상속세 전략, 고려 사항 및 시사점

상속세와 증여세는 종합적인 판단이 필요합니다. 부동산을 유동화하면 세금 부담을 줄일 수 있습니다. 세법을 이해하는 것이 중요합니다.

### 상속세를 최소화하고 효과적으로 자산을 이전하기 위한 전략
* 🏠 부동산 자산의 비중이 높은 개인의 경우 상속인이 상속세 납부에 필요한 자금을 **조성**하기 어렵기 때문에 상속세 부담에 대비하기 위해 부동산을 **부분적으로 유동화**하는 것이 바람직할 수 있습니다.
* 💰 증여 시 상속세와 증여세 중 어느 것을 선택할지 정답은 없으며, 둘 다 **종합적인 평가**가 필요하기 때문입니다. 상속세의 경우 모든 세금을 먼저 계산하는 반면, 증여세는 증여받은 재산의 **가치**를 기준으로 계산합니다.
* 📝 상속세를 미리 줄이기 위해서는 사망 전에 **인위적으로 현금을 인출**하거나 **세금 신고 없이 자녀에게 돈을 증여**하는 등의 행위를 방지할 필요가 있습니다.
* 💸 사망 전 **1년 이내 현금 인출액이 2억원을 초과**하거나 사망 전 **2년 이내 현금 인출액이 5억원을 초과**하는 경우 국세청에 **충분히 입증**해야 합니다.
* 🏦 가족법인으로 부동산을 운영할 경우 개인에 비해 임대소득에 대한 세금이 **상대적으로 낮고**, **자산가치가 높을 때 더 유리합니다.
* 🏡 비과세 상속 주택의 경우 **소유 기간**, **처분 순서**, **비과세 대상 주택 수** 등을 고려하는 것이 중요합니다.
* 🎁 비과세 증여 시 자녀가 **30세 또는 40세**가 될 때까지 총 **4회** 증여가 가능하며, **가족의 자산운용 스타일**에 따라 증여하는 것이 유리합니다.
* 📆 사망일로부터 1개월 이내에 부모님의 사망신고를 하고, 부모님의 재산을 조회하려면 **상속세 원스톱 서비스**를 이용해야 합니다.

First of all, the statement that there is no inheritance tax up to 1 billion is half correct and half incorrect. For those with a high proportion of real estate, it may be advisable to partially liquidate cash. Because hello, this is Lee Sung-ho from the newspaper. I mainly research how to transfer assets more reasonably and flexibly within the family circle. The newly released book on asset transfer is an expanded version. In the existing book on asset transfer, more understandable charts or statistical data have been included. Some outdated parts of the existing data have been boldly deleted, so you can consider it as an expanded version of the asset transfer book. In fact, when consulting on inheritance and gift taxes, it is often difficult to distinguish between the two.

There are actually many cases. First of all, inheritance tax is now for the heirs, so the transfer of property takes effect through the death of the deceased. In the case of a gift, now the majority are parents, right? The donor, while alive, transfers property through a gift contract. In summary, inheritance tax and gift tax, then which one should you choose to pay less tax, many people are curious about this. But ultimately, there is no definitive answer. Both inheritance tax and gift tax require considering both options and making a comprehensive judgment together. And I can tell you that there are two major differences in the background. The first is that you can see the calculation structure. In the case of inheritance tax, the so-called estate tax fairness general, all taxes are summed up and the tax calculation is done first. So.

Taxes are calculated first, and then regardless of the number of heirs and the ratio of distribution among heirs, the calculation of taxes is done independently of those factors. Due to this, there is a high possibility of a high tax amount being imposed. However, in the case of gift taxes, the tax is calculated based on the value of the property received as a gift, so there may be a relatively lower tax burden compared to inheritance taxes where the tax is calculated based on the total amount inherited. For example, let's assume there is a real estate worth 10 billion. If four people receive gifts or inheritances, in the case of inheritance tax, approximately 4.5 billion will be imposed for the 10 billion. This tax of 4.5 billion is calculated first, and if each recipient receives a large share of the inheritance, they will bear a higher tax burden accordingly. The general framework of 4.5 billion remains unchanged.

In this case, if three people each receive 2.5 billion won as a gift, you only need to pay taxes on the 2.5 billion you receive. Therefore, from the perspective of spreading this tax burden, it can be seen that the gift tax is much lower. However, secondly, in fact, whether inheritance tax or gift tax is lower, you need to consider the final amount of tax you have to pay. In the case of inheritance tax, there are various and numerous deduction systems compared to gift tax. Even just listing them, there are general deductions, spouse inheritance deductions, financial asset inheritance deductions, long-term housing inheritance deductions, business inheritance deductions, and more. There are many deduction systems, while in the case of gift tax, there is only one deduction based on the relationship with the donor.

Although everyone knows about the deduction of gift tax, the amount is not so significant. If I want to give a gift, it is much lower compared to the current value. For adult children, it is only 50 million won, and for minor children, it is only 20 million won. Therefore, in terms of this deduction system, inheritance is much more advantageous. So, to determine whether inheritance or gifting is more advantageous, you need to consider your current situation and carefully evaluate each case. As you can see from the name, it means estimating what I have inherited on the date of death, even though I cannot confirm the amount at the time of death. Therefore, in order to reduce inheritance tax in advance, before passing away, for example, artificially withdrawing cash without reporting taxes and secretly giving it to children, it is necessary to prevent such actions. This is to prevent such actions, and before this cash withdrawal or passing away, to prevent parents from giving money to their children without tax reporting.

