Currently, the delayed compensation system, which does not reflect the R&D characteristics of the defense industry, is being applied, causing problems such as worsening management of defense companies and delayed power generation. The purpose of this study is to contribute to the development of the defense industry and the efficient promotion of combat capability by studying the improvement plan of the delayed compensation system reflecting the R&D characteristics of the defense industry. The research analyzed the defense industry R&D characteristics, national R&D, delayed compensation rate, reduction and exemption procedures and existing studies. Further, the Delphi technique was applied based on the status of the delayed compensation and the analysis of the cause of delay. It has been studied that it is not appropriate to apply the 'manufacturing and purchasing' standard of commercial products to defense industry R&D where the latest technology is applied and the success is unclear. Four measures were drawn to prevent delays, including the selection of excellent technology companies, and three measures to reduce delay compensation and apply differentials for rational treatment in case of delays. Just as the defense industry R&D is carried out under the Defense Acquisition Program Act due to the nature of the R&D industry, the defense industry will develop if the delayed compensation system is improved to reflect the R&D characteristics of the defense industry, and it will contribute to the acquisition of an efficient and economic weapons system.