• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.7 no.12
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• pp.101-110
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• 2017

According to the Statistics Korea in 2016, 56.9% of companies do not fairly pay compensation for employee invention, despite the increasing proportion of the inventions in corporations. One reason is that the objective calculation method for employee and patent's contribution and the clear standard of fair compensation have not been established. Therefore, this study proposes a new calculation method using DCF (Discounted cash flow) and AHP (Analytical hiearchy process) methodology to calculate the fair amount of employee invention compensation, and verified it through real case examples. As a result, 2.3 times higher amount of compensation was calculated than the previous approach. This study is meaningful that it provided objective compensation criteria that could more protect the inventor in the situation which the clear criteria for the calculation of fair compensation are not established. This methodology is expected to be applicable for SMEs as employee invention compensation.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.11
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• pp.5594-5600
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• 2013

The compensation for employee invention from the university can be taxed or non-taxed depending on the classification of the type of income. The government legislated the Promotion of Industrial Education and Industry-Academic Cooperation Act and the Technology Transfer and Commercialization Promotion Act in order to improve the research productivity of universities and industrial-academic collaboration via transferring the technologies. However, the confusion with taxation on the compensation of employee invention from the university has been incurred due to the difference of legal interpretation between government bureaus. In this research, bureaucratic conflict on the non-taxation scheme is examined in a legal aspect and the effect of non-taxation scheme is also studied in aspect to personal tax exemption. Finally, some suggestions are provided for the purpose of settlement of the non-taxation scheme in order to improve employee invention from the university.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.11
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• pp.6669-6675
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• 2014

An invention produced through research by a professor at a university is an employee invention, and the industrial academy cooperation foundation of the university has the right to obtain a patent. The professor, in return, obtains the right to receive reasonable compensation for that invention. Research was carried out mostly by the cooperation and participation of students rather than the solitary performance of the professor. The contributory portion of the student to an invention can be treated as an employee invention, but occasionally it is considered a free invention. Therefore, the unilateral succession to the right to obtain a patent to the industrial academy cooperation foundation highlights the potential disputes between the university and students in the future. Therefore, in this study, the intellectual properties management codes of 80 universities were reviewed and analyzed for any possible problems and the appropriate directions to the codes' amendments are suggested.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.12
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• pp.752-758
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• 2020

A professor is an employed as a member of a college, and his invention is transferred to the Industry-Academic Cooperation Foundation (IACF). A professor often reveals his inventions in a thesis or at a symposium before the IACF applies for a patent. Such self-disclosure could be in violation of the confidential responsibility. This study analyzes the number of patent invalidation trials as well as self-revealed patent applications raised in connection with the confidential responsibility. This study also scrutinizes cases to figure out whether the confidential responsibility was breached depending on the time of the self-disclosure both before and after the succession of an invention. In addition, side effects that could accompany self-disclosure are investigated. In the case of the self-disclosure by the professor, an invention to which the college belongs fails to secure patent right or it is hard to obtain comprehensive right. Even if rights were secured, it could be invalidated. Furthermore, they could infringe the confidential responsibility of employees under the Invention Promotion Act, and also could contravene the confidential responsibility specified by the Enforcement Decree of the unfair Competition Prevention if the succession of the invention is confirmed. Therefore, colleges should manage self-disclosure of employee invention and take appropriate action.

• Journal of Information Management
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• v.38 no.4
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• pp.166-180
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• 2007

The impact of technical innovation upon technical development and production stage in small and medium industry was analyzed through a survey. 54.0% of the respondents answered that employee invention compensation system was 'highly helpful' to technical innovation, while 23% 'important'. 170 of the respondents answered that technical innovation due to employee invention compensation system took place at the stage of 'technical development', while 138 'idea gathering'. That explains that many innovative activities are taking place in the course of idea gathering from customers, competitors and experts; and production stage also requires innovative activities.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.5
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• pp.219-226
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• 2016

There has been some controversy about imposing income tax on the compensation for university employees' inventions. In this research, various issues of taxation related to such compensation are examined, with Supreme Court Judgement 2014Du15559 as a means of understanding the confusion associated with this taxation. An amendment of the Income Tax Law is proposed based on the examination results, in order to promote research in the university field, which is able to make various types of compensation for employee inventions fall into the category of tax exemptions. It is concluded that if the Income Tax Law is amended to refer to the definition of technology in the Technology Transfer and Commercialization Promotion Act, instead of that of the Invention Promotion Act, the compensation resulting from newly emerging IPRs and technical know-how, which are currently taxed, can become tax exempt.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.6
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• pp.461-467
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• 2020