If the amount of real estate disposal exceeds a certain amount, the heir must prove where that amount was spent. If they cannot prove it, or if they cannot prove it beyond a certain level, the country will unjustly estimate it as inherited, even though it may be unjust from the heir's perspective. This estimated property value can be judged based on three main criteria. The first is the time requirement. Therefore, not all cash withdrawals made before the parents pass away are estimated, but rather those made within 1 year before death, or within a maximum of 2 years before death, including cash withdrawals or real estate disposal. If there are cash withdrawals, the focus is on proving them. The second is the amount requirement. Within 1 year before death, if cash withdrawals exceed 200 million won, or within 2 years before death.

Within two years before death, if the amount withdrawn in cash exceeds 500 million won, as an heir, it is necessary to sufficiently prove to the National Tax Service whether it was used for a reasonable purpose or not. However, in cases like financial transactions, stocks, bonds, or deposits, even if they are family members, if I did not directly manage them, I cannot prove where the money was spent. Therefore, if there is an amount that the heir could not prove despite their best efforts, as long as it does not exceed the standard amount, it is not considered as estimated inheritance property. Therefore, it is important to determine how much I can prove under this standard amount, and especially when there is a later inheritance tax audit, the estimated property value will be subject to taxation.

This is the most contentious part at the tax office. In fact, it is one of the most commonly investigated items in tax audits, so it would be good to pay attention to it. Therefore, if you say that you expect a significant amount of cash withdrawals just before a transaction, it would be good to make a simple note about the amount. Record who you transferred to, for what purpose, how much, or whether you withdrew cash. This is considered one of the best practices in financial management habits. In the case of debts, it refers to debts that the parents could not pay by the date of death. Debts come in various types, and once they occur, the amounts are not small, and they have a significant impact, such as deducting from the inheritance property value.

One common thing you might hear is that deceased parents took out a loan in their name or there may be a mortgage on the inherited real estate. So, if you ask the bank for a statement of how much debt is left in the current financial period, you can easily check the statement. Therefore, regarding the debtor amount on this statement, you can deduct it from the amount I am inheriting. Also, your parents may have rental properties, so if there are tenants in those properties, there may be a rental deposit when they vacate. Therefore, when the tenant vacates, it is an amount that must be returned from the parents' perspective, so this rental deposit also counts as a debt.

In the case of a security deposit, most of the time, the amount of the lease security deposit is specified in the lease agreement. However, if the contents of the lease agreement do not change, it is usually written only once initially and not renewed thereafter, which is practical. Therefore, if your parents pass away, it would be cumbersome but it would be good for the tenant to update the lease agreement to prove that the security deposit is still valid. On the other hand, if your parents were running a business before they passed away, there might be outstanding amounts owed to suppliers or customers. In that case, since it is money that should originally be repaid from the perspective of your parents, these amounts can also be recognized as debts, and the date of death.

If there are workers under this until now, retirement consultations for these workers can also be recognized as parents' debts. If your parents have been hospitalized or lying in a hospital bed for a long time until they pass away, the hospital and caregiving costs can be substantial. Therefore, instead of children bearing these hospital, caregiving, and living expenses during their parents' lifetime, if possible, parents can take out a loan in their own names. They can use the loaned amount for living expenses, and after using it sufficiently, the remaining amount can be recognized as a debt deduction when declaring inheritance tax. So, if these hospital and caregiving costs are significantly higher than usual, parents can strategically take out a loan in their names for that specific amount to reduce the inheritance tax when declaring the inheritance property value.

It could be a way to reduce taxes. First of all, the statement that there is no inheritance tax up to 1 billion is half correct and half incorrect. In order for this statement to be correct, two main conditions must be met. First, there is a need to understand how the 1 billion is structured in terms of deductions. The other is that the appraised value of the inheritance property and the value of the property viewed by the tax law can differ significantly. Firstly, the deduction of 1 billion is applied as a basic amount when there is a spouse. So, when I pass away while my spouse is alive, only a legal spouse in a legal marriage is recognized. Therefore, in the deduction for a spouse's inheritance, a minimum of 500 million and a maximum of 3 billion won are recognized.

Even if you have no inheritance, you can receive a minimum deduction of 500 million won. Typically, it is most advantageous to apply a lump sum deduction of 500 million won for the remaining 500 million won. Therefore, when it comes to a deduction amount of 1 billion won, it consists of a spouse inheritance deduction and a lump sum deduction of 500 million won. So, if you think about it this way, okay, if the deduction amount is 1 billion won, I understand that. Then, the property value I am looking at seems to be around 800 million won currently. I can have a guaranteed deduction amount of 1 billion won. In tax law, you might think it's 800 million won, but no, it's actually 1.5 billion won. So, if you ask where the difference of 700 million won comes from, it directly relates to inheritance tax. The spectrum of inheritance tax is quite broad. I only considered my parents passing away on the date of death, and I only thought about this real estate and deposit balance.

