경영컨설팅 특허평가 후 주식승계
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안녕하세요. KB기업성장지원센터 입니다.
오늘은 중소기업의 경우 항상 고민거리인 비상장 가치 평가로 인한 주식이 올라서 자식에게
증여를 해주고 싶은데 세금때문에 걱정인 기업에 대한 사례입니다.
비상장 가치 평가는 3년 이후에는 순자산과 순이익으로 해서 평가 되기 때문에 이익이 마이너스가
되지 않는 이상 무조건 올라갈수 밖에 없습니다.
또한 잉여금을 처리 할수 없기 때문에 순자산이 자꾸 올라가서도 문제가 됩니다.
액면가 5000원짜리였던 주식을 약 10만원까지 올라서 그걸 주고 증여세를 내면
아깝기도 하지만 증여세도 만만치 않습니다.
3억을 주식으로 증여 해준다라고 가정을 하면 10년 이내
5000만원 증여해 준 적이 없다라 가정합니다.
2억5천만원에 대한 20% 에서 1000만원 빼주면 대략
증여세가 4000만원 정도 나오게 된다라는거죠.
그래서 당사는 특허를 통한 자본증자를 하였습니다.
창업일 | 2019년 8월 | 지 역 | 경기도 평택 | ||||||||||
업 태 | 제조업 | 종 목 | 플라스틱 제조 | ||||||||||
기업형태 | 법인사업자 | 기업등급 | BB+ | ||||||||||
매 출 | 2019년 | 16억 | 2020년 | 16억 | 2021년 | 18억 | |||||||
종업원수 | 2019년 | 7명 | 2020년 | 7명 | 2021년 | 8명 | |||||||
| 특이사항 | 재단 사용중 | ||||||||||||
| 진행결과 | 특허를 통한 자본증자 | ||||||||||||
| 추가요청 | 경정청구 | ||||||||||||
자녀로 특허를 만든후 평가후 기업에 양도 한 후 그 만큼 금액을 자본으로 증자 하였습니다.
이렇게 한다고 세금이 아예 없는건 아니고 60%까지는 공제 해주고 나머지
40%에 대해서는 종합소득으로 세금은 나오지만 법인 입장의 경우 특허까지
생기면서 기업등급에도 긍정적이며 또한 5년간 감가를 할수 있기 때문에
매년 대략 5000만원정도에 대한 10%~20% 법인세를 세이브 할수 있습니다.
이상으로 특허를 통한 주식 이동에 대한 사례를 마치겠습니다.
온라인 상담 신청이나 대표전화 1666-2132 로 전화주시면
지역담당자 배정후 정성을 다해 상담해 드리겠습니다.
감사합니다.
- 이전글기업신용등급 컨설팅 22.05.24
- 다음글항공 사이버 보안 시장 전망: 연결된 항공기 및 공항 시스템 보호 25.12.19
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