기술지주회사의 도입과 과세문제

Abstract

Technology Holding Company and Subsidiary Company are allowed in 2007 Revision Law of the Industrial Education Development and Industry-Academic Cooperation Promotion(Industry-Academic Cooperation Law). The incorporation purpose of this companies are to earn higher profits of Industry-Academic Cooperation Foundation, make the best use of the rewards from R&D of University. This Study compared Intellectual Property Holding Company in U.S.A and Technology Holding Company in Industry-Academic Cooperation Law. There is structurally the difference between Technology Holding Company in Korea and Intellectual Property Holding Company in U.S.A. But there is similar to generate tax problems of this companies. The tax problems in Technology Holding Company examine closely relation of Industry-Academic Cooperation Foundation and Technology Holding Company, and Technology Holding Company and Subsidiary Company. Also these problems include the tax problem of individual companies. But tax code in the tax problems of Technology Holding Company provide that Industry-Academic Cooperation Foundation incorporates the Technology Holding Company and Technology Holding Company receives dividend income from the Subsidiary Company. However government introduces politically Technology Holding Company to industrialize the rewards from R&D of University and establish R&D foundation. Therefore there is a need of make up for loop holes in the tax law to revitalize the Technology Holding Company. In particular profit and loss to generate in Intellectual Property transactions when Industry-Academic Cooperation Foundation incorporates Technology Holding Company and Technology Holding Company incorporates Subsidiary Company must be non-recognition treatment. And income of Technology Holding Company that receives dividend income and royalty etc. from the Subsidiary Company needs tax incentive.