In reality, looking at the increase in property value in the Inheritance Tax Act, it is said that the amount that occurs within 10 years before death and within 6 months after death is all included in the inheritance property value. So, what is it within 10 years before death? Within 10 years before death, if parents have given a gift to the heirs in advance, or within 5 years before death, if parents have given a gift to someone other than the heirs, typically to son-in-law, daughter-in-law, or grandchildren, then if there is a gift given within 5 years before death, it is naturally included in the inheritance property value as a pre-gift amount. Also, as I mentioned earlier, when the estimated inheritance property exceeds a certain amount within 2 years before death, you have to prove it, and if it is inevitably impossible to prove, it may be unfair.

It is presumed to have been inherited, so the remaining assets at the time of death are not current, but events in the past can still be included in the property value. Events that occur within 6 months after death can also be included in the inheritance property value. The first one is severance pay. If the deceased was working at a company or was a public official, severance pay would naturally be generated. The second one is insurance money. Even though I cannot confirm the insurance money on the day my parents passed away, both severance pay and insurance money can be obtained through a death report from the company I am currently employed at or by claiming from an insurance company or securities firm. Therefore, events occurring after death can be sufficiently included in the property value, and severance pay or insurance.

If an insurance payout is a large amount once it occurs, you need to consider that the deductible amount can exceed what you think by a lot. It is something to keep in mind that the inheritance property can be structured to exceed the deductible amount by much more than you think. It's a topic that is often asked about, but for those with a high proportion of real estate assets, it may be advisable to partially liquidate them if possible. This is because the proportion of real estate is very high, and the higher the value, the more difficult it is for the heirs to generate the actual resources to pay the inheritance tax. Therefore, it may be a good idea to liquidate some of the real estate assets in advance, so that the remaining amount can be used sufficiently for daily living expenses or medical expenses, and the rest of the amount can be liquidated as much as I expect for inheritance tax, and if I leave it as an inheritance, from the perspective of the children, they can receive that money and pay the total inheritance tax.

However, even if half of it, I can immediately use it as funds to pay, so I may need to consider some cash flow. And from the perspective of children, unnecessarily taking out loans to pay this inheritance tax, or applying collateral, it is not necessary to do so, so it is possible to consider paying it annually in a better environment. Even if we choose to pay this inheritance tax annually, the country does not provide it for free. Naturally, I have to provide collateral again for the amount of annual payment, and on top of that, a very high surcharge of around 3.5% annually is added. Therefore, if I consider that the additional surcharge, aside from the main tax and inheritance tax that I pay annually, is one tax, I will not necessarily go for annual payments, but among them, one part will be paid in cash, and only the remaining amount at a reasonable level.

It can be summarized that making annual payments for inheritance is beneficial from the perspective of heirs. When receiving cash, unlike receiving real estate, there is no acquisition tax. When we inherit real estate, acquisition tax is incurred. This acquisition tax must also be reported and paid within 6 months, just like inheritance tax. Therefore, from the perspective of heirs, already burdened with high taxes, they worry about how to prepare for inheritance tax and where to get the money. Since they also have to worry about acquiring tax, it becomes an additional burden. Generally, if we inherit real estate worth 2.5 billion KRW based on the standard market value, the acquisition tax is approximately 3.16%. So, the acquisition tax amounts to around 80 million KRW. Therefore, if I were to inherit real estate worth 25.5 billion KRW, instead of inheriting the real estate, if I receive cash equivalent to 2.5 billion KRW, it seems that the inheritance tax would still come out, but at least it would be free from the burden of acquisition tax.

There are benefits to doing this, so I think it's a good idea to consider and plan ahead how to mix my real estate portfolio and cash assets portfolio so that when I pass away, my heirs can declare and pay inheritance tax in a better environment. In terms of tax law, when it comes to real estate transactions, there are generally two key dates to consider: the day I receive the remaining balance and the month I transfer ownership. In practice, ownership is usually transferred after receiving the remaining balance, so in general, real estate transfers are determined based on the remaining balance 1. Therefore, depending on whether you receive the remaining balance before or after death, the tax implications can be significant. In conclusion, in most cases, it is advisable to receive the remaining balance after death.

I would like to explain. First, let's compare. Before this person passes away, if I say I will receive the remaining balance in advance, for example, let's say the property value is 1 billion KRW, and I transfer the ownership. If I receive the remaining balance first, then the transfer tax will occur first. Then, when the parents pass away, the inheritance tax will be imposed. In the case of the 1 billion, the transfer tax for each individual will be around 200 million KRW. So, after paying the transfer tax for the 200 million, the remaining 800 million will no longer be real estate but will remain in cash. If I pay the inheritance tax for this 800 million, it will be approximately 50 million KRW. In this case, assuming there are no descendants, I will deduct 500 million KRW from the 800 million and pay the inheritance tax for the remaining 300 million, which will be around 50 million KRW.

