경영권승계를 위한 가업승계세제의 문제점 및 개선방안 (The Study on the Improvement of Tax Support System on Family Business Succession)

서지정보

· 발행기관 : 한국회계학회
· 수록지 정보 : 회계저널 / 24권 / 5호 / 397 ~ 422페이지
· 저자명 : 김한수, 박성진, 김명석

초록

본 연구는 경영권승계를 위해 가업승계세제의 활용을 고려하고 있는 H공업의 실제 사례를 바탕으로 현행 가업승계세제의 문제점과 이에 대한 개선방안을 제시하였다. 성공적인 가업승계를 위해 제시된 제도적 개선방안은 다음과 같다.
우선, ‘가업상속공제’와 관련하여 첫째, 2인 이하 공동상속의 경우에도 가업승계세제가 적용될 수 있도록 관련된 규정을 변경해야한다. 둘째, 대표이사 취임기간을 확장할 필요가 있다. 또한 사후관리 중 고용안정에 관한 규정은 비현실적이므로 규정을 단계적으로 완화해야 한다. 셋째, 가업승계 시 명의신탁된 주식을 자기주식으로 취득할 때 양도소득세의 부당행위계산부인 및 증여의제 규정을 한시적으로 면제하는 특례규정이 필요하다.
다음으로 ‘가업의 승계에 대한 증여세의 과세특례’와 관련하여 첫째, 증여세 신고세액공제를 적용받을 수 있도록 관련 규정의 변경이 필요하다. 둘째, 연부연납제도를 적용받을 수 있도록 해야 한다. 셋째, ‘가업승계에 대한 증여세의 과세특례’와 ‘창업자금에 대한 증여세의 과세특례’를 동시에 적용받을 수 있어야 한다. 넷째, 과세특례한도액을 상향 조정할 필요가 있다. 또한 증여세에 합산되는 금액을 계산할 때 증여시점 평가액과 상속시점 평가액 중 납세의무자가 선택할 수 있도록 관련 규정을 정비해야한다. 마지막으로, 가업상속시점 주식가치가 크게 하락하는 경우 합산되는 금액을 증여시점 평가액과 상속시점 평가액 중 선택할 수 있어야 한다.
본 연구는 국내에서 아직까지 잘 수행되지 않았던 가업승계세제의 실제 사례를 제시하여 문제점을 파악하고 개선방안을 제시하였다는 점에서 공헌점이 있다. 따라서 본 연구를 통해 경영권승계를 위한 가업승계를 고려하고 있는 기업은 가업승계 시 발생할 수 있는 세무상 이슈를 사전에 파악할 수 있다.

영어초록

We suggest improvements for law support system on family business succession based on a real case of H corporation that is considering family business succession. Family business succession is a free transfer to the next generation, while maintaining ownership of corporate identity through inheritance or gift (or management rights). This smooth family business succession can contribute national economic vitality and competitiveness of the company by sustain the unique production technology and management know-how. On the other hand, if the aging management, family business succession is not made smooth progress in quickly and that can lead to job loss as a side effect of such closures. Approximately 63.5% of the domestic SMEs are a family business, 83.1% of which showed that the succession of management rights from relatives. In other words, the family business succession becomes the most common management rights succession. However, in a survey of the main difficulties of the family business succession, 73.4% managers answered that the inheritance tax, gift tax are the burden when the family business succession. This means that the tax burden can be a stumbling block to mid-sized businesses grow.
On the other hand, such an amendment to the Tax Decree of January 2014 to overcome the practical difficulties were supplemented to the relevant provisions so that the family business succession can be made a little more active. For example, the CEO of ancestor requirements were eased, serving 50% or more of the family business engaged in the period or CEO tenure periods requirement was eased by more than five years out of 10 years. In addition, the requirements of banning some industries also mitigated by changing the sector within the scope of the Korea Standard Industrial Classification during the follow-up period (10 years). However, the current tax do not significantly alleviate the tax burden of the heir to the family business yet, so that succession in family business can be difficult smooth succession management rights. In submitting an amendment in December 2014 to extend the exemption to inherit the family business, but was voted down in Congress criticizing wealth transfer with the tax-free.
The proposed plans for a successful family business succession are as follow. With respect to the 'family business inherited deduction', first, it will be needed to change the rules relating to the tax to be applied to family business succession in the case of co-inheritance of less than 2. Second, there is a need to extend the term of president. It will also be a gradual easing the regulations of post-employment provisions of the management because it is impractical. Third, a special provision exempting provisions of misconduct calculation rule and the gift tax is needed to get the family business succession when people trust the shares as treasury stock for a limited time.
Next, with regard to 'tax exemption for gift tax for the succession of the family business', suggestions are as follow: First, there is a need to change the regulations so that it can be applied to reporting tax credit. Second, it must ensure that payment in annual installment can be applied. Third, it must be able to apply at the same time 'the gift tax exemption for family business succession tax' and 'the gift tax exemption for start-up funds'. Fourth, it will also need to repair the provisions relating to the taxpayer to choose the time of the donation at the time of valuation when calculating the amount of the gift tax.
This paper's contribution is providing the actual practices of the family business succession which have not been performing well. In other words, it is investigating the problems in the actual case of H corporation and presenting improvement. Therefore, companies who are considering a family business succession will be able to identify problems in advance for the tax issues that may arise when the family business succession. This study examined the tax process in family business succession tax through actual cases of H corporation that are considering the family business succession. According to the requesting of case study company, the shareholders name, company name is not given and related amounts are also reasonably adjusted, data are adapted to allow easy grasp the essence of family business succession tax. On the other hand, the heir to the family business must understand the process of family business succession tax in order to establish a road-map for succession management control. In other words, the family business successors should plan a family business succession and run it and manage it ex-post. The heir to the family business will also have to take liquidity in the family business succession prior to seamlessly pay taxes that may occur in the family business succession.
This study topic was not nearly studied through real cases in the Korea. Analyzing the problems of the current applicable tax family business succession through these practical case study and presenting improvement plans can contribute in that point. In addition, for companies that want to apply for future family business succession tax by presenting real-world examples it may help to identify tax risks and issues. On the other hand, this study give a full explanation about the family business succession tax, so that it will be used also useful to undergraduate seniors and MBA education purposes.

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