• 월간 기계설비
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• s.254
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• pp.54-62
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• 2011

기계설비건설업계의 성장을 이끌어온 창업세대가 세대교체 중에 있는 회원사가 늘어남에 따라 가업승계가 중요 관심사로 대두되고 있다. 정부는 중소기업의 가업승계 과정에서 발생하는 세부담을 완화하고 창업지원을 통한 투자 활성화 및 일자리 창출에 기여하기 위해 가업승계에 대한 세제지원을 지속적으로 확대해 왔다. 연간 매출액 1.500억원까지는 가업상속공제를 받을 수 있으며, 최대주주 등의 주식 또는 창업자금을 자녀에게 증여시 10% 세율로 과세하는 증여세 과세특례 제도를 2013년까지 연장했다. 본지는 정부의 중소기업 가업승계 지원 제도를 연재한다.

• 프린팅코리아
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• s.63
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• pp.115-117
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• 2007

중소기업 가업 승계를 원활히 하기 위해 일정 요건을 갖춘 경우 상속.증여세를 감면하는 제도가 시급히 도입돼야 한다는 주장이 제기되고 있다. 이오 관련 정부에서도 중소기업의 가업승계를 원활히 할 수 있도록 세제를 개편할 움직임을 보이고 있다. 정부는 최근 이르면 내년부터 가업을 상속할 때 내는 상속세 공제한도를 '5억원 또는 상속 재산 대비 10% 이내' 로 확대하는 방안을 추진한다고 밝혔다. 김태년 의원 주최로 최근 국회에서 열린 중소기업 가업승계 지원을 위한 토론회에서 중소기업연구원 신상철 연구위원은 "상속세는 중소기업 활동에 지장을 초래하는 것을 최소화하는 방향으로 개선돼야 한다"고 말하고 "이 세제가 가업승계 저해요인이 돼선 곤란하다" 고 덧붙였다. 다음은 이날 토론회에서 신상철 박사가 발표한 내용을 요약한 것이다.

• Korean small business review
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• v.39 no.1
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• pp.1-39
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• 2017

The first generation of the business that had been founded in 1960~1970s faces the situation to consider the succession of the family business developed by devotion of their whole lives in the critical timing to the next generation. In the process of selecting the party of family business succession, it is required to consider a variety of succession types including smooth transfer to the other family member or the employee of the company, selling the company, or hiring external specialist. Foreign countries acknowledge the importance of the succession in the family owned company to perform multiple studies on the influential factors to the succession, distinction, and types of family business succession; and they utilize the results for the related policy development and the support of family owned business succession. However, few studies have been conducted on the succession of the domestic family owned business and majority of them are related to the types of succession. Considering its share and influential power in the domestic economy, it is necessary to develop the guideline and the policies to solve many issues on the succession of the family owned business by systemic studies. Hence, the impact of the main characteristics in the family owned business on the types of its succession was analyzed in this study focusing on five domains of Socioemtional Wealth (SEW) in view of Behavioral Agency Theory by Gomez-Mejia et al. (2007) using the data from 540 family owned small-to-medium sized businesses so as to analyze the issues on their business succession. Upon the empirical analysis results, it was confirmed that they were influenced to the selection of succession type by family succession > internal employee succession > external succession, for the variables of social contribution which were non-financial characteristics, internal employee succession > family succession > external succession for the intellectual properties, and family succession > external succession for the management participation of the family. The distinction of social contribution were influenced the most to the selection of the succession types. Financial factors, business performance, and R&D investment variables were not significantly influenced to their selection of the succession types. In case of simultaneous management, the family succession rate was high and it showed the control effect to strengthen selecting family owned business with R&D investment, social contribution, and company history variables. The behavioral agency theory used in this study was confirmed with high explanation power on the family owned business succession. The family owned business showed the tendency to maintain SEW, and non-financial factors such as accumulated know-how and social contribution based on the long term history were significantly affected to the succession in the small-to-medium sized family owned businesses, unlike general large sized listed companies. The results of this study are expected to be helpful practically for the succession of the family owned business and to suggest the guideline for the development of governmental policy.