Issues arise to some extent. So, if the final payment date is before the death, the gift tax would be around 200 million, and the inheritance tax would be about 50 million won. Combining them, it would be around 250 million won in taxes. However, on the contrary, if I receive the money after the death rather than in advance, how would the tax be calculated? In this case, since the death occurs first in order, the gift tax would come first. Then, from the perspective of the children receiving the inheritance and reporting the gift tax, if there is a market value within 6 months before and after the inheritance date, that market value, let's say 1 billion won, would be the basis for the inheritance tax calculation. Therefore, the inheritance tax should be calculated based on this 1 billion won. Similarly, if I deduct the basic deduction of 500 million won without any spouse, the inheritance tax would be around 90 million won. And then, after the children receive this,

When you inherit real estate and then transfer it, you do not have to pay transfer tax. In conclusion, this is because when I reported the inheritance tax, I had already declared the assessed value as the transaction value. Therefore, the amount I acquired and the amount I disposed of are the same, resulting in no transfer tax. In terms of calculation structure, even if I changed the balance date by just a few days, one side incurs around 250 million won in tax, while the other incurs about 90 million won in tax, confirming that the tax amount is significantly lower by nearly half. Most people think of excessive corporations because they have a commercial property with a significant monthly rental income. You may be familiar with this property, which is quite heavy in weight and although the market is currently quite open,

So far, it is such a closed market, real estate market. Therefore, when it comes to this commercial real estate, they want to set up a family corporation and manage it from a long-term perspective. They are considering a family corporation. First of all, there are three main advantages when setting up a family corporation. The first is that the tax on rental income itself is relatively low compared to individuals. For example, let's assume there is a rental property that generates about 40 million won in monthly income. Then, the annual rental income would be 480 million won. Generally, when it comes to real estate leasing, if we calculate the income rate, which is the ratio deducted from the revenue compared to the expenses, it is approximately 70%. In other words, if I have an annual rental income of 480 million won, after deducting expenses, the remaining amount is approximately 336 million won. In that case, this is called

When operating as a sole proprietor, if we compare how much income tax will actually be, for example, for 330 million, the income tax rate provided, including local taxes, is 44%. So, roughly around 220 million to 120 million in taxes will be incurred. However, if I do it as a corporation, the corporate tax rate itself is very low. Even if including local taxes, only about 20.9% tax rate is applied, resulting in a very low amount of tax, less than 50 million won. Of course, this is the tax calculation for rental income generated at the corporate level. When the corporate representative receives labor income or dividends, separate income tax is also imposed. However, even considering this additional dividend income tax, generally speaking, operating as a corporation results in much lower taxes for this rental income.

It would be good if you knew that it comes out less than a sole proprietor, and second, it is much more advantageous to operate as a family corporation when the asset value is high. For example, let's assume that I have a lucrative real estate property that generates a lot of rental income. If I hold this in my personal name, and let's say a suitable buyer appears and I decide to sell it, then later dispose of it, and allocate the proceeds to my children as gifts, and upon my death, it will be inherited. How many taxes will be incurred? Three taxes will be incurred: one for capital gains tax when the real estate is disposed of, another for gift tax when a portion of the amount is gifted during my lifetime, and finally, an inheritance tax upon my death. Ultimately, even though it is a single act of disposal, three taxes are imposed on this, so three taxes are currently imposed.

It can be burdensome, but when structured as a family corporation, the shares are already set for my spouse and children in proportion to their ownership. Therefore, the profits from real estate disposal are secured for each one. This results in lower tax burdens when making gifts or inheritance. Personally, I believe that the most advantageous and beneficial aspect of a family corporation is the ease of decision-making and operation regarding real estate. For example, if five family members jointly own a property, the ownership can become messy on the register. It becomes difficult to dispose of it as desired because multiple owners are involved.

Some people don't want to dispose of it, some want to dispose of it but are not satisfied with the selling price, or some want to dispose of it but prefer to do it a year later. In various cases like this, it can be very difficult to make a decision on disposal. Even though it is a good opportunity to sell at a reasonable price to a suitable buyer when the real estate market is undergoing significant adjustments like now, it can be very unfortunate not to be able to dispose of the real estate. Making a decision like this becomes much easier when the family agrees. For example, if there are three children, each of them may have different abilities to manage or operate the real estate. If the eldest son is said to have the highest ability to understand investment methods or the timing of disposal regarding the real estate, it would be easier to make a decision on real estate disposal.

Delegate decision-making to the eldest son, and when the real estate is disposed of later, let the profit from this disposal be divided equally among the remaining siblings. If the ownership structure is arranged in such a way, it will be sufficient. Therefore, when operating this real estate family corporation, especially when operating real estate, it is said that decision-making becomes very easy. If you look at the table of contents in the preface, you can easily check the content you want at any time according to your situation. Through the preface book, you can easily and clearly receive explanations on the content you are curious about. In fact, there is no specific target audience for the book called The Chairman. The inheritance tax referred to as the inheritance tax is no longer a universal tax and is specific.

Because it's not a tax for the wealthy, even if I say I only have one apartment to live in, in order to enhance my humanities and a bit of my economic influence, I think this book will be a guide to finding solutions that are easier and more suitable for my situation and my parents' situation. Actually, I may not know the truth, but eventually I will know. In the end, everyone will know. It would be a wiser answer to say that. When we transfer funds between family members, such as parents and children, all the information about the transaction partner is revealed when we dismantle the account. So, because of this, I feel burdened, so I visit the bank or use an ATM to withdraw some cash, gather some amount, and then when the holidays come, I just give it all to my children.

