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조세심판원 질의회신 | 2019-06-18 | 서면-2019-상속증여-0211 | 상증
Document Number

Document-2019- Inheritance or Gift-0211 ( October 19, 2019)

Items of Taxation

Certificates of merit

Taxpayer Serial Number

Inheritance Tax Division-

요 지

It shall be applied according to the determination of the head of the competent tax office at the time of determination of the tax base and tax amount of the inheritance tax in extenuating circumstances that may not be divided within six months from the following

Contents of Answer

E In the case of E-Question, property tax and-2981 ( September 29, 2008) shall be referred to.

Related statutes

Article 19 of the Inheritance Tax and Gift Tax Act

Main text

Article 17

【Reference Materials】

1. Factual basis

on June 28, 2018, 010, 000, and the heir died, and 1 her mother and her child.

On October 15, 2018, the mother, among inherited property, prepares a written agreement on the division of inherited property between the inheritors to divide the real estate into financial property, and the children.

Although the transfer of a title to financial property is intended by the agreement on the division of inherited property, the mother's health has deteriorated, and the change of title is not made on November 10, 2018.

2. Contents of questioning;

○ In case where a written agreement on division of inherited property is prepared and transfer of title to financial property is not made, whether a spouse deduction can be applied.

3. Related Acts and subordinate statutes.

○ Inheritance Tax and Gift Tax Act Article 19 Inheritance Deductions

(2) A spouse's inheritance mutual aid under paragraph (1) shall apply where the inherited property of the spouse is divided (where registering, registering, transferring, etc. the property of the spouse is necessary, limited to the property that has become registered, registered, changed the title; hereafter the same shall apply in this Article) by six months from the day following the date on which six months have elapsed from the date of division of inherited property (hereafter referred to as "period for division of inherited property of the spouse" in this Article). In such cases, the heir shall report

Article 17 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act: Value of Inherited Property and Undivided Grounds

(1) "Value of inherited property prescribed by Presidential Decree" in the formula referred to in Article 19 (1) 1 of the Act means the value calculated by subtracting the value of the following property from the total amount of assets acquired by inheritance:

1. Non-taxable inherited property as prescribed in Article 12 of the Act; and

2. Public imposts and obligations as prescribed in Article 14 of the Act;

3. Property not to be included in the taxable amount of inheritance taxes of donated property of a public service corporation, etc. under Article 16 of the Act.

4. Property not included in the taxable amount of inheritance taxes of trust property under the provisions of Article 17 of the Act.

(2) "Inevitable reason prescribed by Presidential Decree" in the main sentence of Article 19 (3) of the Act means any of the following cases:

1. Where an inheritor, etc. files a lawsuit demanding inheritance recovery against the inherited property, or requests a trial on division of the inherited property;

2. Where the head of competent tax office recognizes the fact that the spouse may not divide his portion of inheritance due to unavoidable reasons, etc. for which successors have not

(3) A person who reports a reason that it is impracticable to divide an inherited property pursuant to the proviso to Article 19 (3) of the Act shall report, as prescribed by Ordinance of the Ministry of Strategy and Finance, within the time limit for the division of inherited property under Article 19 (2) of the Act, along with documents evidencing the reason falling under any subparagraph of paragraph (2).

4. Related cases;

○ Property Tax Department-2981, September 29, 2008

In the application of the proviso to Article 19 (2) of the Inheritance Tax and Gift Tax Act, whether it falls under Article 17 (2) 2 of the Enforcement Decree of the same Act shall be determined and applied at the time of determination of the tax base and tax amount of the inheritance tax under Article 76 of the same Act by the head of the competent tax office as to whether it falls under the fact that the spouse's inheritance could not be divided due to unavoidable reasons, etc. for which the inheritor is not finally determined by the "Report on Undivided