ScholarWorks@숙명여자대학교

초록

This study reviewed the tax support system for corporate succession for long－term growth of SMEs. The current tax law provides special provisions for deductions for inheritance of a family business under the Inheritance Tax and Gift Tax Act, and special provisions for gift tax on family businesses under the Restriction of Special Taxation Act. This study analyzed the problems of these systems and investigated the opinions of Korean small and medium－sized enterprises (SMEs) managers on the problems in the application of the tax support system for corporate succession under the current tax law using a survey methodology. In addition, based on the results of previous studies and surveys, improvement plans for these systems were suggested. This study conducted a survey on 101 small and medium－sized business managers. Managers responded that the ex post requirements of the corporate succession support tax system were unreasonable and achievable, and favored the expansion of the gift tax exemption support system. This study proposed a method to change the family business inheritance deduction into the corporate inheritance deduction. In addition, it pointed out the problems of the decedent’s share requirement, the successor’s representative director working requirement, business－related asset requirement, employment maintenance requirement, and industry maintenance requirement, and suggested improvement plans. In the case of gift tax taxation system, it point out the need to convert the family business succession to the corporate succession concept, transfer the jurisdictional laws from the current Restriction of Special Taxation Act to the Inheritance Tax and Gift Tax Act, and reduce the difference in tax support for family business inheritance deductions.

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