earticle

영어

This study reviews the system of employees' inventions by university professors focusing an the boundary of employees' inventions, the reversion of the rights, the financial incentives and so an. The results are as follows: First, traditionally, university professors' inventions has been considered as free inventions, while this study suggests that university professors' research results should be taken as employees' inventions. Second, the industry-university cooperation foundation should have the intellectual property rights of the inventions since university professors' inventions fall under the employees' inventions when the funding of their research comes from the government or enterpcises individually ar cooperatively. Third, the comparisons show that professors, civil servants and researchers at research institutes are ranked in order of the amount of incentive paid to them and that the ratio of the incentive paid to professors is almost up to double than that of advanced countries. It suggests that the ratio should be readjusted to the level of those other countries. Finally, since the employees' inventions applied for patents at present are considered remarkable, the incentive income should be regarded non- taxable income and legal and systematic complementary measures are required in order far a temporal tax credit applied to the incentive income to be a regular tax credit article.