Industrial consultation is a kind of personal service for companies. The Industry-Academic Cooperation Foundation sets up a consultation contract in which a professor performs the consultation as the person in charge. Recently, there is an issue regarding taxation of the consulting fee paid to the professor; in short, there is no standardized practice for the imposition of income tax. In this study, we examine the characteristics of industrial consultation and present an acceptable taxation rule based on related laws. First, it is not appropriate to regard consulting fees as wage income, considering that there is no employment relationship between the Industry-Academic Cooperation Foundation and the professor. Considering that the base consulting fee amount is the same as the invention compensation, according to accounting practices, and that an employee invention is apt to be derived in the consultation, it is reasonable that the consulting fee should be regarded as wage income similar to employee invention compensation. As treating the consulting fee as wage income could end up reducing industrial consultations, the government should amend the income tax law to include industrial consultation as a type of other income.

• 대한공업교육학회지
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• v.42 no.1
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• pp.106-124
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• 2017

This study used the secondary Delphi method for experts, in order to propse a proper formation plan for the goal and curriculum of elementary and secondary invention/intellection property education. Its results are as following; First, the key objective of invention/intellectual property education for each school level is evaluated as appropriate. With regard to the key objective, elementary schools are aiming at 'fostering awareness and attitude for invention'(M=4.5), middle schools, 'understanding of invention process and method'(M=4.2), general high schools, 'application and evaluation of invention method'(M=4.1), and specialized high schools, 'understanding and application of Employee Invention'(M=4.6). The objective and goal of education for each school level are also evaluated as appropriate. Second, although the proper formation plans for a key learning element of elementary and secondary invention/intellectual property education were almost identical to an actual formation of preceding literature, overall change is required for the formation balance of each learning element, according to the objective and goal of school-leveled invention/intellectual property education. An appropriate formation shall be focusing on basic learning elements (A, B, C, D, E, and F) for elementary and middle schools(73.2%, 65.1%), lowering somewhat the former elements and increasing expanded learning elements for high schools(51.0%), which are connected to the invention, course(H), and patent application(K). Third, elementary and secondary invention/intellectual property education system should be oriented to its objective and goal. In order to reach this, an appropriate formation plan should be made for each school level, based on the principle of Tyler's learning organization, such as continuity, sequence and integration, which are key learning element. Specialized high schools, in particular, need to be differentiated from general ones, as well as elementary and middle schools. Additionally, for understanding and applying an employee invention, invention/intellectual property education system needs to be established in the phase of secondary occupational education.

• Journal of Korean Institute of Industrial Engineers
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• v.34 no.3
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• pp.355-361
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• 2008

Technology developers in academia tend to be short of professional knowledge and recognition of technology transfer strategies. It is even severe in Korea where the concept of employee's invention has just started to effect in academia. Wasteful contract negotiation disputes cannot only be painful but also can hamper better invention. The main purpose of this paper is to design guidelines for an optimal contract strategy for technology transfer from the perspective of the technology developer in academia, the intermediary and the receiver. Applying conjoint analysis, this study shows not only the relative importance of the attributes related to the technology transfer contract but also the most important conditions of the contract. It is expected that this study may improve the efficiency of technology transfer activities in academia in Korea.

• Journal of Korea Game Society
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• v.11 no.4
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• pp.73-91
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• 2011

This paper investigates the possibilities of protecting game developers under the work-for-hire provision of copyright law. Fundamentally, the work-for-hire clause provides the authorship status to companies, not to game developers. Some argue that the clause is especially appropriate in software industries including game industries because they are new and different from typical types of copyright industries. However, game industries are different from software industries as well as typical types of copyright industries in that they have both cultural (artistic) as well as industrial characteristics. Game developers not being provided with the authorship status may be one of the reasons for the disputes related to turnover and knowledge leakage. This paper mainly suggests three kinds of solutions: first, protecting the moral right even in the work-for-hire provision; second, protecting game developers as coauthorship; and third, providing monetary compensation as it is in employee invention.