You may think a lot about delivering cash in bundles like that, but these days, due to voice phishing and various financial scams, financial institutions automatically report transactions that are deemed suspicious in terms of large cash withdrawals. This financial information analysis center is a public institution that focuses more on illegal outflows of foreign currency or suspicions of fund movements. Based on various reports automatically submitted by banks, this center can provide tax authorities with sufficient tax data for inheritance tax or gift tax investigations related to the sources of funds. The most common issue is large cash transactions.

When it comes to transactions, if the total amount of deposits and withdrawals under the same name exceeds 10 million KRW in a day, the transaction is considered a large-sum transaction. In this case, frontline bank branches are naturally required to report automatically to financial information analysts. Even if it is not a large-sum transaction, if there is a continuous and repetitive cash withdrawal over a certain period, exceeding the usual level of cash withdrawals, it raises suspicion. Therefore, financial information analysts are also required to report on such transactions. For example, there was a case where an elderly lady living in the countryside had her orchard taken over by the government about two years after she passed away, resulting in compensation of around 800 million KRW.

I received about 800 million won, paid the transfer tax, and had about 650 million won left. So, regarding the amount of 650 million won, ultimately when I pass away, my son will inherit it, and I was concerned about the inheritance tax. Therefore, from the next day, the routine was to have breakfast in the morning, go to the local Nonghyup in the morning to withdraw 1 million won, then go back later to withdraw another 1 million won. So, I withdrew 2 million won in a day. If this is repeated ten times, it will be 20 million won, and in 100 days, it will be 200 million won. So, preparing 200 million to 300 million won in just three months is not that difficult. However, in the eyes of the bank branch, this grandmother, who had not withdrawn cash like this before, started withdrawing 200 million won a day electronically, repeatedly.

Due to the existence of withdrawals, there were suspicions about this part, so we had to report to the Financial Information Center. There have been cases like this. Yes, as I mentioned earlier, when calculating inheritance tax, it includes not only what remains at the time of inheritance but also any increase in the amount within a maximum of 10 years. In actual consultations I've had, in a case where the parents disposed of real estate 9 years and 7 months before their passing, they paid taxes on the remaining amount and had 500 million KRW left. They distributed cash to their three children, 200 million KRW, 200 million KRW, and 100 million KRW each. Instead of reporting gift tax, they gifted in cash, so of course, gift tax was not reported. In this case, the 500 million KRW, which becomes part of the inheritance property upon the parents' passing, is a natural inclusion. The crucial point is that since gift tax was not reported, the gift tax that was not paid at that time.

I had an event, and without reporting it, a surtax of 20% was immediately added. During a period referred to as 10 years, which is actually 9 years and 7 months, because I did not continue to make payments, the surtax for unpaid support continues to be added. In this case, just the surtax alone could be a burden that is more than double the amount I originally should have paid in taxes. Therefore, if possible, the best way is to declare it properly at the appropriate time with the appropriate amount that I received as a gift at that time. This way, it is the most effective way to pay the least amount of taxes. There are various ways to make a gift. There could be a method where I make a gift without paying any taxes for a long time, or even if taxes are due immediately, I can choose to make a gift right away for the amount and level I desire.

Actually, there is no specific answer to how to give gifts. It's not predetermined. It would be good to give gifts according to each family's asset management style after giving gifts. First of all, let's talk about the so-called tax-free gift. If you want to give gifts without any tax, you can consider this tax-free gift. You can start giving gifts from when your child is born. By doing so, you can give a total of four gifts by the time your child reaches 30 years old or even 40 years old. You can give a gift when they are born, at 10, 20, and 30 years old. Nowadays, the age at which people enter society is getting later, right? So, when they become adults, they need money as a basic support for their social life.

If it's not him, when I get married, I can consider using the marriage funds, so when I give a gift until the wedding, I can give a total of about 140 million won without any tax. If it's within the range of gift property deduction, and if the annual inflation rate is around 4%, then this 140 million won will increase to 230 million won. This way, the amount that I can secure from the perspective of the child will increase. With this 230 million won, from the child's perspective, it can be seen as a fund that can be useful when stepping into society for the first time. Looking at the information from a matchmaking company, as of 2022, the average cost of marriage is about 330 million won. Of course, out of this 330 million won, almost 80 to 90% would be for the down payment, but in terms of the amount of 230 million won, for marriage.

You can think that you can make an amount that can be helpful with enough funds, and when I counsel, in reality, giving a little bit during this long period is not giving a large amount, so instead of that, I think it's better to just give 500 million won when my grandson is born, first pay a large amount of tax, and then according to the plan I operate, I take out life insurance or invest in high-quality stocks systematically to increase my assets more. If you have a plan like this, you can say that you will manage it in that way, so that the increase in property value after the gift will be attributed to the grandson, and that's why some people manage it that way. Therefore, there is no right answer for gifting, and it depends on how I will manage it in the future according to the operation plan.

