This paper establishes the concept of intellectual assets reflecting the unique characteristics of Korean government-funded research and development organizations, based on the research achievements of existing knowledge management scholars, as a foundational effort to establish a methodology for measuring intangible assets within organizations grounded in a comprehensive understanding of the knowledge-based perspective that constitutes a major current in the evolution of modern management thought. The detailed asset items were empirically validated through survey results. According to existing knowledge management research, intellectual assets consist of three categories: human assets, structural assets, and customer assets, and this paper identified intellectual assets appropriate for R&D organizations based on this classification framework. The empirical findings revealed that the foundation of intellectual assets in R&D organizations lies in effectively achieving research project objectives based on continuous research environments and motivation for research work among research personnel, and that the commercialization and practical application of results, along with technology diffusion, align with the rationale for the existence of national research institutions—maximizing the effectiveness of national R&D investment. Furthermore, unlike general corporate organizations, it was confirmed that external infrastructure assets reflecting national science policy factors and interrelationships with external related institutions constitute a significant asset category that cannot be ignored. This study grafted the unique characteristics of R&D organizations onto intellectual asset research results based on existing corporate models at a time when detailed methodologies for measuring intellectual assets in the R&D sector have not yet been established. The results of this study can serve as foundational data for the practice of intellectual asset management in R&D organizations and further aim to provide a basis for more in-depth follow-up research.