국제연구개발계약상의 권리의무에 관한 고찰

손경한,박진아 국제거래법학회 2008 國際去來法硏究 Vol.17 No.2

Research and development agreements concern acquisition of know-how, theoretical analysis, studies or experiments relating to products or processes, including experimental production, establishment of necessary facilities, and obtaining of relevant intellectual property rights. In addition to technology license agreements, these days, R&D agreements are frequently employed for international technology cooperation. This is because international R&D agreements are more productive to both parties. It has been proved that R&D arrangement is more beneficial to the party who introduces foreign technology if the party is ready and able to absorb the foreign technology by way of exchange of technical personnel. Especially, R&D arrangement results in much more fruitful accomplishment than typical technology license results, should the technology to be introduced be complicated and therefore require the recipient party on the job training for understanding and digesting the foreign technology. R&D arrangements are also beneficial to the party who transfers the technology because the transferring party can establish long term relationship with the recipient party and can have more opportunities to develop the foreign market. Therefore, the international research and development projects draw attention as a desirable option for international technical co-operation. It is also true for joint R&D agreements. Joint research and developments by two or more entrepreneurs increase productivity and reduce risk, time and costs for developing the intended technology. Traditionally governments have strictly regulated joint R&D activities due to their concern to market dominance by the parties that developed new technology through the joint collaboration. However, recently they recognized that joint R&D activities promote exchange of know-how and technologies to facilitate technical and economical progress. It rationalizes the manufacture and use of products which enhances consumer welfare, and even promotes competitions among entrepreneurs for the entire market. This is the very rationale for formation of the Commission Regulation (EC) No.2659/2000 of 29 November 2000 on the application of Article 81(3) of the Treaty to categories of research and development agreements. Newly industrializing countries such as Korea must consider using the R&D options for technical cooperation with the countries already having high-tech industries. International R&D can bring improvement of the technological level and expansion of foreign markets. This paper examines the right and obligation of the parties to international R&D agreements. Establishment of fair terms and conditions of the R&D agreement is likely to enable the parties to reasonably share the resources as well as the risks for the intended research and development. Setting fair contract terms of the international research and development agreements will foster mutual benefits of the parties and secure close cooperation for the current and future project. It will further prevent possible disputes and lead to amicable solutions thereof between the parties. The R&D agreements, therefore, should allow all the parties to have access to the results of the research and to freely exploit the results of the research. Most R&D agreements provide the parties to obtain intellectual property rights for the results of the research that is decisive for the manufacture or application of the end products. Such intellectual property rights should be shared fairly by the parties. The agreements should also provide that the firms which are commissioned to manufacture be required to fulfill the orders for supplies from all the parties. The R&D agreements should be not only fair but also pro-competitive. The agreements should not require serious anti-competitive practices such as price fixing, limitation of outputs or sales, restrictions of supplies of the products to customers, prohibition of challenging the vali... Research and development agreements concern acquisition of know-how, theoretical analysis, studies or experiments relating to products or processes, including experimental production, establishment of necessary facilities, and obtaining of relevant intellectual property rights. In addition to technology license agreements, these days, R&D agreements are frequently employed for international technology cooperation. This is because international R&D agreements are more productive to both parties. It has been proved that R&D arrangement is more beneficial to the party who introduces foreign technology if the party is ready and able to absorb the foreign technology by way of exchange of technical personnel. Especially, R&D arrangement results in much more fruitful accomplishment than typical technology license results, should the technology to be introduced be complicated and therefore require the recipient party on the job training for understanding and digesting the foreign technology. R&D arrangements are also beneficial to the party who transfers the technology because the transferring party can establish long term relationship with the recipient party and can have more opportunities to develop the foreign market. Therefore, the international research and development projects draw attention as a desirable option for international technical co-operation. It is also true for joint R&D agreements. Joint research and developments by two or more entrepreneurs increase productivity and reduce risk, time and costs for developing the intended technology. Traditionally governments have strictly regulated joint R&D activities due to their concern to market dominance by the parties that developed new technology through the joint collaboration. However, recently they recognized that joint R&D activities promote exchange of know-how and technologies to facilitate technical and economical progress. It rationalizes the manufacture and use of products which enhances consumer welfare, and even promotes competitions among entrepreneurs for the entire market. This is the very rationale for formation of the Commission Regulation (EC) No.2659/2000 of 29 November 2000 on the application of Article 81(3) of the Treaty to categories of research and development agreements. Newly industrializing countries such as Korea must consider using the R&D options for technical cooperation with the countries already having high-tech industries. International R&D can bring improvement of the technological level and expansion of foreign markets. This paper examines the right and obligation of the parties to international R&D agreements. Establishment of fair terms and conditions of the R&D agreement is likely to enable the parties to reasonably share the resources as well as the risks for the intended research and development. Setting fair contract terms of the international research and development agreements will foster mutual benefits of the parties and secure close cooperation for the current and future project. It will further prevent possible disputes and lead to amicable solutions thereof between the parties. The R&D agreements, therefore, should allow all the parties to have access to the results of the research and to freely exploit the results of the research. Most R&D agreements provide the parties to obtain intellectual property rights for the results of the research that is decisive for the manufacture or application of the end products. Such intellectual property rights should be shared fairly by the parties. The agreements should also provide that the firms which are commissioned to manufacture be required to fulfill the orders for supplies from all the parties. The R&D agreements should be not only fair but also pro-competitive. The agreements should not require serious anti-competitive practices such as price fixing, limitation of outputs or sales, restrictions of supplies of the products to customers, prohibition of challenging the validity...