You can either donate a large amount at once or donate gradually without tax burden. In the case where the heirs, namely the children, already own a primary residence and the parents pass away unavoidably, the children will inherit an additional house. Therefore, from the perspective of the children, if the parents had not passed away and they did not inherit the primary residence, they could have received the existing house tax-free. However, since they have unavoidably acquired an additional house, if they cannot receive the tax exemption, it would be unfair. Therefore, the government says, If there is a specific inherited house that meets certain conditions, I will exclude that house from the total number of houses when you sell the existing house, so I will provide a tax exemption. When receiving tax exemption for inherited houses, there are three main conditions. First, at the time of death, the parents and children must not have the same address.

We need to be separate generations. And from before the date of death, starting from the state where the child has a general house, you can see it as starting from the picture. Therefore, after the parents pass away and the house is inherited, if the child buys another house after that, that house cannot receive tax exemption. Because it is not the house originally owned by the child at the time of death, and secondly, after inheriting the house, selling a house is not disposing of the inherited house, but disposing of the general house originally owned by the child. The order of disposal is important. Just as I mentioned earlier, the purpose is to exempt the original house from tax in order to grant tax exemption for the original house owned. Therefore, in order to receive tax exemption, the house that needs to be disposed of is the originally owned house, not the inherited house.

Even in this case, there are houses that do not qualify for tax exemption. If there is a house that was received as a gift from parents within 2 years of their death, or if there is a house that was received as a gift from parents but was completed later through a pre-sale right, these houses are not considered for tax exemption as regular houses. Therefore, it is necessary to check when and from whom I acquired the regular house for which I want to apply for tax exemption. Also, thirdly, there may be more than one inherited house. In this case, only one inherited house is recognized among the houses inherited. Therefore, there is a priority. In the tax law, the house with the longest period that the parents owned before their death is considered an inherited house to be excluded from the number of houses, and if the ownership period is the same, the house with the longest period of residence is selected first to be excluded from the inherited house, and the rest is inherited.

When you dispose of a house, you have to pay taxes as general income tax, so if you have a house inherited from your parents while already owning an existing house, it is advisable to consider which house to dispose of first. Even if there is a house that is exempt from taxation, it is important to think about when you acquired that house to strategize how to receive the tax exemption. One of the common questions is about the six-month period after parents pass away, which may give the impression that there is plenty of time to declare the inheritance tax. However, there are many tasks that heirs need to handle after the parents' passing. On the day of their passing, arrangements for the funeral should be made, followed by receiving guests and other necessary tasks.

It's time to express condolences. It is advisable to prepare the death certificate of the parents, funeral costs, crematory or burial ground expenses, and keep the receipts for future reference. First of all, you need to keep the death certificate because it serves as the reference point for when to file an inheritance tax return from the date of the parents' passing. This way, you can know in advance that you must file the inheritance tax within 6 months from the month of the death. Secondly, within 1 month from the date of death, the first thing to do after the parents' passing is to report the death. Therefore, the family members who lived with the deceased must report the death within 1 month from the date of death, and failing to do so within the first month would lead to penalties.

Even if you pass away, you can still report the death. However, there is a small fine, so it is recommended to report the death within one month of the date of death. By reporting the death, you can utilize a service provided by the government to inquire about the property your parents have. Through the inheritance tax one-stop service, you can apply to find out where your parents' real estate is located, as well as the insurance money, pensions, deposits, and savings accounts they have. Therefore, it is a good habit to prevent efforts to evade inheritance tax by reporting the death and using the inheritance tax one-stop service simultaneously. Additionally, when using the inheritance tax one-stop service, there are relatively limited withdrawals for the financial property in your parents' names temporarily. Of course, after the death report is completed, and the inheritance report is filed.

After the end, you can freely withdraw cash, but since the inheritance property is not clearly distinguished yet, it may not be easy to allow cash withdrawals without caution later. Therefore, it would be good to know in advance that cash withdrawals are restricted. So, if the existing loans that were in place before the death are due, it would be advisable to withdraw a portion in advance as needed to extend the maturity date. Also, it is recommended not to cancel the inheritance insurance policy as much as possible when the parents pass away. It is because until the inheritance tax declaration is completed, as this financial property is not managed by the individual but by the heirs, especially from the children's perspective, there are often cases where they do not know how to justify the cash withdrawals made by the parents. Many times, the other party in the transaction is also someone you may be hearing from for the first time, and in such cases, it is important for the parents.

Through the credit and debt relationship on your mobile phone, it can serve as evidence that makes it easier to prove when filing taxes, especially when there is an inheritance tax investigation. Therefore, it is advisable for heirs not to cancel the mobile phone under their parents' name until the inheritance tax declaration is completed and preferably until the tax investigation is over. The third thing is that within three months from the date of inheritance, you should proceed with the inheritance tax declaration using the inheritance tax one-stop service I just mentioned. This involves securing practical data through the verified amount by the government and using it to obtain practical data through insurance companies, securities firms, and financial institutions. This practical data can be used to declare inheritance tax, and within this three-month period, you also need to decide whether to accept the limited approval from your parents or to renounce the inheritance.

