현행 가업승계세제의 입법적 개선방안

This paper focused on a comparative analysis among Germany, Japan, the U.S., and the U.K. legislative cases. It suggested that Family Business Succession in the Inheritance and Gift Tax Act of Korea be changed by the future economic effect in Korean society. Because of looking out the percentage of the inheritance and gift tax revenue in the total of 2011, it only held under 2% of the total tax revenue. It deducted from the legislative viewpoint of the major 4 countries’ tax systems (Germany, Japan, the U.S., and the U.K.)The German tax preference system suggested some important viewpoints for our tax preference system. It already had a good effect for changing our system : it provided the labor prong in Family Business Succession by inheritance. The Japanese tax preference system has a similar standing like Korea. It absorbed the policy implication from the German system, but it only gives these tax preferences only for the SMEs. The U.K. tax preference system has taken some radical positions than other countries. It causes their own tax system which is the capital gain tax system(no gift tax system), and the inheritance tax system at the same time. The U.S. tax preference system on the company succession was abolished in 2013. Analysing comparative legislative views, it suggested two major implicative viewpoints for amending the Korean tax preference system on Family Business Succession. (1)Establish the Social Value Balance on Family Business Succession : “Tax preference in exchange of keeping or creating works.” It makes all-sized companies be able to use the tax preference. (2)the Inheritance and the Gift for Family Business Succession is just the same except only the time lag. So Family Business Succession by the Gift should be added to the labor prong.