기업의 가업상속에 대한 세법상 새로운 접근

It seems that the expression ‘the age of limitless competition’ is getting familiar to people because the competitions among corporations become cutthroat with the world globalized. Additionally, those competitions are not just trying to get something others cannot have but causing an industrial paradigm shift, which could be called ‘The Fourth Industrial Revolution’. This makes corporations take more efforts for their survival compared to the past. If enterprises grow continuously in the society of limitless competition, a state economy can be steady. The challenge mentioned above should be applied to middle-standing or small-medium-sized enterprises as well as large-sized enterprises. There is criticism that only middle-standing or small-medium -sized enterprises can get tax deduction for inheritance of a family business, which could be interpreted reverse discrimination to large-sized enterprises. However, the government needs to change its way prospectively as economic environment does by allowing large-sized enterprises to get the tax deduction. This study suggests that a certain tax deduction rate be accessible to large-sized enterprises by changing the way of inheritance deductions for family business from fixed amount to fixed rate method. Small-medium sized enterprises are relatively weaker in a financial aspect, although playing an important role in the business world, so they should be given additional deduction. It helps them to run their business stably even after the death of a founder. Also, the requirements of afterlife obligations need to be relaxed in terms of follow-up management. Moreover, it is necessary to make exceptions in case of the property disposal and layoff. Besides, the period of follow-up management should be shortened from 10 to 5 years. Recently, the government has revised a tax bill to strengthen the conditions of inheritance deductions for family business and follow-up management. Although the government works hard for economic revitalization and business activation externally, it makes enterprises shrunk while repairing regulation system. Therefore, it is essential for the government to readjust its policy which can be obstacles for economic activation. Even though inheritance deductions for family business have an ingrained weakness : gifting money to children, they may be helpful for economic activation. That is the only way to make a living for all. Hence, the revised tax bill needs to be rectified as soon as possible.