특허권 등 기술대여에 대한 과세특례제도의 문제점과 개선방안：제약바이오산업 육성 및 지원 관점을 중심으로

This study suggests the improvement of tax system in order to foster and support the bio－pharmaceutical industry. Specifically, we focus on whether the existing tax benefits are designed to properly reflect the fiercely changing international environment and the rapidly changing international environment, especially in the bio－pharmaceutical industry. We find that current tax benefits are provided primarily to the costs incurred in the R&D stage. However, if related revenue generated as a result of R&D is subject to the lower tax rate, this also increases the after－tax profit of R&D activities, which in turn increases the R&D investment return. From this perspective, in many foreign countries, tax incentives are provided through the introduction of the patent box system to profit－generating activities through R&D activities. Notably, there are no particular restrictions on its application, provided that the profit－making activities are proved as the products of R&D activities. Accordingly, this study suggests that the tax exemption for technology transfer presented in Article 12, Paragraph 3 of the Tax Exemption Restriction Act be extended to large corporations. We find that such a policy would create a front－to－back chain effect through organic relations with other industries, which would have a significant positive economic effect. We believe that this improvement in tax support will provide a foundation for domestic bio pharmaceutical firms to gain competitiveness in the international pharmaceutical bio market and revitalize the domestic industry to grow national competitiveness.