I also need to consider the timing. If I have more debt than the assets left by my parents, I may choose to renounce the inheritance altogether, or I can indicate during this three-month period that I will inherit but only up to the value of the assets I inherit, including my parents' debts. So, during this three-month period, I need to think carefully about whether to renounce the inheritance. Lastly, within six months from the date of death, I need to officially report and pay taxes, it is the time to pay the inheritance tax. Therefore, during this period, before making the final report, it is necessary to discuss and divide the inherited property among the heirs and decide how to pay the inheritance tax. If needed, I can take out a loan or provide collateral to pay the inheritance tax. So, practically speaking,

It is a time to consider the process of declaring and paying inheritance tax. Generally, if your parents did not pass away naturally but were engaged in business activities, there may be assets and liabilities related to this business. For example, if you inherit the business, there may be money owed to you from business transactions. Also, there could be accounts receivable. These amounts will be included in the valuation of assets, so the total value of the inheritance may increase beyond what you initially estimated. In terms of inheritance assets, another scenario could be if your parents own a factory but operate it through real estate leasing. In this case, there might be a security deposit related to the lease. Therefore, when your parents pass away, this security deposit is naturally considered part of their assets, and likewise, it will be included in the valuation of assets.

The third one is when parents are representatives of the corporation. In such cases, there can always be issues of accounts payable and accounts receivable between the corporation and the representative. So, if there are accounts payable, it means that the representative has used the corporation's money, and from the representative's perspective, it can be considered as a debt. On the other hand, accounts receivable is when the representative has invested their own money into the corporation, so from the parents' or the corporation's representative's perspective, it can be seen as an asset. Therefore, it is important to accurately organize the accounts payable and accounts receivable in the financial records and reflect them additionally in the inheritance property. First of all, check if there are any pre-death gifts. Therefore, if there were any gifts made within 10 years before death or within 5 years before death, the amount of the gift should be included in the inheritance property.

It should be included, and unfortunately, if I say that I made an effort to report the gift tax at the time of the gift, then currently, I may end up bearing the gift tax and surcharge that was not paid at that time, which could result in a significant financial burden for the heirs. Secondly, as for this estimated inheritance property, if I withdrew cash within two years before death exceeding 500 million won, the heirs must prove where that 500 million won was actually spent and whether it was used for legitimate purposes. Thirdly, if the parents were renting out a house, there would likely be a rental deposit remaining. This rental deposit is also considered a debt deducted from the current inheritance property value. In the case of existing rental business operators, even if there is a monthly rent income conventionally or habitually, many do not report it.

There have been many cases, so from the government's perspective, when this person ultimately passed away, if deductions were made for the rental deposit as an inheritance debt against the rental income, there could be an increase in tax investigations regarding whether income tax was filed while this person was alive. Therefore, it is possible to verify the appropriateness of income tax filing for rental income during their lifetime. Lastly, the fourth point is about property valuation methods. For example, in the case of apartments, there may be a transaction amount different from the amount specified in the tax law, or if you own a property for rent, you should compare the standard market price with the fantasy price for tax reporting.

When it comes to the lease standard value for inheritance tax, even if you declare it based on the market value, if you evaluate the value in an inappropriate amount that does not comply with the tax law, the inheritance tax may differ accordingly. Therefore, it is advisable to consult with experts in advance on this property valuation method and apply the correct property valuation method to reduce the inheritance tax. First of all, when receiving tax consultation, it is recommended to have your children accompany you as much as possible. Since tax consultation involves conveying relatively complex information, it would be difficult for parents to listen to the content well and convey it to their family members when they go home. Moreover, both the needs of the children and the parents must be aligned, so it is necessary to listen to the comprehensive discussion. Therefore, when you have tax consultation, even though it may be cumbersome, you need to take the time to listen to both your parents and children.

When everyone discusses tax consultation together, it can be beneficial for both parties, and a comprehensive tax consultation that is mutually beneficial can take place. I think you may have a lot of concerns about inheritance tax. In order to reduce this inheritance tax, it is necessary for us to understand the essence of inheritance tax a little bit. This inheritance tax is a tax that accumulates little by little during one's lifetime, so there is an exploding effect through the event of death, where the total amount of tax accumulated over time bursts out. Therefore, reducing taxes also involves taking specific actions before death. So, reducing taxes significantly is not easy. Therefore, it would be good to spend a long time developing a strategy to reduce this tax. When devising this strategy, it would be helpful to think about what strategies would be more beneficial to our family. It is important to take the time to think about and have such discussions.

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자산 이전 및 세금 계획을 위한 팁

보다 합리적인 자산 이전을 위해서는 부동산을 부분적으로 유동화하는 것이 좋습니다.

새로 발간된 자산 양도에 관한 책에서는 보다 이해하기 쉬운 도표와 업데이트된 통계 데이터를 제공합니다.

상속세와 증여세를 고려할 때는 어떤 것이 세금을 적게 내는지에 대한 정답이 없으므로 종합적으로 판단하는 것이 중요합니다.

상속세는 상속받은 총액을 기준으로 계산되므로 세 부담이 커질 수 있는 반면, 증여세는 증여받은 재산의 가액을 기준으로 계산되므로 상대적으로 세 부담이 적을 수 있습니다.

상속과 증여를 결정할 때는 상속세에 적용되는 다양한 공제 제도를 고려하여 공제 금액 측면에서 상속이 더 유리할 수 있습니다.

