In general, manufacture of medicine has demerit of long period in investment effect, high risk, expensiveness through new drug development. At empirical test, R&D investment for new drug development positively affects on profit in manufacture of medicine. In Korea, effect on R&D investment in manufacture of medicine occur faster than previous period. Manufacture of medicine is value added industry, compared to other industries. Moreover, U.S & Japan in R&D expenditure on sales respectively has 10.1%, 8.07%. This is 3-4 times, compared to R&D expenditure on sales of Korea. Conclusionally, the importance of R&D investment increase more and more in future. So, manufacture of medicine and Companies related this will care for R&D investment.