상속세법상 비상장주식 평가방법 개선에 관한 실무적 고찰

A Study on the Improvement of Value Method for Unlisted Stocks in Inheritance Tax Law

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.