창업보육센터 성과에 영향을 미치는 창업보육매니저의 특성 연구

정해주 한국인적자원관리학회 2005 인적자원관리연구 Vol.12 No.4

The Research and Development Strategy from the Case of Producer-type Development System Seo, Joung-Hae To practice the innovation from research and development(R&D) and to obtain the competitive advantage from the innovation are the most important activities for high-technology companies in the knowledge based economy. From this perspective, not only researchers but also practitioners recently have taken a great interest in linking the research and development(R&D) to market(business), ie the concept of the research and business development(R&BD). This study based on the case analysis of ‘K’ company examined the strategy of R&BD and suggested some arguments about that point. ‘K’ company introduced the ‘producer-type development system’ in her magnetron business to practice the R&BD strategy. She also operated the process oriented organization and the new supply chain focused on value engineering. The PD(development producer) who is responsible for all the process from the development of products to marketing plays the key role in the R&BD system. ‘K’ company have achieved the good managerial result as well as satisfactory performance in product evelopment in the magnetron business through the ‘producer-type development system.’ The ‘producer-type development system’ would be not only an effective method for the development of new product and commercialization of new technology but also an useful strategy for the success of R&BD. Furthermore, the ‘producer-type development system’ could function the internal venture incubation institution which brings up the internal entrepreneur in the large incumbent company. 기업경영에서 R&D활동으로부터 이노베이션을 일으키고 그로부터 수익성과 경쟁력을 확보하는 것은 무엇보다 중요하다. 이러한 관점에서 R&D와 시장(Business)을 연계하는 R&BD(Research and Business Development)의 개념이 최근 크게 주목을 받아왔다. 본 연구에서는 K사의 사례에 기초하여 이러한 R&BD 전략과 그에 대한 논점을 제시했다. K사는 위기에 처한 마그네트론 사업에서 R&BD의 관점에서 PD형 개발시스템을 도입하였다. 아울러 조직도 과정 중심(process oriented)으로 운영하였으며, 공급사슬도 가치공학에 바탕을 두고 새롭게 구축해갔다. 이러한 일련의 과정에서 그 핵심은 개발 PD를 중심으로 한 팀이 제품개발에서 제품판매까지 전체 과정을 책임지고, 경영 성과에 기여하는 시스템의 구축에 있었다. K사는 이러한 PD형 개발시스템의 도입으로 제품개발과 경영성과를 높이고 마크네트론 사업에서 독자적인 경영체제구축과 경쟁력을 확보했다. 이러한 K사의 PD형 개발시스템은 신제품의 개발이나 신기술의 사업화, 또는 기업의 사업부 내부에서 제기되는 핵심과제의 문제해결에 가장 접합한 방식이며, R&BD의 성공을 위한 유효한 전략이라고 할 수 있다. 아울러 이러한 PD형 개발시스템은 지식기반 사회에서 기업 내 기업가를 양성하는 사내벤처의 보육제도로서 그 의미가 크다고 할 수 있다.

