In case where a succession, commencing as a result of the death of a resident, when, as of the commencement date of succession, there remains, among the taxable amount of inheritance taxes, a value obtained by deducting a financial debt determined by the Presidential Decree from the value of financial property prescribed by the same Decree (hereafter in this Article referred to as the “value of net financial property”), an amount pursuant to the classification of the following subparagraphs shall be deducted from the taxable amount of inheritance taxes, but when such an amount exceeds
200 million won, 200 million shall be deducted:
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