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ㆍ발행기관 : 한국중소기업학회 ㆍ수록지정보 : 중소기업연구 / 33권 / 3호
ㆍ저자명 : 조병선 ( Byung Sun Cho ) , 조봉현 ( Bong Hyun Cho )
ㆍ저자명 : 조병선 ( Byung Sun Cho ) , 조봉현 ( Bong Hyun Cho )
한국어 초록고령화 사회 진입으로 60～70년대 창업한 가족기업들이 승계문제로 어려움에 직면하고 있다. 정책적 지원이 미흡하여 사업승계가 원활하지 못하기 때문이다. 사업승계에 대한 부분적인 지원 제도들이 나오고는 있다. 가업상속 공제율 확대, 가업승계지원센터 운용 등 승계의 지원기반은 어느 정도 형성되어 있다. 하지만, 지원요건이 까다로워 기업 현장과는 괴리가 있을 뿐만 아니라 선진국에 비해서도 매우 미흡한 실정이다. 우리 경제에서 중요한 기능과 역할을 하는 가족기업들이 승계가 원활하지 못해 경쟁력을 상실하거나 폐업으로 이어질 경우 국민경제에 심각한 영향을 초래하게 된다. 독일과 일본에서는 사업승계를 제2의 창업으로 인식하고, 고용유지 및 기업의 지속 가능한 성장 등을 위해 획기적인 승계정책을 시행하고 있다. 따라서 우리나라도 전향적인 시각에서 접근하여 사업승계 지원정책을 수립하고 추진해 나가야 할 것이다. 우선 사업승계 지원요건을 기업 현실에 맞게 현실화시켜야 한다. 피상속인 및 상속인 요건을 완화하고, 10년으로 되어 있는 사업영위기간을 줄일 필요가 있다. 중견기업의 승계에 새로운 걸림돌로 작용하는 매출액 1,500억 원 이하 조건은 시급히 개선돼야 한다. 가족기업들이 선호하는 증여 형태의 승계를 활성화 하는 차원에서 사전상속 특례제도의 획기적인 조치가 요구된다. 가족기업의 특성과 현실을 반영하여 비상장 주식 평가방법도 개선해야 한다. 사업승계 정책은 이제 시작단계이다. 사업승계를 촉진하기 위해서는 맞춤형 승계 지원정책이 지속적으로 강구돼야 할 것이다. 승계 과정에서 불확실성을 완화시켜 승계 결정을 순조롭게 하기 위해 동의권부 주식 도입이 바람직하다. 사업상속을 저해하는 조세장벽의 해소와 조세부담의 공평성을 조화시킬 수 있는 방안으로 자본이득에 대한 이월 과세 제도를 적극 시행할 필요가 있다. 궁극적으로는 독일처럼 상속 또는 증여 받은 가족기업을 계속 성공적으로 경영하고 일자리를 유지하는 경우에 상속·증여세를 일정 비율만큼 감면해 주는 ``사업승계 성과 조건부 상속세 감면제``의 시행을 검토해 볼만하다. 이러한 가족기업의 승계를 위한 정책이 제대로 추진되기 위해서는 가족기업 승계지원특별법 제정 , 사업승계진흥원 신설 등 지원체계를 갖추는 것도 중요하다.
영어 초록The weight of family business taking a share in a national economy is very high and family business contributes significantly to the creation of wealth, the provision of job opportunities, the national economy and social stability. As society is advancing into an aging one, business succession for enterprises that were established during the 60～70s is being magnified as the biggest pending management issue for family enterprises. According to a survey carried out by the Korea Federation of Small/Medium Businesses targeting 500 small/medium manufacturing enterprises with a regular employee size in the range of 5～300 people, post-generation foundation managers account for 12.2%. When estimating the number of family enterprises of which have gone through succession based on this (as of 2008), it reaches approximately 13,658. ABusiness succession is emerging as a major issue of management as among small/medium enterprises the number of enterprises of which succession is under progress or scheduled in the future reaches 70 percent. It was revealed that managers of small/medium enterprises have a pressing concern over business succession as seen from the fact that only 11.4% of enterprises did not show any intention of succession. As such, most family businesses want business succession, the reality in Korea is that heavy inheritance tax, gift tax, negative society reaction and inadequacy of successor fostering pose stumbling blocks to business succession due to the insufficiency of political support. So far, the establishment of a support policy for business succession by the government was out of the question as the view that business succession was tantamount to ``a passing-down of wealth`` was prevalent. Currently, a partial support system for business succession that includs the expansion of inheritance deduction is being presented. Support foundation for family business succession including the expansion of the deduction rate for family business inheritance, an exceptional system for prior inheritance, a postponement of tax payment system and operation of a support center for family business succession is being formed. In 2009, in case that a family business inheritor should operate his/her business lawfully even after inheritance by succeeding an enterprise that is more than 10 years old, the deduction amount of family business inheritance deducting from inheritance property value was increased from 20 to 40% and deduction limitation for family business inheritance was also was expanded from the previous 3 billion (KRW) up to 6-10 billion (KRW) depending on the period of family business operation by the deceased founder and accordingly, the burden of family business inheritance tax was greatly decreased. According to the ``Tax Law Amendment of 2011``, it was stipulated that the deduction rate for family business inheritance be expanded from 40% of total amount of family business inheritance property to 100%. The deduction limitation was also expanded depending on the family business operation period of the founder from the existing 6 billion to 10 billion (KRW) in case of operation of more than 10 years, from 8 billion to 15 billion (KRW) for over 15 years and from 10 billion to 50 billion (KRW) for over 20 years. However, as the requirement for support is too demanding, there is a gap between this system and enterprise reality and moreover, this system is not sufficient when compared with the cases of advanced countries as well. In case that family enterprise should lose competitiveness or lead to a shut-down due to a rough succession, valuable intangible assets, including technology and knowledge accumulated within the enterprise would cease to exist and job opportunities and production facilities would be lost. As a consequence, the national economy will also be considerably adversely affected. In the cases of countries like Germany and Japan that progressed with industrialization ahead of our country, they are implementing a ground breaking succession policy for maintaining employment and ensuring sustainable growth under their recognition that business succession is a second foundation. While exempting succession-related taxes, including inheritance tax and gift tax drastically, they support the sustainable growth of their enterprises. Therefore, Korea is also required to establish a support policy for business succession and promote it through an approach in their proactive perspective. Creation of new job opportunities and foundation