가업승계 지원세제를 위한 현황 분석：가업승계세제 세부담 시뮬레이션 분석을 중심으로

[Purpose] This study aims to address the complex structure and limited effectiveness of tax support measures for family business succession by quantitatively analyzing changes in tax burdens under various application scenarios and suggesting directions for institutional improvement. [Methodology] A simulation analysis was conducted based on four scenarios：(ⅰ) the independent effect of the business succession deduction, (ⅱ) the combined effect of the deduction and carry－over taxation of capital gains, (ⅲ) the combined effect of the deduction and the special gift tax treatment, and (ⅳ) the comprehensive effect of all three measures. The analysis was segmented by inheritance asset sizes ranging from KRW 30 billion to 500 billion and by holding periods of 10, 20, and 30 years. [Findings] When applied independently, the business succession deduction systematically reduced tax burdens as the holding period increased (KRW 14.55 billion→29.1 billion). However, when combined with the carry－over taxation of capital gains, tax burden reversals occurred once the asset size exceeded a threshold of KRW 130－150 billion. Furthermore, under the comprehensive application of all three measures, a structural contradiction was observed in which total tax burdens could surpass those of ordinary taxation, even when all benefits were applied. [Implications] The findings indicate that while the current tax regime for business succession demonstrates policy effectiveness when applied in isolation, conflicts among overlapping provisions in combined applications may lead to outcomes contrary to policy objectives. To resolve these issues, it is necessary to (ⅰ) eliminate structural tax burden reversals under combined applications, (ⅱ) reform the mechanism of carry－over taxation to mitigate excessive capital gains taxation, (ⅲ) establish differentiated support systems by asset scale, and (ⅳ) introduce additional incentives for long－term family businesses.