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배우자 상속공제액 계산방법

Document Number

Written Internet Visit Counseling Team 4-227 ( November 17, 2005)

Journal

In applying the inheritance deduction for the spouse, the actual amount inherited by the spouse shall be calculated by deducting the liabilities actually acquired from the value of the property verified by registration, etc. in the name of the spouse, within six months from the day after the deadline for filing the inheritance tax base.

Congress RESALS

In applying the inheritance deduction under the main sentence of Article 19 (1) of the Inheritance Tax and Gift Tax Act, the amount actually inherited by a spouse shall be calculated by deducting the amount actually acquired by a spouse from the value of the property verified as the property actually inherited by a spouse by registering, registering, changing the title in the name of his/her spouse within six months from the date following the due date of reporting the inheritance tax base under Article 67 of the same Act, or by occupying the movable property by the spouse.

Article 19 of the Inheritance Tax and Gift Tax Act 【spouse Inheritance Deductions】