• 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.

• Journal of Agricultural Extension & Community Development
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• v.21 no.4
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• pp.939-965
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• 2014

Farm succession in the next generation has profound implications for the future structure of the agricultural industry and the procurement of agricultural human resources. Therefore, this study sought to suggest the policy directions for farm succession through investigating the foreign policies and comparing it with Korean policies. The followings were derived from the comparison analysis. First, support is required in establishing master plans for farm succession from operators to successors. Second, it is needed to develop and disseminate effective model for farm succession. Third, an assistance policy for farm households without successors should be initiated. Fourth, the fragmentation of farmland ownership should be counteracted.

• Journal of Venture Innovation
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• v.6 no.3
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• pp.241-263
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• 2023

Recently, the aging of SME managers has emerged as a major issue in business succession. The smooth succession of small and medium-sized enterprises (SMEs), which are the industrial base of Korea, is becoming an important issue for enhancing the vitality of the national economy, such as job creation, beyond mere discussion of inheritance. At this point, this study conducted an empirical analysis on the factors affecting corporate succession intention. As independent variables, corporate Capability consisting of employee competency, marketing competency, and digital competency, human factors such as managers, successors, and third-party stakeholders, and institutional factors such as legislation, taxation, and trust were set. In addition, the effect of adjusting the sales scale was verified. To this end, a survey was conducted targeting representatives who are currently running small and medium-sized enterprises (SMEs). The total number of valid questionnaires was 315. Based on this, an empirical analysis was conducted using the hierarchical regression method. The results of the empirical analysis are as follows. First, marketing competency and digital competency, managerial competency and successor competency, taxation and trust had a significant positive (+) effect on corporate succession intention. However, a significant influence relationship between the third stakeholder, employee competency, and corporate succession intention was not tested. Among the factors that have a significant impact, the size of the influence was in the order of taxation, successor competency, executive competency, trust, marketing competency, and digital competency. Second, the size of sales was found to moderate the relationship between the variables that had a significant effect on corporate succession intention, that is, management competency, successor competency, marketing competency, digital competency, taxation and trust, and corporate succession intention. Based on these research results, academic, practical, and institutional implications for smooth business succession are presented.

• Journal of Venture Innovation
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• v.6 no.1
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• pp.139-159
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• 2023

As the founders of small and medium-sized businesses age, the issue of business succession becomes increasingly important. In this study, we empirically analyzed the impact of various human and institutional factors on corporate succession intentions, including the CEO's competency, the successor's competency, third-party stakeholders, and institutional factors such as legislation, taxation, and trust. We surveyed CEOs who were currently running small and medium-sized enterprises (SMEs), and received a total of 201 valid questionnaires. We then conducted an empirical analysis using the multiple regression analysis method. Our results showed that both the CEO's competency and the successor's competency, which are human factors, had a significant positive impact on corporate succession intention. Institutional factors such as taxation and trust also had a significant positive impact on corporate succession intention. However, third-party stakeholders and legislation did not have a significant effect on corporate succession intention. Among the factors that had a significant impact, the size of the influence was in the order of successor's competency, CEO's competency, taxation, and trust. These research results have both academic and practical implications. By going beyond existing studies that focus solely on human factors, we have revealed that institutional factors such as taxation and trust have a very important impact on corporate succession.

• 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.

• 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 the Korean Home Economics Association
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• v.38 no.4
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• pp.129-142
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• 2000

The written lineages of 14 confucian royal famines were analyzed on the basis of the distance of family relationship to reveal some characteristics of the continuation principles in Chosun dynasty. The result shows that they used the nile of adopting the son of Legitimate wife as the head of the family, who had the same sumame and also ability enough to lead their clan. This nile has been observed for five hundred years over some socio-political differences of respective periods.

• Journal of Scientific & Technological Knowledge Infrastructure
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• s.3
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• pp.132-133
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• 2000

한국건설기술연구원은 1983년 6월 재단법인으로 출범하여 1988년 1월에 건설기술관리법에 의거 정부출연연구기관으로 승계.설립되었고 1999년 1월 건설교통부의 국립건설시험소와 통합후, "정부출연연구기관 설립.운영 및 육성에 관한 법률"에 의거 국무총리실 산하 공공기술연구회 소속기관으로 승계되었다. 건설기술연구원은 건설기술개발, 정책개발, 건설기술관리, 품질 인증 및 정보유통망구축 등의 업무를 수행하는 명실공히 우리 나라 최고의 건설기술종합연구 기관이다.

• 농업기술회보
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• v.45 no.4
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• pp.41-45
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• 2008