가업승계에 대한 조세지원제도의 연구 ― 조세지원제도의 남용에 따른 조세회피 문제를 중심으로 ―

At present, Korea is at an important turning point when the business- founding generation of small and medium sized companies became aged and the family businesses should be succeeded by the next generation. A smooth family business succession is a matter with big impact on the society and economy；while the parties believe that the biggest difficulty during the process of family business succession is the heavy tax burden. Government is enforcing the family business inheritance deduction system to resolve this issue and the system is in the trend of continuous expansion. The family business inheritance deduction should be enforced by having its economic efficiency at higher priority so that the legislation purpose would be met. Since the deduction is a tax benefit, there should not be an abuse of the deduction from the viewpoint of fairness. Most of existing studies on this subject are on the expanded application of family business inheritance deduction, the issues in the current system and improvement plans for it. This study focuses on the issue of the system abuse possibility while agreeing on the purpose of family business inheritance deduction and the expanded application of it like the existing studies. This study explored the current status of tax support system on family business succession, the vitalization aspect of family business succession and the issue from the viewpoint of tax fairness. Based on the study result, this study suggests as following. From long term viewpoint, this study agrees that the current inheritance tax system would be shifted to capital earnings tax system. Meanwhile, this study suggests that the inheritance tax rate would be decreased and the capital earnings tax levying would be reinforced during the interim stage of shifting to capital earnings tax system. As an improvement plan within the current system, this study suggests as following. First, an affiliate person, who is not a member of a family, is included when judging a family business subject to the deduction. It reduces the purpose of family business support to half and there is the possibility of system abuse. Therefore, an affiliate person should be excluded. Second, the companies who have excessive non-business asset should be excluded for deduction because they do not meet the legislation purpose of the family business inheritance deduction. Third, since there is no limitation clause on the possession and use of family business asset, there is the possibility of tax evasion by abusing it. Therefore, it is necessary to stipulate the possession period of family business asset and the requirement for the asset use period. Fourth, the different family business inheritance asset scope and the application of business debt dependent on the form of a company should be changed. It is suggested that the business asset of one-man business and a corporation should be applied of same criteria and the business debt of one-man business should be excluded from the family business inheritance asset before the deduction. As last, there is an issue in limiting the application dependent on the revenue scale expansion of a company with middle standing. It is suggested that there would be no limitation in the revenue scale of a company while only a criteria revenue amount would be regulated in the law so that a company with middle standing would be also applied of family business inheritance deduction for the portion of the criteria revenue.