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.
목차
I. 서론 II. 대학교수 직무발명제도의 법리적 고찰 1 . 대학교수 직무발명의 정의 2. 직무발명의 성립요건 3. 직무발명의 효과 III. 각국(各國)의 법적태도 1 . 우리나라 2. 독일 3. 일본 4. 미국 IV. 대학교수 직무발명제도의 쟁점사항 검토 1. 직무발명 해당여부 2. 특허권리 귀속관계 3. 인센티브 지급 4. 인센티브에 대한 과세 V. 결론 참고문헌 Abstract
본 학회는 지식재산 및 관련 제도(특허, 실용신안, 상표, 디자인, 영업비밀, 저작권, 반도체칩, 컴퓨터프로그램, 데이터베이스, 디지털콘텐츠 등)에 관한 국내외 이론과 실무에 대한 연구를 촉진하여 지식재산분야의 학문간 융합발전과 국제적 유대를 강화하고, 지식재산에 관한 지식을 보급하여 인적 네트워크 구축과 정책제언을 추진하며 이를 통해 국가발전에 이바지하는 것을 목적으로 한다.