건설분야 R&D 활성화 전략 수립을 위한 기초연구

김균태 한국건축시공학회 2008 한국건축시공학회지 Vol.8 No.4

The final objective of this study is to establish the research and development (R&D) encouragement strategy in construction area. For this, this study deals with the survey of current status of Korean construction industry. The result of this study is as follow; First, it is necessary for strengthen the R&D infrastructure to establish R&D cooperation system between industry, university, government and public institute. Second, private sector's should do its role as one of the four performing sectors in R&D network, not just assisting role. We will apply the result for establshing the national strategy as basic data. The final objective of this study is to establish the research and development (R&D) encouragement strategy in construction area. For this, this study deals with the survey of current status of Korean construction industry. The result of this study is as follow; First, it is necessary for strengthen the R&D infrastructure to establish R&D cooperation system between industry, university, government and public institute. Second, private sector's should do its role as one of the four performing sectors in R&D network, not just assisting role. We will apply the result for establshing the national strategy as basic data.

R&D 집중도, 광고 집중도, 기업성과의 관계

선종학(Jonghak Sun) 한국산업경제학회 2018 산업경제연구 Vol.31 No.2

R&D(Research & Development) 및 광고에 대한 투자가 기업의 경쟁력 확보에 결정적 역할을 할 것이라는 주장은 선행연구에서 다뤄져 왔다. 그러나 매출대비 R&D 투자비의 비율로 측정되는 R&D 집중도 및 광고 집중도가 기업성과에 실제로 기여하고, 그 영향력이 모든 산업, 모든 시기에 지속적으로 유지되는가의 질문에 대해서는 아직 많은 의문이 남아있다. 따라서 본 연구에서는 기업의 R&D 투자 및 광고 투자에 따라 기업이 가시적 성과를 올릴 수 있는 시간적 격차를 고려하면서, 산업유형에 따라 그 영향력에 차이가 있는지를 연구하였다. 따라서 2013년부터 2016년까지 한국 주식시장(KOSPI, KOSAQ)에 등록된 기업의 재무자료를 다중회귀분석과 Hayes의 Process Macro for SPSSS 기법으로 분석하였다. 본 연구의 실증분석 결과, R&D 집중도는 2014년-2015년의 시기를 제외하고는 다른 두 시기 2013년-2014년과 2015-2016년 시기에는 기업성과 (Tobin q)에 유의적인 영향을 미치는 것으로 나타났다. 반면에 광고 집중도는 기업성과에 2013년-2016년까지 지속적으로 유의적 효과가 있는 것으로 분석되었다. 또한 R&D 집중도 및 광고 집중도가 기업성과에 미치는 영향력은 산업유형(제조, 서비스, 금융, IT)에 의해서 조절된다는 실증결과를 제시하였다. 이와 같은 실증결과를 바탕으로 본 연구가 제시하는 시사점과 한계 및 향후 연구방향을 논의하였다. Extant prior literature has discussed the critical roles played by R&D(Research & Development) and Advertising investment in accomplishing competitive advantages for firms. However, it has been still questionable whether R&D intensity, measured as a ratio of R&D expenditure to revenue, and Advertising intensity really contribute to improving firm performance. Furthermore, relatively little is known for the inquiry, if the effect of R&D/Advertising intensity on firm performance is significantly positive, regardless of the types of industry and the time periods. Considering the time lagged effect that it takes a certain amount of time for firms to make visible profits through R&D/Advertising investment, this research seeks to examine the differences the impact of R&D/Advertising intensity on firm performance, measured as Tobin q, depending on different types of industry. In order to accomplish the research objectives, the financial data of firms listed on the stock market in Korea (Korea Exchange), in the period from 2013 to 2016 were collected and analyzed via the method of multiple regression and Hayes" Process Macro for SPSS. As a result of the statistical analyses, R&D intensity was found to be positively significantly related to firm performance (Tobin q), in the period of 2013-2014 and 2015-2016, except for the period of 2014-2015. In addition, the empirical results reported that advertising intensity has a positive significant effect on firm performance, in the period of 2013-2014, 2014-2015, as well as 2015-2016. Further, the research results also showed that the effect of each intensity on firm performance depends on the types of industry (manufacturing, service, finance, and IT). The implications of these findings were discussed, and suggestions for future research to overcome limitations in this study were presented.

