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Practice Area|Tax & Accounting Center

Inheritance and Gift Tax

Inheritance and gift tax fall under one of the most complex and demanding tax categories. Thus, in order to provide integrated advice and successfully represent our clients, attorneys are required to have the breadth and depth of knowledge in not only tax laws but also household and civil laws, finance, and real estate, etc. In particular, issues related to family business succession require collaboration with other Jipyong’s Teams focusing on the fields of corporate law and M&A as they are intertwined with not only family law but also corporate law, such as corporate governance restructuring. In addition, issues related to international inheritance requires knowledge and know-how in domestic and overseas inheritance and gift tax laws.

Jipyong’s Family Law Team consists of Korean attorneys, foreign attorneys, and certified public accountants who possess vast experiences and expertise accumulated by dealing with numerous inheritance and gift tax cases. Utilizing such know-how, we offer services tailored to each client’s needs by providing advice on inheritance and gift taxes, litigation, and family business succession. We also pride ourselves in offering high-quality services, particularly in the area of international inheritance, working with our overseas branch offices.

Key Practice Areas Close

    • Advise on inheritance and gift tax
    • Advised clients on tax issues related to family business succession and corporate governance restructuring
    • Represented clients in the evaluation of an inheritance, reporting of inheritance and gift tax, and tax investigations
    • Represented clients in claims for pre-deliberation, administrative trials, and administrative litigation related to inheritance and gift tax
    • Advised overseas clients on inheritance and gift

Experiences Close

    [Advice]

    • Advised clients on general matters related to inheritance and gift tax
    • Advised clients on reporting and payment of inheritance tax
    • Advised numerous companies including ‘S’ Company on family business succession and corporate governance change
    • Advised clients on the establishment of strategies for intergenerational transfer of property and tax reduction through inter vivos gift
    • Advised individual clients including ‘K’ on the establishment of strategies for inheritance tax savings
    • Advised clients in tax investigations and claims for pre-deliberation on inheritance and gift tax
    • Advised clients residing in the U.S., China, Vietnam, and Indonesia on the establishment of inheritance and gift strategies
    • Advised clients on inheritance tax related to claims for division of inheritance property and return of the reserved portion of inheritance


    [Litigation]

    • Represented clients in claims for deliberation and decisions related to inheritance and gift tax before the Tax Tribunal
    • Represented clients in claims for the revocation of the imposition of inheritance and gift tax
    • Represented clients in a claim for nullification of an enforcement decree related to inheritance and gift tax
    • Represented clients in a claim for the revocation of title trust stocks