가업상속공제와 공동주택관리업 적용에 관한 연구

Abstract

In order to support the stable life of the heirs and their families even after the death of the decedent, the Inheritance Tax and Gift Tax Act provides for deductions of a certain amount of money in consideration of the personal situation of the heirs and the material situation of the inherited property, and stipulates the family business inheritance deduction system.
 Accordingly, the Korea Housing Management Association announced that 2023. 9. Through an inquiry to the competent authority, the condominium management business was inquired whether the condominium management business is eligible for the deduction of the family business inheritance company, and the competent authority replied that the condominium management business is not a company eligible for the deduction of the family business inheritance business.
 However, it is necessary to re-examine whether the condominium management business is included in the family business inheritance deduction related to Article 15, Paragraphs 1 and 2 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act.
 First, since the Special Act on the Safety and Maintenance of Facilities defines apartment houses as buildings and classifies them as facilities, it should be interpreted to include the business facility management and business resource service businesses among the business facility management and business resource service businesses that are subject to the family business inheritance deduction according to the Korean Standard Industrial Classification for small and medium-sized enterprises eligible for family business inheritance deduction.
 Second, the same article [Annex] of the same Act defines the types of business under the provisions of individual laws and includes the housing rental management business under the “Special Act on Private Rental Housing”, but the Private Rental Housing Act applies to matters not stipulated in this Act with respect to the construction, supply and management of housing, etc., and thus applies to the “Housing Act”, “Building Act”, “Apartment Housing Management Act”, and “Housing Lease Protection Act”.
 In the same way that the housing rental management business under the Special Act on Private Rental Housing is defined as a company subject to the family business inheritance deduction under the individual law, the condominium management business under the Apartment Housing Management Act, which has the same content, should be included as a company subject to the family business inheritance deduction under the individual law.