This paper, on the one hand, analyzes the current Korean family succession tax rules and suggests some remedies as follows: First, the long term enterprise-centered system should be removed so as to cope with the meanings of the tax support system. This will bring the positive effects of improving employment in both sides of maintenance and expansion. Second, the restriction of one successor principle are to be changed. It should be allowed to designate several successors. Third, the current system of a legal portion of an heir is to be 내 far restricted, as to maintain the assets of family business. First of all the successor have the right to postpone the heirs' demanding of their legal portion. Forth, there is a need to review the unification of the deduction method in family business. On the other hand, there is also a need to legally protect the license agreement from the bankruptcy of licensee as well as licensor. The Korean insolvency Act of April 1, 2006, however, does not have any measure as to protecting the licensee from the insolvency. It is high time, for us to regulate such a situation. It would be very reasonable for us to permit the family business successor to request to make a new license agreement, when the licensor or the licensee becomes insolvency.