|
 |
 |
|
|
 |
|
À¯»ê°ú¼¼¹æ½Ä(ë¶ß§Î¤áªÛ°ãÒ; taxation method on bequest)
À¯»ê°ú¼¼¹æ½ÄÀ̶õ »ó¼Ó¼¼°ú¼¼¹æ½ÄÀÇ ÀÏÁ¾À¸·Î¼ À¯»êÃëµæ°ú¼¼¹æ½Ä(ë¶ß§ö¢ÔðΤáªÛ°ãÒ)¿¡ ´ëÀÀµÇ´Â °³³äÀÌ´Ù. À¯»ê°ú¼¼¹æ½ÄÀº ±âº»ÀûÀ¸·Î ÇÇ»ó¼ÓÀÎÀÇ À¯»ê ÀüºÎ¸¦ °ú¼¼´ë»óÀ¸·Î °í·ÁÇÏ°í À¯»êÀÇ ºÐ¹è»óȲ¿¡ ÀÇÇؼ ¼¼¾×ÀÌ Á¿ìµÇÁö ¾Ê´Â °ÍÀÌ Æ¯»öÀÌ´Ù.
ÀÌ ¹æ½ÄÀº ¨ç ÇÇ»ó¼ÓÀÎÀÇ »ýÀüÀÇ °ú¼¼´©¶ôºÐÀÌ Ã»»êµÇ´Â µ¥ ÀûÇÕÇÏ°í ¨è °ú¼¼ÁýÇàÀÌ ¿ëÀÌÇÏ´Ù´Â ÀåÁ¡À» Áö´Ï°í ÀÖ´Ù. ¿ì¸®³ª¶ó´Â ÇöÀç ¿øÄ¢ÀûÀ¸·Î ÀÌ ¹æ½Ä¿¡ µû¸£°í ÀÖ´Ù. |
|
|