promotion to recover the growth power of national economy is important, but maintaining an enterprise that has been cultivated by investing efforts and resources since its foundation and a succession that enables sustained growth also falls under the category of very important policy tasks. In order to facilitate business succession, a new support policy for succession shall be pursued on a sustained basis. First, the requirement of support for business succession should be actualized to match the reality of enterprises. The period of business operation of the founder was sharply strengthened from 5 years to 10 years in the past but this period should be shortened drastically considering the average operation period of small/medium enterprises of 10.7 years and requirement for holding the office of representative director over 60% of the time or over 8 of 10 years (shouldn`t this be 6 of 10 years? Delete this note after checking) before inheritance starts should be improved to be match reality. In addition, in order to facilitate family business succession of unlisted small/medium, middle standing enterprises that have relied on external investment capital in the growth process of enterprise, the requirement for share of the largest shareholder of the decedent should be alleviated. Even if an enterprise should graduates from the small/medium enterprise circle, the inheritance deduction benefit is limited up to a turn-over of 150 billion (KRW) but this limit should be expanded to a turn-over of 300 billion (KRW) to facilitate the growth of small/medium enterprises into large corporations. Second, with a view to activating a succession in a form of gift preferred by family enterprises, a revolutionary measure for an exceptional system of prior inheritance is required to be considered. It is considered to be reasonable that the limit of support for prior inheritance be increased from the existing 3 billion (KRW) to 10 billikon (KRW). Reflecting the characteristics of family enterprises and reality, the evaluation method of unlisted stock should be improved as well. A method of lowering the maximum tax rate of inheritance and gifts by limiting its target to family enterprises and abolishing extra charge taxation should be pursued so that family enterprises may not give up a succession due to heavy taxes. Third, in order to encourage the intention of succession by somewhat alleviating uncertainties in the process of succession, an introduction of stock having an approval right is desirable. It is required to proactively review the possibility of introducing a carry-over taxation system for capital gain as a way of eliminating taxational barriers that deter business succession and harmonizing the justice of the tax burden. A taxation method for the acquisition value of succession that is viable to be introduced at this juncture may quote a tax support system for a merge among small/medium enterprises, a regulation of the special tax control law, as a substitute method for partial inheritance tax. If the system is converted to taxation method for the acquisition value of succession, a similar effect would be exerted in terms of carry-over of the tax burden and it will be effective for a smooth succession of the family enterprise. Fourth, ``a system of exempting inheritance tax subject to achievement of business succession`` that exempts a certain rate of inheritance, a gift tax in the case that a small/medium enterprise was inherited or gifted is operated successfully and continuously while employment is maintained, like the case of Germany, should be implemented. This system is required to be implemented with priority targeting an enterprise that was succeeded to a successor after it had been operated for more than 20 years as a small/medium enterprise and attains management achievement steadily while creating employment and paying taxes adequately. This system is to be exempt from taxes for a period of 10 years by a constant rate (10% per year) in case that certain requirements are satisfied after determining inheritance, gift tax at the time of business succession and measuring enterprise achievement for the determined tax every year. Fifth, in order to support business succession of family enterprises comprehensively and systematically, a support system, including an enactment of special law to support family enterprise succession, and the establishment of a business succession promotion agency should be undertaken. Comprehensive support for business succession would be enabled and its effect would be taken substantially only when a special law is enacted. Once the groundwork for supporting family business succession has been laid down, it should be combined in a single body by the enactment of a special law, and the efficiency of the policy execution could be enhanced. Limitation of partial support for family business succession by a general law could be overcome. When a special law is enacted, a separate tax rate (bringing down maximum tax rate) differentiated from general inheritance tax could be applied to family business succession. The last thing to be emphasized is that in order to support sustained growth of family enterprises, a reliable mainstay and a hope leading our economy, now is the time for the government authorities concerned and financial institutions, not to mention of representatives of the relevant enterprises, to exert their respective efforts to arrange realistic counter-measures and provide efficient support for successful business successions. All of us should recognize the fact that only when fostering small/medium enterprises to carry on their family line for a long time will the growth of these enterprises and the future of Korean economy be promising.
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