No one doubts that high technology is the most important driving force of national development. The direct main bodies who can carry out research and development of technology functionally are enterprises, institutes, and universities(professors). Therefore, policy makers have to get obstacles of R&D promotion out of the way. Especially they should seek to obstructions of R&D promotion in tax law and revise regulations related to tax credit or deduction of R&D cost. In this article, I pointed out several problems interrupting R&D promotion under current Korean Individual Income Tax Act, Corporation Income Tax Act, and Act of Limit Reduction & Exemption Tax. And also, I proposed several solutions for revising regulations of current tax statutes.