• Journal of the Korean Society for Library and Information Science
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• v.34 no.1
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• pp.39-70
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• 2000

The government authorities holds a policy that they should impose a tax on the research funds which are judged to be profits from commercial research service among others provided for academic research and development fields. This study reveals the present condition of the research funds and suggests a counterproposal and legal complement. In concrete terms, the present condition of research funds in universities, the provisions concerned with them, opinions of Korean National Tax Service on the profits from them, problems following the provisions and policies, and the foreign taxation cases upon them are investigated. As a result, the counteract policy that research funds should be laid tax on with caution to clarify the criterion for judging whether a research service is commercial and noncommercial, and to supplement unprepared part of the legal propositions.