중소기업주식의 공익법인 출연에 관한 연구

The inheritance tax and gift tax laws of Korea restrict the posting voting shares in public corporations. This study seeks policy measures to mitigate the problems that may arise in the process of appearing in the public interest corporation of SME stocks. At present, in the inheritance tax and gift tax system, there is a constraint that managers who are about to retire return SME stocks to society. In some cases, the taxation of inheritance tax and gift tax resulted in unexpected results while returning the business operated by the manager of SMEs to society. This study starts from this consciousness. Starting from this critical mind, we sought how to incorporate small businesses' business into the profit-making business of public foundation and how to adjust the stock-cap limit. First, we suggest that the policy support should be provided so that the business operated by SMEs can be incorporated into the profit - making business of the public benefit corporation with a certain amount of money. In addition to the regulation by the same ratio as 5% (10%), it is proposed to regulate the limit of SMEs with basis on the total amount in determining the limit of the donation of the voting stocks. The regulation on the act of public offering to public corporations is like a double-edged sword. Without regulations on stock performance, it can be used as a hereditary power, but there is a policy dilemma that excessive regulation can undermine a beautiful donation culture and result in victims of good will. This study suggests that policy measures are proposed to minimize the expected adverse effects when the regulation on stock performance is relaxed.