중소기업 가업승계 조세지원제도의 개선방안

The family business succession has become a significant concern for the small and medium enterprisers as the founding generation contributing to the economic growth in Korea is faced with a shift in generations. So the Korean government has continued to expand the taxation support to invigorate family business succession of small and medium enterprises that has played the central role of the economic growth but this effort is insufficient compared to the more－developed countries. The problems of the small and medium family enterprises are socially and economically important simply not the management tasks of individual enterprises. So the family business succession has to be considered as “the Second founding” and it is advisable to take an active interest and support in invigorating the tax support system of the family business succession in order to seek the continuous growth and permanence of small and medium enterprises, create jobs and develop the country’s economy. This study aims to suggest the effective ways to facilitate the supportive system of family business succession. Major suggestive points for improvement are as below；First, the inheritance and gift tax imposed on family business succession needs to be reduced. Second, the issues of the system effectiveness come to the surface as it is not easy to meet the requirement to succeed to family business. Third, the introduction of the capital gain taxation as a succession acquisition value is needed to harmonize the solution of tax problem hindering the family business succession with the equality of tax burden. Fourth, the institutional strategy has to be provided so that a variety factors considered as the stock value assessment in terms of improving that of unlisted stock can be reflected in valuation of unlisted stock. And the various institutional environments as well as the tax reform has to be promoted. These environments include support for the financing funds related family business succession, consulting support, tax and law, training programs for succeeding the management right and asocial bond of supporting family business succession.