After the commencement of succession, with respect to inherited property, after the shares in succession of each successor are determined and a registration, record, and/or entry of a change of holders is made (hereinafter referred to as a “registration, etc.”), by means of a registration, etc., then, with respect to such inherited property, the value of property being received by a specific successor, in excess of the original shares in succession, in accordance with a distribution pursuant to an agreement between the co-successors, shall be included in the property received as
a donation from the successor whose shares in succession decreased, due to the distribution concerned: Provided, That the same shall not apply to the case where acquiring in excess of the portion of original inheritance by a re-distribution within the deadline to file a tax base return of inheritance tax under the provision of Article 67, and where there is any
justifiable cause, such as invalidity or revocation, etc. prescribed by the Presidential Decree with respect to redistribution of the original inherited property.
After the commencement of succession, with respect to inherited property, after the shares in succession of each successor are determined and a registration, record, and/or entry of a change of holders is made (hereinafter referred to as a “registration, etc.”), by means of a registration, etc., then, with respect to such inherited property, the value of property being received by a specific successor, in excess of the original shares in succession, in accordance with a distribution pursuant to an agreement between the co-successors, shall be included in the property received asa donation from the successor whose shares in succession decreased, due to the distribution concerned: Provided, That the same shall not apply to the case where acquiring in excess of the portion of original inheritance by a re-distribution within the deadline to file a tax base return of inheritance tax under the provision of Article 67, and where there is anyjustifiable cause, such as invalidity or revocation, etc. prescribed by the Presidential Decree with respect to redistribution of the original inherited property.
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