(1) Article 3(1) of the Act provides that in the case of joint inheritance with not less than two inheritors, the establishment and confirmation of each inheritor’s specific obligation to pay inheritance tax should be made individually by each inheritor in principle.

In addition, "Calculation of the occupancy ratio of property" should be based on the taxable amount of inheritance taxes for each heir calculated through the process of deducting obligations, etc., excluding the value of non-taxable property, from the value of property appraised in accordance with the method of assessment stipulated in the Inheritance Tax Act. Based on this, the allocation of the amount of inheritance taxes to be specifically reverted to each heir is determined.

The inheritance tax payment obligation allocated to each inheritor through the above calculation process is the unique tax liability that each inheritor bears according to the ratio of possession.

Accordingly, when there are not less than two successors, the tax authority shall enter the total amount of tax payable in a tax payment notice, the tax base and tax rate deduction amount, etc. which are the basis for the calculation thereof, as well as the name of each co-inheritors, the ratio of possession of inherited property and the ratio thereof, and the tax amount to be paid by each co-inheritors by specifying the whole classification of the inheritance tax amount to be paid by each

(A) The Inheritance Tax Act provides that the inheritance tax shall be imposed on each inheritor by taking into account the fact that the inheritor jointly received the property of the inheritee in the case of joint inheritance.