(1) Income tax on the income of a predecessor to be levied on an inheritor shall be calculated separate from the income tax on the income of the inheritor.
(2) Where a pension account subscriber is dead and the deceased’s spouse succeeds to the relevant pension account, without the receipt other than pension, the deceased’s income amount deposited in the pension account shall be deemed the heir’s income amount and the heir’s income tax shall be calculated based on the income amount. <Newly Inserted by Act No. 11611, Jan. 1, 2013>
(3) Matters necessary for the method of and procedure, etc. for succession of the pension account under paragraph (2) shall be prescribed by Presidential Decree. <Newly Inserted by Act No. 11611, Jan. 1, 2013>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]