(1) When succession begins, an heir [referring to an heir under Articles 1000, 1001, 1003 and 1004 of the Civil Act, and a beneficiary under subparagraph 5 of Article 2 of the Inheritance Tax and Gift Tax Act; hereafter in this Article the same shall apply] or a trustee of his or her inheritance under Article 1053 of the Civil Act shall be liable to pay national taxes and forced collection charge imposed upon or to be paid by his or her decedent to the extent of his or her inheritance. <Amended on Dec. 23, 2014; Dec. 15, 2015; Dec. 31, 2018; Dec. 22, 2020>
(2) Where a decedent takes out an insurance policy designating an heir as beneficiary to inherit estate while avoiding succession to tax liability under paragraph (1) and the heir is deemed to have relinquished his or her inheritance pursuant to Article 1019 (1) of the Civil Act, when a person who has relinquished his or her inheritance receives insurance money (referring to insurance money under Article 8 of the Inheritance Tax and Gift Tax Act; hereafter in this Article, the same shall apply) due to the death of his or her decedent, the person who has relinquished his or her inheritance shall be construed as the heir and insurance money shall be construed as an inheritance, and paragraph (1) shall apply thereto. <Newly Inserted on Dec. 23, 2014; Dec. 21, 2021>
(3) In cases falling under paragraph (1), where heirs are at least two persons, each heir shall be liable to jointly and severally pay national taxes and forced collection charge imposed upon or to be paid by their decedent, calculated by dividing them by his or her share of inheritance under Articles 1009, 1010, 1012 and 1013 of the Civil Act (or the percentage prescribed by Presidential Decree, in cases falling under any of the following subparagraphs) to the extent of his or her inheritance. In such cases, each heir shall designate his or her representative who will pay national taxes and forced collection charge imposed on his or her decedent, and report the representative to the head of a competent tax office, as prescribed by Presidential Decree: <Amended on Dec. 23, 2014; Dec. 31, 2018; Dec. 22, 2020; Dec. 21, 2021>
1. Where there is a beneficiary among heirs;
2. Where there is a person who has relinquished his or her inheritance pursuant to Article 1019 (1) of the Civil Act among heirs;
3. Where there is a person who has received legal reserve of inheritance under Article 1112 of the Civil Act among heirs;
4. Where insurance money is included in the inheritance.
(4) In cases falling under paragraph (1), where it is uncertain whether any heir exists, a notice of or demand for payment that should be made to the heir, or other necessary matters shall be served to a trustee of his or her inheritance. <Amended on Dec. 23, 2014; Dec. 29, 2020>
(5) In cases falling under paragraph (1), where it is uncertain whether any heir exists, and no trustee of his or her inheritance exists, the head of a tax office may request a court having jurisdiction over the place where succession begins to appoint a trustee of his or her inheritance. <Amended on Dec. 23, 2014>
(6) Any disposition or procedures imposed on a decedent shall also have an effect on an heir who succeeds to tax liability by inheritance pursuant to paragraph (1) or trustee of his or her inheritance. <Amended on Dec. 23, 2014>[This Article Wholly Amended on Jan. 1, 2010]