국가보건의료 R&D 정책 방향에 따른 간호서비스 R&D 전략 연구

이선희(Lee, Seonheui),배병준(Bae, Byoungjun) 한국간호행정학회 2016 간호행정학회지 Vol.22 No.1

Purpose: To develop strategies for research and development (R&D) in nursing service based on the policy direction of government supported R&D in Korea. Methods: This was a descriptive study to develop strategies for promoting R&D in nursing by analyzing investment trends and status quo, policy directions, and implementation of the details of government supported R&D through government reports, websites of relevant agencies and literature reviews. Results: Few nursing experts participated in clinical research on overcoming major diseases and in R&D for well-being and care. Development of nursing topics that meet the direction of government supported R&D were lacking. Insufficient implementation of nursing service R&D in a timely manner equipped with a performance-based system. Few research studies in R&D projects that included research using big data or contributing to developing medical instruments. Finally, an insufficient number of nursing specialists participated on government R&D advisory committees. Conclusion: For nursing service R&D development efforts should be toward quantitative expansion and qualitative improvements by sensitively recognizing policy direction of government supported R&D. The promotional capacity of nursing service R&D must be reinforced through a multidisciplinary approach and collaborative association with other professionals and the inclusion of nurse specialists on government R&D advisory committees.

연구개발 활동의 혁신 효율성 비교 : 과학기술 분야 정부출연연구기관을 대상으로

김현정 ( Hyun-jung Kim ) 사회혁신기업연구원 2021 혁신기업연구 Vol.6 No.3

본 연구의 목적은 정부의 R&D 예산의 절반을 사용하고 있는 과학기술 분야 정부출연연구기관들을 대상으로 R&D 활동의 혁신 효율성을 비교 분석함으로써, 국가 과학기술의 혁신 성과를 향상시키는 방안을 모색하는 것이다. 총 21개의 과학기술 분야 정부출연연구기관들을 대상으로 공공기관 경영정보 공개시스템인 알리오(ALIO: All Public Information In-One)에서 데이터를 수집하였다. R&D 효율성의 투입변수들로는 연구인력과 연구사업비용, 산출변수들로는 지식재산권과 연구사업수익을 선정하였고, 자료포락분석(DEA: Data Envelopment Analysis)을 이용하여 분석하였다. 분석 결과는 다음과 같다. 첫째, 17개 과학기술 분야 정부출연연구기관들의 혁신 효율성의 평균값은 CCR 모형에서 0.886, BCC 모형에서 0.926이었으므로, 비효율성은 각각 11.4%와 7.4%로 나타났다. 둘째, 비효율적인 정부출연연구기관들의 경우에 DEA 결과로 도출된 준거집단과 가중치를 적용하여 비효율성 개선 방안을 제시하였다. 이를 통해 이 연구는 R&D 활동의 투입물이나 산출물에만 초점을 맞춘 선행연구들과 다르게 R&D 활동의 투입물 대비 산출물인 혁신 효율성을 살펴봤다는 점에서 학술적 시사점을 지닌다. 또한 정부의 R&D 예산이 얼마나 효율적으로 사용되는지를 실증적으로 분석했고 이러한 R&D 효율성의 제고 방안을 살펴봄으로써 국가 과학기술의 혁신 성과의 향상에 기여했다는 점에서 실무적 시사점을 지닌다. The purpose of this study is to find ways to improve the innovation performance of national science and technology by comparatively analyzing the innovation efficiency of R&D activities targeting government-funded research institutes in the field of science and technology which are using half of the government's R&D budget. Data were collected from ALIO (All Public Information In-One), the management information disclosure system for public institutions, targeting a total of 21 government-funded research institutes in the field of science and technology. Research manpower and research project cost were selected as input variables for R&D efficiency, and intellectual property rights and research project revenue were selected as output variables. Data envelopment analysis (DEA) was used as the analysis method. The analysis results are as follows. First, the average value of innovation efficiency of 17 government-funded research institutes in science and technology fields was 0.886 in the CCR model and 0.926 in the BCC model, so the inefficiency was 11.4% and 7.4%, respectively. Second, in the case of inefficient government-funded research institutes, a method for improving inefficiency was suggested by applying the reference group and weight derived from the DEA results. Through this, this study has the theoretical implication in that it investigated innovation efficiency, which is the output versus the input of R&D activity, unlike previous studies that focused only on the input or output of R&D activity. In addition, it has practical implications in that it has contributed to the improvement of national science and technology innovation performance by empirically analyzing how the government's R&D budget is efficiently used and examining ways to improve R&D efficiency.

