In case where a succession commences as a result of the death of a resident, between the total amount of deductions, pursuant to the provisions of Articles 18 (1) and 20 (1), and the amount of 500 million won, the successor or testamentary donee may deduct the larger amount: Provided, That in case where there is no report, pursuant to the provisions of Article
67, the amount of the deduction shall be 500 million won.