가업승계세제상 사업무관자산의 범위에 대한 검토

Abstract

[Purpose]The purpose of this study is to present legislative improvement measures through a review of the issues and the validity of the scope in the absence of a clear regulation on the scope of business－unrelated assets under the current family business succession tax system. [Methodology]In this study, major issues are examined through the tax office’s position on the scope of business－unrelated assets, the Tax Tribunal’s judgment and precedents, and realistic adjustment measures are derived by reviewing equity with other tax laws and overseas cases. [Findings]The main issue in the scope of business－unrelated assets is the scope of each subparagraph of Article 15, Paragraph 3 of the Enforcement Decree of the Increased Tax Act. In particular, stocks that are not directly related to business were judged as business－unrelated assets and were not deducted despite their substance just because they were classified as investment assets in the past. In recent precedents and judgment decisions, there is a remarkable tendency to judge this interpretation according to its substance. In addition to financial assets such as stocks, as a result of reviewing the scope by item, various problems are also present in business－unrelated assets, rental real estate, and excess cash items. Therefore, it is necessary to adjust the provisions more realistically. [Implications]Through this study, the main issues and overseas cases comparison and improvement measures for the scope of business－unrelated assets are presented. It is necessary to redefine assets that generate income through investment and maintenance in simple stocks and real estate that do not meet the purpose of family business inheritance as business－unrelated assets.