가업상속공제상 사업무관자산 범위의 판단에 관한 판례 및 심판례의 시사점 연구

[Purpose]The purpose of this study is to examine the theoretical background of the scope of non－business assets, which has recently emerged as one of the most critical factors in the application of the business inheritance deduction, and to derive practical guidance for applying the deduction by analyzing recent court decisions and tax tribunal rulings. [Methodology]By reviewing recent judicial and administrative interpretations, this study identifies several common criteria for determining non－business assets ：first, the assessment should be based on the substantive function of the asset rather than its formal classification or title；second, the determination should focus on whether the asset performs an indispensable role in the conduct of the business；and third, assets held merely for investment purposes or for financial management are more likely to be classified as non－business assets. [Findings]These criteria have largely been developed through ex post evaluations of case－specific factual circumstances, which limits their ability to provide sufficient predictability for taxpayers. Even assets of the same type may be treated differently depending on factors such as the industry, business structure, or mode of overseas expansion, thereby increasing uncertainty in the application of the business succession tax regime. While court decisions and tax tribunal rulings have played an important role in mitigating the rigidity of the current system, they also strongly suggest the need for clearer legislative standards regarding the scope and determination of non－business assets. [Implications]The main contribution of this study lies in synthesizing the implications of recent court decisions and tax tribunal rulings to provide concrete practical guidance for applying the business inheritance deduction in practice. A rational redefinition of the scope of non－business assets, based on these judicial insights, is a key element in enhancing the stability and credibility of the business succession tax system. Such clarification would enable taxpayers to prepare for business succession under more predictable standards, while also allowing policymakers to more effectively achieve the fundamental objectives of the system, namely the continuity of businesses and the preservation of employment.