The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. Article 3(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 9916, Jan. 1, 2010; hereinafter “former Inheritance Tax Act”) provides that an inheritor is obligated to pay inheritance tax according to the ratio of the property that he/she received or is to receive among inherited property. Article 3(4) of the former Inheritance Tax and Gift Tax Act provides that an inheritor is jointly and severally liable to pay inheritance tax within the limit of the property that he/she received or is to receive.

Therefore, each co-inheritors are jointly and severally liable to pay the inheritance tax of other co-inheritors within the limit of the property they received or received, as well as the unique tax liability to pay the inheritance tax according to the ratio of the property received or to be received by them among the total amount of the inheritance tax calculated by setting the total value

(See Supreme Court Order 2013S33, 34 Decided June 24, 2013 (see, e.g., Supreme Court Order 2013S3, Jun. 24, 2013). As above, setting an inheritor’s inherent duty to pay inheritance tax and joint liability based on the property received or to be received by the heir is intended to impose a tax on a person who acquired the property gratuitously transferred due to the death

Therefore, as long as Article 3(3) of the former Inheritance Tax Act provides that “The inherited property under paragraph (1) includes the donated property received by a successor or a testamentary donee who is added to inherited property pursuant to Article 13 of the former Inheritance Tax and Gift Tax Act” as a standard for determining the heir’s inherent duty to pay inheritance tax, prior donated property included in such inherited property constitutes “property received or to be received by each inheritor” under paragraph (4) of the same Article.

On the other hand, the former Inheritance and Gift Tax Act is to maintain equity in inheritance tax and gift tax and to prevent an act unreasonably reducing the burden of inheritance tax by progressive tax rate.