각 사례를 면밀히 검토하여 자산 이전을 위한 최선의 방법을 결정하고, 특히 피상속인 사망 전 현금 인출 및 부동산 처분의 경우 상속 재산이 부당하게 과소 평가되는 것을 방지하는 것이 중요합니다.

부모님 사망 후 재정 및 부채 관리를 위한 모범 사례

세무 조사에 대비하여 현금 인출 및 거래 내역을 기록해 두는 것이 중요합니다.

대출, 모기지, 임대 보증금 등 돌아가신 부모님이 남긴 부채는 상속 재산 가치에 큰 영향을 미칠 수 있습니다.

병원비 및 간병비도 부채로 인정될 수 있으며, 전략적으로 부모님 명의로 대출을 받으면 상속세를 줄이는 데 도움이 될 수 있습니다.

상속재산가액은 생전에 증여한 재산의 영향을 받기 때문에 부당한 대우를 받지 않기 위해서는 그 가치를 입증할 수 있는 것이 중요합니다.

퇴직금, 보험금 등 사망 후 6개월 이내에 발생한 사건은 상속재산가액에 포함될 수 있습니다.

상속인의 상속세 부담을 완화하기 위해 고가 부동산 자산을 미리 일부 청산하는 것이 좋습니다.

세금 측면에서는 일반적으로 증여세와 상속세를 줄이기 위해 사망 후 부동산의 잔금을 수령하는 것이 바람직합니다.

상속받은 부동산을 가족 법인에 양도할 때의 세금 혜택

부동산을 상속 및 양도할 때 신고한 평가액이 거래 가액과 일치하므로 양도세를 납부할 필요가 없습니다.

부동산에 가족법인을 설립하면 개인 소유에 비해 임대 소득에 대한 세금을 크게 낮출 수 있습니다.

또한 가족법인은 부동산의 처분, 증여, 상속 시 세금 부담에 있어서도 유리하며 가족 구성원 간의 의사 결정 과정을 간소화할 수 있습니다.

상속세 및 증여세 관리하기: 가이드

가족이 고액 또는 비정상적인 현금 거래를 하면 실수로 의심을 사 금융정보센터에 자동 신고가 접수되어 세무 조사로 이어질 수 있습니다.

증여세를 신고하지 않으면 상당한 가산세가 부과될 수 있으므로 적시에 적절하게 신고하는 것이 중요합니다.

고려할 수 있는 한 가지 전략은 자녀에게 최대 4번까지 세금 없이 선물할 수 있는 비과세 선물을 하는 것입니다.

증여 및 상속 주택 세금 면제 최대화

연간 물가 상승률을 고려하면 1억 4천만 원의 결혼 자금 증여는 2억 3천만 원으로 증가할 것으로 예상되어 자녀의 미래에 도움이 될 수 있습니다.

평균 결혼 비용이 3억 3천만 원에 달하는 만큼 증여와 세금 부담을 전략적으로 관리하는 것이 중요합니다.

상속받은 주택의 경우 소유 기간이 가장 긴 주택을 우선으로 하는 등 크게 세 가지 비과세 조건이 있습니다.

비과세 혜택을 받으려면 일반 주택을 취득한 시기와 출처를 고려하는 것이 중요합니다.

부모님이 돌아가신 후 6개월이라는 기간은 상속세 신고에 충분해 보일 수 있지만, 이 기간 동안 상속인이 처리해야 할 업무가 많습니다.

부모님 사망 후 상속 절차 처리하기

과태료를 피하고 재산 조회를 위해 정부 서비스를 활용하려면 사망 증명서를 보관하고 1개월 이내에 사망 신고를 하는 것이 중요합니다.

상속세 원스톱 서비스를 이용하면 3개월 이내에 실질적인 자료를 조회하고 상속을 받을지 포기할지 결정할 수 있습니다.

사망일로부터 6개월 이내에 상속세를 신고하고 납부해야 하므로 재산 분할 및 세금 납부 방법 등을 신중하게 고려해야 합니다.

또한 비즈니스 관련 자산과 부채는 상속 총액에 영향을 미칠 수 있으므로 이를 고려해야 합니다.

상속 재산에서 미지급금 및 미수금 관리하기

특히 부모가 법인의 대표자인 경우에는 미지급금과 미수금을 재무 기록에 정리하여 상속 재산에 반영하는 것이 중요합니다.

사망 전 10년 이내에 이루어진 사망 전 증여는 상속재산에 포함해야 하며, 이때 증여세를 신고하지 않으면 상속인에게 상당한 재정적 부담이 될 수 있습니다.

사망 전 2년 이내에 5억 원을 초과하는 현금을 인출할 경우 상속인이 정당한 사용처를 입증해야 합니다.

임대 중인 주택의 임대보증금은 상속재산가액에서 공제되는 채무로 간주되어 미신고 임대소득에 대한 세무조사가 진행될 수 있습니다.

상속세를 줄이기 위한 재산 평가 방법은 전문가와 상의하고 부모와 자녀가 함께 종합적인 세무 상담을 통해 서로의 필요를 조율하고 상호 이익을 얻을 수 있도록 하는 것이 좋습니다.

상속세의 본질을 이해하고 가족에게 이익이 되는 장기적인 절세 전략을 수립하는 것이 중요하므로 철저한 논의와 신중한 계획이 필요합니다.