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가업승계 세무

  • 고경희
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  • 한국세무사회
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  • 2025-05-31 출간
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  • 202페이지
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  • 165 X 235mm
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  • ISBN 9791155201978
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〉〉〉〉 제1절 ㆍ 가업상속공제 ·······································································11
Ⅰ. 의의 및 개정 연혁 해설 ············································································11
1. 의의 ······································································································11
2. 개정연혁 및 해설 ·················································································11

Ⅱ. 가업상속공제 요건 ·················································································13
1. 가업상속공제액 및 한도액 ·······························································13
2. 공제대상 가업상속 재산에 상당하는 가액의 범위 ···························14
3. 피상속인이 2 이상의 독립된 기업을 가업으로 영위한 경우 가업상속
공제 한도 및 공제순서 ····································································22
4. 가업승계에 대한 증여세 과세특례가 적용된 주식 등에 대한 가업
상속공제 적용 ················································································23
5. 중견기업 가업상속인이 상속세 납부능력이 있는 경우 가업상속공제
적용배제 ···························································································24
6. 조세포탈 또는 회계부정 행위로 징역형 또는 벌금형을 선고받은 경우
가업상속공제 배제 ···········································································26
7. 가업상속공제와 영농상속공제 중복적용 배제 ··································29

Ⅲ. 개인기업의 구체적인 가업상속공제 요건 ·············································29
1. 가업의 범위 ······················································································29
2. 피상속인 요건 ··················································································30
3. 상속인 요건 ······················································································31
4. 10년 이상 동일업종(대분류내 업종변경 영위기간 포함) 유지 요건 등 ·· 33

Ⅳ. 법인기업의 구체적인 가업상속공제 요건 ···············································34
1. 가업의 범위 ······················································································34
2. 피상속인의 요건 ···············································································36
3. 상속인 요건 ······················································································40
4. 10년 이상 동일업종(대분류내 업종변경 영위기간 포함) 유지 요건 등 ·· 42
5. 기타 고려사항 ··················································································42

Ⅴ. 가업상속공제 적용대상 중소기업 및 중견기업의 범위 ··························44
1. 중소기업의 정의 ···············································································44
2. 중견기업의 범위 ···············································································51

Ⅵ. 가업상속공제 신청 및 입증서류 제출 ····················································57
1. 가업상속공제 신청서류 제출기한 ·····················································57
2. 제3자와의 분쟁시 가업상속공제 신청서류 제출기한 ·······················58

Ⅶ. 가업상속공제 후 5년간 사후관리 ··························································62
1. 의의 ··································································································62
2. 2022.12.31.개정되어 2023.01.01.부터 적용되는 사후관리 규정 경과조치 ···62
3. 구체적인 사후관리규정 및 사후관리요건 위반시 상속세 추징 ········65
4. 기회발전특구로 이전등을 하는 경우 가업상속공제 사후관리기준
요건완화 ···························································································76
5. 사후관리요건 위반에 정당한 사유가 있는 경우 상속세 추징 제외 78
6. 사후관리위반으로 상속세 추징시 상속세 과세가액 산입금액 ·········80
7. 사후관리요건 위반시 추징 상속세의 자진신고 납부기한 ················83
8. 사후관리요건 위반으로 상속세 추징시 양도소득세 상당액을 상속세
산출세액에서 공제 ···········································································85

Ⅷ. 가업상속공제가 적용된 자산을 양도할 때 양도소득세 이월과세 적용 85
1. 의의 ··································································································85
2. 가업상속공제가 적용된 자산의 양도시 취득가액 ····························86


〉〉〉〉 제2절 ㆍ 가업의 승계에 대한 증여세 과세특례 ···································93
Ⅰ. 의의 ········································································································93

Ⅱ. 증여세 과세특례 내용 ············································································94
1. 가업의 승계에 대한 증여세 과세특례의 내용 ·································94
2. 증여세 과세방법 ···············································································95
3. 가업승계 후 동일 법인의 최대주주 등의 주식 등에 대한 과세특례
추가 적용 배제 ················································································97

