Inheritance attorney, I am curious how much inheritance tax each person will bear.

Hello. I am an inheritance attorney at Daeryun Law Firm (LLC).

As you mentioned, the heirs consist of 1 spouse and 1 child, in which case the statutory inheritance share is set at a ratio of 1.5 for the spouse and 1 for the child under the Civil Act.

That is, if all inheritance shares are added up, it becomes 2.5, and each person's inheritance ratio becomes 1.5/2.5 for the spouse and 1/2.5 for the child.

Inheritance tax is also borne in principle according to this statutory inheritance ratio.

If the total inheritance tax amount is approximately 15 million won, this is calculated divided by the inheritance ratio, with the spouse bearing approximately 9 million won corresponding to 1.5/2.5 of the total inheritance tax, and the child bearing approximately 6 million won corresponding to 1/2.5.

However, one thing to keep in mind is that joint heirs each bear joint tax payment obligations.

This means that each heir is not only responsible for their own share, but if other heirs cannot pay the inheritance tax, an obligation may arise to pay on their behalf within that scope.

Of course, this also does not exceed the scope of property each person actually inherited or will inherit.

For detailed inheritance-related inquiries, please confirm through consultation with an inheritance attorney.