Inheritancededuction: donation to the person who is not inheritor due to death

                                                                                          7^th Nov. 2017

                                                                                                            Ji, Yun Sil. CTA

1. Outline

We will see the limit and calculation for the donation to theperson who is not inheritor due to death.

2. Fact

-Grand father”A” inherited 1500 million from 2000 million tothe grandson “B” after death.

-“A” has wife and son(father of grandson ”B”)

3. Inheritance deduction for the inheritance

 1) Notion of donationdue to death and law.

 - Notion of donation

   “Donation due todeath” is giving effected by giver's death.

   It is the contractof giver and legatee.

   Bequest is giver'sunilateral act.

-  Legal characteristicof “donation due to death”

 ① legatee'spermission is needed

 ② There is notspecified way

 ③ legatee onlyrequest performance of duty and doesn't have same right with inheritor.