| (1) | An heir or a legatee obliged to pay inheritance tax pursuant to Article 3-2 shall file a return on the taxable value of inheritance and inheritance tax base under Articles 13 and 25 (1) to the head of a tax office having jurisdiction over the place of tax payment within six months from the last day of the month in which the date of commencement of the inheritance falls, as prescribed by Presidential Decree. <Amended on Dec. 15, 2015> |
| (2) | A return under paragraph (1) shall be accompanied by what is prescribed by Presidential Decree, such as documents substantiating the kinds, quantities, and assessed values of inherited property, division of property, various deductions, etc. necessary for the calculation of the tax base of inherited property. |
| (3) | With respect to the executor of a will or the administrator of inherited property, the period stipulated under paragraph (1) shall apply only when he or she is designated or appointed within such period, reckoning from the date of his or her designation or appointment. <Amended on Jan. 1, 2014> |
| (4) | Where a decedent or his or her heir has established a domicile in a foreign country, the period stipulated under paragraph (1) shall be nine months. |
| (5) | Where an heir is not determined by the filing deadline under paragraph (1), a document stating the inheritance relationship with the determined heir shall be submitted to the head of the tax office having jurisdiction over the place of tax payment within 30 days from the date on which the heir is determined, in addition to a return filed under paragraph (1). |
[This Article Wholly Amended on Jan. 1, 2010]