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조선대학교 연구처 산학협력단 Industry Academic Cooperation Foundation Chosun University

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and original technology that can lead the world

Industry-Academic Cooperation Foundation
Research Information and Management
Calculating Indirect Fees
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Calculating Indirect Fees

Indirect Fee (General Management Fee) Calculation Tool

Research Fee Input Table: This refers to the ratio between the total research fee and indirect fees.
Research Fee Total Classification Taxation Classification Indirect Fee Ratio
KRW

Tax-Exempt 		%
Research Fee Output Table: This refers to the ratio between the research fee total and indirect fees.
Classification Amount (KRW) Calculation Method Notes
Research Fee Total Research Fee Total 　
Project Fee Research Fee Total / 1.1 (When Taxable) 　
VAT Research Fee Total - Project Fee 　
Direct Fee Project Fee - Indirect Fee 　
Indirect Fee Project Fee - Direct Fee Amounts below KRW 1,000 are collated under “Direct Fee.”

Internal Regulations regarding Indirect Fee (General Management Fee)

Industry-Academic Cooperation Management Regulation
Article 18 (Calculation of Indirect Fee) of the Industry-Academic Cooperation Management Regulation
Article 18 (Calculation of Indirect Fee)
① Indirect fees related to the projects concerning the “Regulations on the Management, Etc. of National Research and Development Projects” are calculated and recorded according to the “Standards of Posted Rate Fixing according to the Standards of Calculation (Cost Calculation) of National Research and Development Projects.” However, fees for projects exempted from the latter are calculated and recorded according to the highest rates of indirect cost issuance for the supporting organization.
② Indirect fees (general management fees) related to the labor or stipend support project from national organizations follow the highest rates available under the relevant regulations or contract. However, if there are regulations or guidelines followed by the supporting organization, such shall be the basis of indirect cost issuance instead.
③ Indirect fee support toward privately supported projects shall follow the terms of the agreement signed with the supporting organization. However, in case the ratio agreed in the contract is less than 10% of the project’s total cost, 10% of the project’s total cost shall be calculated and recorded as an indirect fee regardless of the items agreed upon.
④ Indirect fees related to internally run projects (including self-sufficient centers) are calculated and recorded at 20% of the total revenue generated by the previous year’s business as the indirect fee of the Industry-Academic Cooperation Foundation.
⑤ The project total used in the calculation and recording of indirect fees does not include the corresponding university funds, unprocessed labor costs, nonmonetary kind, and consigned R&D fees.
⑥ When the project fee is transferred, an amount equivalent to the indirect fee is immediately transferred to the indirect fee management account according to the project budget.

Rate fixed for Chosun University Industry-Academic Cooperation Foundation, according to the indirect fee calculation standards provided by the Ministry of Science and ICT: 30%

on April 1, 2020

Notes

This documentation is only intended to be used as a rough estimate during the budgeting of the research (project) fees. When applying to the actual research (project) plan and other documentation, you must make sure to verify the results of the calculation and its compliance with the requirements laid out by notices, guidelines, etc. before using.

In case the results of the research (project; intellectual property rights, clinical trial results, etc.) are recognized in their reciprocity to the research (project) fee, such as supporting organizations or participating enterprises possessing the results, please note that additional taxes are often levied in most such cases.


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