가업승계의 특성요인이 만족도 및 의사결정에 미치는 영향

The Influence of the Trait Factor of Family Business Succession on Satisfaction and Decision Making

The SMEs takes a very high portion out of the total industries in a county. Also, it is necessary for the large conglomerates and SMEs to grow in harmony and balance to make sure that the industries of a country grow. The purpose of this study is to conduct an empirical analysis on the influence of the characteristics of family business succession upon the decision making on the family succession of the business by mediating the satisfaction. For this study, residents in Busan and Gyongnam who were interested in the issue of family business succession were interviewed over the period from January 20, 2020 to May 10, 2020. The Survey was conducted as the form of online survey. Of the 368 responses received 32 responses which were incomplete and regarded insincere werer excluded. The data gathered were coded and processed using IBM SPSS 25.0 and AMOS 25.0 to run the analysis. The result of the verification of the hypothesis of this study was as follows; First, four factors, namely the social environment, members characteristics, inheritance tax systems, and obstacles, were identified through exploratory factor analysis and confirmatory factor analysis. Second, social environment, memebrs characteristics, obstacles affected satisfaction of tax agents in relation to family business succession. Based on the above research results, the family business succesion tax agen should play a role that can positevely influence decision making on family business succession and maximize public benefits by providing appropriate services. Companies with a long business period have a high probability of becoming a prestigious and long-lived company, and since it has high tangible and intangible values, the direct parties and members of the family business inheritance will also have a high will to succeed.