Ⅲ. 가업의 승계에 대한 증여세 과세특례의 요건 ·····································101
1. 가업의 범위 ···················································································101
2. 가업재산의 범위 ···········································································103
3. 증여자·수증자의 요건 ····································································107
4. 수증자의 가업 승계요건 ································································109
5. 과세특례는 증여세 과세가액 기준 300억원 ~ 600억원 한도로 함 ···110
6. 조세포탈 또는 회계부정 행위로 징역형 또는 벌금형을 선고받은
경우 증여세 과세특례 배제 ··························································110
7. 주식 등에 대한 증여세 과세특례 적용의 신청요건 ·······················113
8. 법인전환 또는 중소기업간 통합에 따른 양도소득세 이월과세 적용 후
5년 이내에 가업승계한 경우에도 양도소득세 및 취득세 추징 제외 ·· 113

Ⅳ. 가업을 승계한 주식등에 대한 5년간 사후관리 ···································120
1. 증여세 과세특례 적용 후 사후관리규정 위반시 증여세 추징 ·······120
2. 정당한 사유가 있는 경우 증여세 과세특례 적용 ··························122
3. 이자상당액 추징 ·············································································122
4. 사후관리 위반에 따른 증여세 신고 및 납부기한 ··························123

Ⅴ. 증여세 과세특례가 적용된 주식 등에 대한 특칙 ···································126
1. 증여자가 사망하여 상속세로 정산할 때 특칙 ·······························126
2. 증여세 과세특례가 적용된 주식 등과 일반증여재산 합산과세 배제 ···127
3. 창업자금에 대한 증여세 과세특례와 중복적용 배제 ·······················127

Ⅵ. 가업승계 주식에 대한 신고세액공제 배제 및 연부연납 가능 ·············128

Ⅶ. 증여세 과세특례가 적용된 주식 등이 향후 “상장·합병차익에 대한
증여” 해당시 증여세 과세특례 추가적용 ·············································128

Ⅷ. 주식등의 증여후 상속이 개시된 경우 가업상속공제 적용 ·····················129
1. 가업승계한 주식에 대한 가업상속공제 적용 ·································129
2. 2020.02.11. 전에 주식 전부를 증여받아 가업승계한 경우 가업상속
공제 적용여부 ················································································130
3. 가업 승계한 주식 외의 나머지 주식을 상속받은 경우 가업상속공제 ···· 131

Ⅸ. 기타사항 ·······························································································131

Ⅹ. 가업승계에 대한 가업상속공제·증여세 과세특례 적용시 절세효과 ·····132
1. 사례 ································································································132
2. 절세효과 ·························································································132
3. 절세효과 극대화를 위한 증여시점 판단 ········································133


〉〉〉〉 제3절 ㆍ 중소기업 가업상속에 대한 상속세의 납부유예 ····················141

Ⅰ. 의의 ······································································································141

Ⅱ. 상속세의 납부유예 ····················································································141
1. 상속세의 납부유예 요건 ·······························································141
2. 납부유예 대상 상속세 ······································································142

Ⅲ. 피상속인 및 상속인 요건 ·····································································144

Ⅳ. 상속세 납부유예의 신청 및 허가 기한 ···················································145
1. 납부유예의 신청기한 ····································································145
2. 상속세 납부유예의 허가기한 ························································146
3. 납부유예 허가통지 전 가산금의 면제 ············································147
4. 납부유예 신청시 담보제공 ································································148

Ⅴ. 상속세 납부유예 적용 후 사후관리위반시 상속세 추징 ························148
1. 사후관리 요건 위반시 유예된 상속세 및 이자상당액 추징 ··········148
2. 사후관리요건 위반에 정당한 사유가 있는 경우 상속세 추징 제외 ··150
3. 사후관리요건 위반시 납부유예 상속세의 자진신고 납부기한 ·······152
4. 담보 변경ㆍ보전명령 불응 및 납부기한전 징수사유 발생시 유예된
상속세 및 이자상당액 추징 ····························································154