국가연구개발 분야 청렴 인식도 측정에 관한 연구 : 한국연구재단 국가연구개발사업을 중심으로

이선중(Lee, Sun Joong),권우덕(Kwon, Woo Duck),김현성(Kim, Hyun Sung) 한국부패학회 2021 한국부패학회보 Vol.26 No.4

지속적인 연구개발투자에 따라 국가연구개발사업 생산성 강화와 국가연구개발 분야의 청렴수준 제고에 대한 요구가 높아지고 있지만 부정사례가 빈번히 발생하여 이에 대한 시스템적 관리가 요구된다. 본 연구는 국가연구개발 분야 청렴 인식도를 측정할 수 있는 측정지표를 개발하는 것을 목적으로 하였다. 국가연구개발 분야 청렴 인식도 측정지표를 개발하기 위해서 청렴도 측정사례 및 연구윤리 측정사례를 검토하였다. 이를 바탕으로 국가연구개발 분야 청렴 인식도 측정요인을 국가연구개발사업 절차에 따라 사업 이해관계자간 관계에서의 청렴위협요인을 도출하고 이에 따라 국가연구개발 분야 청렴 인식도를 측정할 수 있는 38개 측정항목을 도출하였다. 국가연구개발 분야에 대한 전반적인 청렴수준은 7.89점(10점 만점)으로 평가되었다. 국가연구개발사업 과정별 청렴 인식도는 사업기획 6.52점, 사업공고 및 신청 7.19점, 과제평가 및 선정 8.13점, 연구수행 8.88점, 연구비지급/사용/정산 7.62점, 결과보고 및 최종평가 8.23점으로 측정되었다. 본 연구의 측정결과를 고려하여 국가연구개발 분야 청렴 수준 제고를 위해 첫째, 국가연구개발 분야 청렴수준에 대한 정기적인 조사와 결과공표가 필요하다. 둘째, 국가연구개발분야 공정성 강화를 위한 평가위원 Pool 확대, 평가위원의 평가 관련 청렴 기준 재정비 등의 정책대안을 제시하였다. The government is continuously expanding investment in national R&D projects with the aim of strengthening national competitiveness, developing the national economy, and improving the quality of life of the people. However, in the field of national R&D, cases such as fraudulent execution of research funds, plagiarism of thesis, and illegal use of patented technologies can lead to problems that do not effectively achieve the goals of national R&D projects. This study developed a measure of integrity awareness in the national R&D field and measured integrity awareness. Based on the results, a policy proposal to improve the level of transparency in the national R&D field was presented. In this study, the transparency perception level in the national R&D was defined as “the degree to which stakeholders of the national R&D project voluntarily comply with the internal ethical norms and strive to enhance social values and accountability required in the process of national R&D projects”. Based on this concept definition, the integrity threat factors among stakeholders in the national R&D field were derived, and these factors were configured as measurement items. Transparency perception level in the national R&D consists of a total of 38 measurement items. The level of transparency in the national R&D field was evaluated as 7.89 out of 10. The ‘Conducting Research’process and ‘Final Evaluation’ process received the most positive evaluation. The ‘Conducting Research’process received the highest evaluation at 8.88. Looking at the level of integrity for the national R&D project procedure, ‘Reporting of the Result and Final Evaluation’ were 8.23, ‘Project Evaluation and Selection’ 8.13, ‘Research fund payment/use/settlement’ 7.62, ‘Project Announcement and Application’ 7.19, and ‘Research Planning’ 6.52. The perception of the level of transparency in the ‘Research Planning’ process, ‘Project Announcement and Application’ process was relatively negative. The ‘Conducting Research’and ‘Reporting of the Result and Final Evaluation’ process were positively recognized. Therefore, efforts are required to improve the transparency of the ‘Research Planning’, ‘Project Announcement and Application’ process. It is necessary to establish a stable implementation system in order to ensure the sustainability of measuring the level of transparency perception in the national R&D field. In the long term, there is a need to index the indicators for measuring transparency perception in the national R&D field and develop policies to improve the level of integrity.

