가업승계에 대한 조세지원제도의 문제점과 개선방안―한국․일본․독일제도의 비교를 중심으로―

Abstract

Comprehensive system on gift tax was introduced to block the transfer of properties without adequate taxation and to consolidate the purpose of legislation on inheritance tax and gift tax. On the other hand, the way of supporting the smooth succession can be divided into two classes, i. e. inheritance after death and gift while one lives. In relation with the family business succession, there are several means of supporting the donation while one lives, such as applying special rates to the donation of stocks which satisfy the required conditions, cutting inheritance tax by deduction system and increasing the term for paying tax, etc. In spite of these supports, business managers want more benefits, but some NGOs and the press are critical about them on the grounds that tax cut systems could bring on descent of wealth. This paper analyzes the family succession tax rules of Japan and Germany which are similar to Korea, and suggests some remedies as follows. First, it is necessary to choose between the appraised value at the time of donation and inheritance as donated properties' value added at the time of the commencement of inheritance. Second, the long term enterprise-centered system which requires further examination. Third, there is a need to improve the employment measures in both sides of maintenance and expansion. Fourth, some complementary measures on the relaxing restrictions of one successor and the system of a legal portion of an heir should be taken as soos as possible. Fifth, there is a need to review the unification of the deduction method in family business and agricultural business. I have confidence that this paper will contribute to the maintenance of permanence of business and the expansion of employment by taking some rational improvements on tax system about the inheritance after death and gift while one lives in the case of family business succession.