• The Journal of the Korea Contents Association
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• v.22 no.7
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• pp.240-252
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• 2022

A lot of research has been done on the succession of family businesses. However, there has been little discussion and policy approach on the succession of small enterprise. Since '19, the government has established a policy on the concept of small enterprise succession. Therefore, the time has come for a research system to establish the concept of small enterprise succession. Accordingly, this study tried to apply it to small enterprise based on the existing discussion on family business succession. As a result, even for small business owners, the internal factors of enterprise, spirit, and craftsmanship had an important influence on succession. However, small enterprise have a characteristic that ambiguity of authority occurs because they are not yet systematized. Also, role ambiguity occurs in performing various roles, which can be viewed as a characteristic of small enterprise. Prior to empirical research on the family business succession of small enterprise, this study tried to present the basis for the need for research in this field by presenting the definition and conceptualization of small enterprise succession through case study.

• Journal of Digital Convergence
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• v.12 no.7
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• pp.95-101
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• 2014

In this study, we look at the current state of the inheritance system of family business in korea, you are trying to present a remedy for the activation of family business succession. The family business inheritance tax assistance benefits at the time, it is necessary to define the effect that offers the advantage of tax support to reflect correctly, the scope of its application subject property, easy to match the requirements of the family business succession is family business succession Small Business issue of effectiveness of the system has not emerged, there is a need to strengthen the requirements of family business succession that takes into account the reality of small and medium-sized enterprises. In addition, if you provide the inheritance tax deduction for the inheritance of the family business, only to inherit the family business of a substantial tax advantages help to move back, the provisions of the post-management is necessary.

• Monthly Korean Chicken
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• v.15 no.12
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• pp.98-100
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• 2009

가업승계와 상속세는 아는 만큼 혜택을 더 누릴 수 있다. 정부에서는 국내 기업의 대다수를 차지하는 중소기업을 안정적으로 성장시키고, 고용 유지, 경쟁력 강화 등에 도움을 주기 위해 중소기업의 가업승계에 세제지원혜택을 주고 있다. 이에 이번호에서는 본 제도에 대해 자세히 설명하고자 한다.

• Product Safety
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• s.182
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• pp.28-29
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• 2009

• The Journal of the Korea Contents Association
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• v.22 no.5
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• pp.155-164
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• 2022

The purpose of this study is to understand the brand effectiveness of the small enterprise succession policy. small enterprise have a close relationship with consumers, it is necessary to examine the consumer effects of authentication policies. Therefore, the policy itself was identified as a brand, and the influence between brand image, attitude, and loyalty was attempted. As a result of the study, it was found that the brand image of the two factors of the policy had a positive effect on attitude and loyalty. Based on the research results, the necessity of evaluating policies from a business perspective was suggested. Above all, it will be meaningful in applying the concept of a brand to the policies used by consumers and examining the effects.

• KOREAN POULTRY JOURNAL
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• v.46 no.9
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• pp.116-119
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• 2014

최근 농협경제연구소에서 실시한 조사에 따르면 2013년 기준 축산농가 경영주의 고령화율은 44.3%로 3년새 4.6% 증가하였다. 고령화 정도는 65세 이상 인구가 총인구에서 차지하는 비율이 7% 이상일 때 고령화 사회라고 부르며 20% 이상이면 초고령 사회로 분류한다. 축종별 고령화 정도를 보면 산란계 농가의 고령화율이 49.2%(2013년 기준)로 가장 높게 나타났다. 또한, 후계자가 확보된 축산농가는 50.6%에 불과한 것으로 나타났다. 가업을 승계하는 젊은 양계인들이 없다면 국내 양계업의 미래도 없다고 봐야할 것이다. 낙원농장 김동규 사장은 청소년 시절부터 가업승계를 꿈꿔 왔고 양계산업의 큰 애착을 보이고 있다. 산란계농가 2세로 산업발전에 힘쓰고 있는 김 사장을 만나 농장운영 상황에 대해 들어보았다.

• Journal of Digital Contents Society
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• v.19 no.5
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• pp.917-926
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• 2018

In recent years, it has been supporting sustainable growth to be a longevity company such as training, consulting, finding and rewarding excellent companies, and tax support for the smooth family business succession of family businesses. The smooth family business succession of these companies has positive effects such as maintaining and improving technological competitiveness, maintaining stable employment, creating long-term investment and new jobs. However, since the concept of the family dominant business is still unfamiliar in Korea, the research on the family dominant business is also insufficient. Now, as family dominant business have a very high share in the national economy, there is a need for research on family dominant business in Korea. Therefore, this study conducted an empirical research on succession process consulting satisfaction of family business centered on small business owners and analyzed the difference of it.