Ⅵ. 상속세 납부유예 재허가 신청 가능 ························································155


〉〉〉〉 제4절 ㆍ 중소기업 가업승계시 증여세의 납부유예 ····························161

Ⅰ. 의의 ······································································································161

Ⅱ. 가업승계에 대한 증여세의 납부유예 요건 ···········································161
1. 증여세 납부유예 요건 ····································································161
2. 납부유예 대상 증여세 ·······································································163

Ⅲ. 납부유예의 신청 및 허가 기한 ·······························································165
1. 납부유예의 신청기한 ······································································165
2. 납부유예의 허가기한 ······································································168
3. 납부유예 허가통지 전 가산금의 면제 ··············································169

Ⅳ. 증여세 납부유예 적용 후 사후관리 위반시 증여세 추징 ·····················169
1. 납부유예 사후관리 요건 ································································169
2. 정당한 사유가 있는 경우 증여세 과세유예 계속 적용 ·················173
3. 사후관리요건 위반시 납부유예 증여세의 자진신고 납부기한 ·······173
4. 담보 변경ㆍ보전명령 불응 및 납부기한전 징수사유 발생시 유예된
증여세 및 이자상당액 추징 ···························································174
5. 증여세 납부유예 허가를 받은 후 증여자 사망으로 상속세 정산할 때 특칙 ···176

Ⅴ. 증여세 납부유예 재허가 신청 가능 ························································177


〉〉〉〉 제5절 ㆍ 기타 가업승계 조세지원제도 ··············································179

Ⅰ. 가업상속에 대한 연부연납 기간 특례 ····················································179
1. 의 의 ······························································································179
2. 연부연납 신청요건 ·········································································180
3. 연부연납의 신청방법 ······································································181
4. 가업상속공제 적용후 사후관리 위반 세액에 대한 연부연납신청 ··· 181
5. 연부연납의 신청 및 허가 기한 ······················································181
6. 상속세·증여세의 연부연납기간 ······················································182
7. 가업상속에 따른 상속세 연부연납기간 특례 ·································183
8. 연부연납기간의 변경 ······································································186
9. 연부연납에 따른 납부세액의 배분 ·················································187
10. 연부연납의 취소 ··········································································190
11. 연부연납가산금 ············································································192

Ⅱ. 최대주주가 소유한 중소ㆍ중견기업 주식에 대한 할증평가 면제 ········199
1. 의의 ································································································199
2. 최대주주의 주식에 대한 할증평가 및 최대주주의 범위 ················199
3. 할증평가를 하지 아니하는 경우 ····················································200
4. 중소기업ㆍ중견기업 주식에 대한 할증평가의 면제 ·······················202

사 례
〈사례1〉 경영기간이 다른 2이상 독립된 기업 가업상속시 공제한도액 계산 ··········23
〈사례2〉 중견기업 가업상속공제 배제기준 ······························································26
〈사례3〉 가업상속 공제액 계산 사례 ·······································································56
〈사례4〉 자산처분비율 및 상속세 과세가액 산입금액 계산 ····································67
〈사례5〉 정규직 근로자수 계산방법 ·········································································73
〈사례6〉 가업상속공제 적용후 가업자산 양도시 취득가액 계산 ·····························87
〈사례7〉 법인기업 가업상속공제 검토서 작성 형식 ················································90
〈사례8〉 증여세 과세특례와 가업상속공제를 모두 적용시 가업상속공제액 계산 ··· 91
〈사례9〉 수증자가 2인 이상인 경우 증여세특례 적용방법 ······································99
〈사례10〉 2024년 전과 후 각각 증여받은 경우로서 특례세율 적용방법 ·············100
〈사례11〉 가업승계 과세특례 적용후 상장차익 있는 경우 증여세 계산방법 ········116
〈사례12〉 父·母로부터 순차 증여시 증여세 과세특례 적용방법 ···························134
〈사례13〉 가업승계주식에 대한 증여계약서 및 증여세 특례신고서 작성요령 ······135
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