상속세법상 비상장주식 평가방법 개선에 관한 실무적 고찰

• 영문명: A Study on the Improvement of Value Method for Unlisted Stocks in Inheritance Tax Law
• 발행기관: 한국전통상학회
• 저자명: 金泰政(Kim, Tae-jung)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제21집 제1호, 37~54쪽, 전체 18쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2007.06.30

영문 초록

Now in inheritance law, stocks have been valued in the market price. But unlisted stocks cannot be easily valued in the market price. That is why they are appraised in additional ways. Although the current inheritance tax has been revised. there remain some problems causing the value of unlisted stock to be overestimated. This study will show Improvement of value method for unlisted stocks in inheritance tax law. Consequently, It would be desirable that the new method which reflects the differences in the company size is introduced like Japan's , considering small-medium enterprises are unlisted companies in Korea.

목차

Abstract

Ⅰ. 머리말

Ⅱ. 외국의 비상장주식 평가제도 및 선행연구의 검토

Ⅲ. 현행 상속세법의 평가제도

Ⅳ. 평가제도의 문제점 및 개선방안

Ⅴ. 결론

참고문헌

키워드

unlisted stock additional appraisal