This Statute is enacted for the furtherance of industrial innovation, improvement of the industrial environment, and enhancement of industrial competitiveness.
The term “industries” as used in this Statute shall refer to agricultural, industrial, and service businesses.

The terms used in this Statute are defined as follows:
1. Company: A company incorporated in accordance with the provisions of the Company Act.
2. Limited partnership: A juridical person organized and registered pursuant to the Limited Partnership Act.
3. Enterprise: A sole proprietorship, partnership, limited partnership, company, or farmers’ organization that has been registered in accordance with the law.
4. Intangible assets: Assets that do not have physical form but have clearly discernible content, have economic value, and can be directly controlled and disposed of without interference from any other party.

The term “competent authority” as used in this Statute refers to the Ministry of Economic Affairs at the central government level, the special municipality government at the special municipality level, and the county (city) government at the county (city) level.