국내 산업의 연구개발 활동 및 성과의 변화 (1990~2015)

고해리(Ha-ree Ko),이지은(Ji-eun Lee),김상균(Sang-kyun Kim) 韓國經營史學會 2017 經營史學 Vol.82 No.-

본 연구는 1990년부터 2015년까지 국내 산업의 연구개발 활동 및 성과의 변화 흐름을 논의한다. 급변하는 경영환경에 대응하고 지속적인 가치창출을 위한 연구개발 활동의 중요성이 점차 증가하고 있는 오늘날의 상황에서, 지난 26년간 주요 산업의 연구개발 활동과 성과의 관계를 상장기업 중심으로 살펴보았다. 연구대상은 한국산업분류(KSIC)를 구성하고 있는 17개 산업 중 포함된 기업 수가 50개 이상인 6개 산업(건설업, 금융 및 보험업, 도매 및 소매업, 전문·과학 및 기술 서비스업, 제조업, 출판·영상·방송통신 및 정보서비스업)이며, 한국신용평가정보의 KIS-VALUE 재무데이터(1990-2015)를 이용하여 분석한 결과 연구대상 산업 모두 공통적으로 연구개발 투자금액을 지속적으로 증가시키고 있었으며 특히 연구개발 활동이 생존에 필수적인 요소로 작용하는 전문, 과학 및 기술서비스업에서는 매출액의 증감과 관계없이 연구개발 투자액을 꾸준히 늘리고 있는 것으로 나타났다. 25년 패널데이터를 이용한 회귀분석 결과 연구개발 집중도와 총자산이익률(ROA)에 유의한 정(+)의 관계가 있음을 확인할 수 있었다. 이러한 결과를 바탕으로 본 연구는 우리나라 산업의 지속성장을 위한 연구개발 활동의 방향을 제시한다. 기업의 연구개발 활동은 재무적 성과에 긍정적인 영향을 미치지만, 장기적 측면에서의 이익 창출과 혁신은 단순 R&D투자금액의 증가만으로는 성취하기가 어렵기에 전략적인 접근이 필수적이다. 구체적으로 시장중심적 R&D와 Open&Global R&D의 긍정적 영향력을 제시하여 우리나라 기업들의 전략적 연구개발 활동의 활성화와 발전에 기여할 것으로 기대한다. This paper investigates the changes in the research and development(R&D) activities and performance of the major industries in South Korea during the period of 1990-2015. The business environment has rapidly changed and, among many functional areas, R&D activities have been substantially emphasized for the adaptation to environment changes and the creation of sustainable value through innovation. Using the financial information of public companies in the six major industries (construction industry, banking and insurance industry, retail and wholesale industry, professional, science, and technology service industry, manufacturing industry, and multimedia and information service industry), we find that most industries have increased their R&D investment, especially in the technology service industry where R&D is essential to survive. This industry has continuously increased R&D investments over time, regardless of changes in market size. Further, the results of an industry-level panel regression analysis using 25-years data indicate that there exists a positive relationship between R&D intensity and performance. Based on these findings, we propose a direction for R&D activities in these major industries in South Korea. Specifically, it is important to formulate and implement an appropriate R&D strategy in that the increased R&D investment does not simply improve profitability of an industry, and even of each firm. Thus, we suggest that firms need pay attention to the market-oriented, open, and global approach in R&D activities. Overall, this paper contributes to literature regarding industry evolution and R&D.

