
Abstract
SW IP grants exclusive rights to control how SW is used, copied, and distributed, and helps establish the financial value of SW. In addition, from the perspective of SW developers and investors, accurately assessing the value of SW IP is essential because it not only helps to suggest an appropriate price for SW licensing or sales, but also provides information on future commercial viability based on investment, collateral, etc. However, existing IP valuation models were mainly designed based on the premise of patent valuation. Although patents and copyrights in SW have different legal protection scopes and economic properties, it is difficult to find cases where the characteristics of SW copyrights are considered in SW IP valuation. Therefore, this study aims to build a valuation model targeting SW copyrights. As a first step, It analyzes the unique legal and economic characteristics of the copyright system and suggests detailed factors of the right evaluation by categorizing them into rights scope, rights stability, and copyright transaction availability.
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