한국 상속세제의 이중구조 개편방안：세대 내 보호와 세대 간 공정성의 조화

[Purpose]Evaluate replacing unconditional exemptions with conditional tax relief in inheritance/business-succession taxation and derive practical design principles. [Methodology]Develop an analytical model with liquidity constraints and employment/investment incentives；compare regimes on social welfare and fiscal revenue；run sensitivity tests on holding periods, payroll-maintenance thresholds, clawbacks, and necessity screening for large transfers. [Findings]Conditional relief strengthens employment/investment incentives, improves equity and targeting, and enhances revenue predictability；gains weaken when administrative/monitoring costs are high. For large transfers, progressive caps and necessity tests curb distortions and avoidance. [Implications]Relief is most effective as a contingent contract tied to verifiable post-transfer outcomes. Components such as minimum holding periods, employment-maintenance requirements, clawbacks, and scaled caps jointly promote business continuity and tax fairness.