가업승계세제 세제개편안에 대한 고찰

Abstract

The 2022 inheritance tax reform plan contains amendments that significantly ease the requirements of the family business succession tax system, which has been actively discussed. The purpose of this study is to analyze the relevant system in literature, which has been discussed in previous studies and various media, pointed out problems and suggested improvement plans, and to evaluate the current revision. The family business succession tax system in Korea is based on two systems: the family business inheritance deduction under the Inheritance Tax and Gift Tax Act, and the special gift tax taxation under the Restriction of Special Taxation Act. The benefits of inheritance tax and gift tax on family business succession have an opposing argument in terms of inheritance of wealth on the one hand, and an argument in favor of a normal corporate succession on the other hand. This study supports the logic of expansion in terms of the existence of small and medium-sized enterprises and the continuation of business activities, but additionally considers certain follow-up management plan. In order to receive the family business inheritance deduction, strict deduction requirements should be met. Requirements such as family business, heir, ability to pay inheritance tax for medium-sized enterprises, and tax evasion must be met, and different deduction limits are applied depending on the duration of the family business. In addition, if the follow-up management requirements are not met through the follow-up management regulations, additional charges are made, and the industry has continuously insisted on expanding the regulations. Accordingly, in the tax reform plan for 2022, a plan to significantly expand the family business succession tax system was announced, and this study evaluates it and suggests additional policy directions.