일본에서의 직무발명보상금 과세에 관한 논의-학설과 판례를 중심으로-

Abstract

In an era when the economic value of intellectual property rights grows day by day, tax support is essential to establish a reasonable intellectual property rights system. On the other hand, unlike in the past, the government recognizes the importance of tax law and actively discusses the issue of taxation on intellectual property transactions. An example of this is a problem regarding income classification of compensation for employee's invention. In recent years, there have been many arguments in Japan that compensation for employee's invention should be treated as salary income. This is different from the basic stance of the Japanese tax authorities. The reason why this view attracts our attention is that despite many criticisms, Korea's income tax law categorizes compensation for employee's invention as earned income. In other words, I would like to examine specifically the discussion of Japan, which has a system similar to that of korea, in order to examine the theoretical and realistic validity of income categories under the current tax law. In the case of Japan, unlike us, the tax law does not directly specify what type of income the compensation for employee's invention of work is. While emphasizing the need for a logical approach to this point, the legal nature of the compensation for employee's invention is first identified as a prerequisite to determine if the requirements are met from the provisions that define the scope of each income. The Japanese Patent Law has a very similar aspect in terms of the overall system, content and purpose of the korean invention promotion act. There are many cases where similar aspects are shown in the controversial issues, and this has affected compensation under the tax law. Of course, a simple comparison may not be appropriate, as each country may have different countermeasures in light of different circumstances, but it is worth referring to the change in perception of compensation due to changes in the job invention system. Furthermore, in the case of South Korea, Japan's change is of great value at a time when improvement to the current inventorship system is required.