재량적 연구개발비와 조세회피 - 연구개발비 세제 혜택을 중심으로 -

김성태,박성욱,신동미 한국조세연구포럼 2019 조세연구 Vol.19 No.4

Government has implemented R&D expenditure tax benefit system to encourage R&D activity to domestic firm and attract investment from multinational companies in Tax Reduction and Exemption Control Act. The firm, however, may have an opportunistic behavior in which they spend R&D expenditure discretionarily in excess of appropriate levels in order to get tax benefits. In addition, considering the limit of tax benefit related to R&D expenditure, the relation between the discretionary R&D expenditure and tax avoidance of the firms can be diminished at the certain level. we employ an empirical research to examine the relation between discretionary R&D expenditure and tax avoidance for 8,786 non-financial companies listed in KOSPI and KOSDAQ from 2006 to 2017. To examine, we estimate discretionary R&D expenditure of firms by using estimate appropriate R&D expenditure model presented by Qian et al.(2012) The followings are emprical results. First, we obtain positive relationship between discretionary R&D expenditure and tax avoidance. It suggests that the firms spend excessive R&D cost to get tax benefit from R&D expenditure. Second, the square term of discretionary R&D expenditure in OLS model has significant negative sign to the proxies of tax avoidance, which means the relationship between discretionary R&D expenditure and tax avoidance is inverted U shape, diminishing at some level. This is empirical evidence that the firm intend to avoid tax using discretionary R&D expenditure within the limit of tax benefits. By examining firm's R&D expenditure and tax avoidance, this study suggests that the R&D tax benefit system established by the government to encourage R&D cause inefficient R&D expenditures unlike policy purposes, 정부는 기업의 R&D활동을 장려하고 다국적 기업의 투자를 유치하기 위하여, 조세특례제한법 등을 통해 연구개발비에 대한 조세혜택을 부여하여 법인세를 감면하는 정책을 시행하고 있다. 이러한 정책적 목적과 달리 기업은 조세혜택을 기회주의적으로 활용하여 적정 수준을 초과하여 연구개발비를 초과 지출함으로써 비효율적인 연구개발비를 통해 조세를 회피할 것이며, 또한 연구개발비 관련 조세혜택에는 한도가 있음을 고려했을 때, 과도하게 지출한 연구개발비와 조세회피와의 관련성은 일정 수준을 기점으로 체감할 가능성이 있다. 이에 본 연구는 2006년부터 2017년까지 KOSPI, KOSDAQ에 상장 비금융기업 8,786개를 대상으로 기업의 재량적 연구개발비와 조세회피간의 관계를 검증하였다. 분석을 위해 Qian et al (2012)에서 제시한 모형을 통해 기업별 적정 연구개발비 수준을 추정하였고 실제 지출된 연구개발비에서 추정된 적정 연구개발비를 차감하여 재량적 연구개발비를 도출하였다. 분석 결과, 첫째로 재량적 연구개발비는 조세회피 성향과 양(+)의 관계가 나타났다. 이는 기업들이 조세 혜택을 받기 위해 적정 수준 이상의 연구개발비를 지출하고 있음을 의미한다. 둘째, 재량적 연구개발비의 제곱항은 조세회피 성향과 음(-)의 관계가 나타났다. 즉, 기업의 과도한 연구개발비와 조세회피 성향과의 관련성은 일정 수준을 기점으로 체감하는 관계(Inverted-U-shape)가 존재함을 의미한다. 이는 기업이 연구개발비를 지속적으로 투자를 하기 보다 조세혜택의 한도 내에서 재량적 연구개발비를 이용하여 조세회피를 하고 있음을 나타내는 실증적인 증거이다. 본 연구는 기업의 연구개발비 지출 행태와 조세회피 성향을 검증함으로써, 정부가 R&D를 장려하기 위해 설립한 조세지원 제도가 정책적 목적과 달리 기업의 비효율적인 연구개발비 지출을 유도하고 있음을 시사한다.

정부의 R&D 투자가 혁신성과와 재정성과에 미치는 영향분석 : 연구개발 단계를 중심으로

황유나,이승환,최광남 한국기술혁신학회 2019 기술혁신학회지 Vol.22 No.4

본 연구는 정부의 R&D 지원정책이 수혜기관의 혁신 및 재정성과에 미치는 영향을 실증적으로 규명 하고자 하였다. 이를 위해 2014년 국가R&D 과제에 참여한 기관들의 데이터와 2017년까지 발생된 연 구성과 데이터를 음이항회귀모형(negative binomial regression model)을 활용하여 분석하였다. 분석 결과 국가R&D 투자는 혁신성과에 양의 영향을 미치며, 투자가 많아질수록 혁신성과를 촉발시킨다는 것을 알 수 있었다. 기술사업화와 기술거래에 미치는 정부・기업의 투자는 연구단계와 조직의 성격에 따라 다르게 나타났으며, 주로 개발단계에서 정부 투자가 기술거래 성과로 이어지는 것으로 나타났다. 본 연구를 통해 연구개발 단계, 지원목적, 수혜 조직의 종류에 따라 정부와 기업의 투자 방식이 다르게 진행 되어야 투자의 효과가 증가함을 알 수 있었다. The purpose of this study is to empirically examine the effects of public R & D investments on innovation and financial activities of recipient organizations. We apply negative binomial regression using data of organizations participating in the 2014 National R & D Research Pro ject and the research related performance results induced until 2018. The results show that public R & D affects the innovation performance positively. With more investments, greater innovation performance is exhibited. The impact of government and firm investments in technology commercialization and technology trading differ across R&D phases and the nature of the organizations. The findings from this study show that the public R&D can be effective when the investment considers factors including recipient organization, R&D phase, support purpose etc.