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Advisory & ConsultingTax RatesInheritance & Gift Tax Rates | Tax base | Tax rate(%) | Progressive deduction amount |
|---|---|---|
| 100 million won or less | 10% | - |
| more than 100 million won | 20% | 10,000,000 |
| 500 million won or less | ||
| more than 500 million won | 30% | 60,000,000 |
| 1 billion won or less | ||
| more than 1 billion won | 40% | 160,000,000 |
| 3 billion won or less | ||
| more than 3 billion won | 50% | 460,000,000 |
