Partial amendment to INHERITANCE TAX AND GIFT TAX ACT

The current law stipulates that if inheritance begins due to the death of a resident a basic deducti...

The

,

current

,

law

,

stipulates

,

that

,

if

,

inheritance

,

begins

,

due

,

to

,

the

,

death

,

of

,

resident

,

basic

,

deduction

,

of

,

200

,

million

,

won

,

and

,

personal

,

deduction

,

are

,

applied

,

from

,

the

,

taxable

,

value

,

of

,

inheritance

,

tax

,

but

,

if

,

the

,

combined

,

amount

,

of

,

the

,

deduction

,

is

,

less

,

than

,

500

,

mil