가업승계 제도 개선방안에 관한 법적 연구 -독일 법제의 시사점을 중심으로-

There is a high level of antipathy in society in Korea about the inheritance of wealth that is inherited from one's ancestors. Perhaps because of this perception, the succession system related to SMEs is not so easy. In this regard, Korea has a system that deducts the amount of tax for the inheritance of small and medium-sized enterprises (SMEs). The purpose of the heir tax credit system is to reduce the tax borne by the heirs who succeed to the family business and to maintain the company. In the sense that the corporate inheritance system, which is closely related to job retention, has the advantage that it can create more jobs, including existing ones, if the corporate inheritance tax rate is lowered by a certain percentage. It is implementing policies to sustain its own country's companies, maintain jobs in related companies, and strengthen national competitiveness. Although it is true that the Korean government provides inheritance tax deductions for small and medium-sized enterprises (SMEs), it is being pointed out that the operational requirements are strict compared to other countries, so that it is not effective. This thesis examines the main contents and problems of the recently revised family business inheritance system in Korea and then examines the German legislative attitude. Implications for the operation of the family business inheritance system in Germany were drawn, and measures to improve the Korean legal system were presented.