ㆍ Firstly, we will discuss how to handle the inheritance of real estate among the heirs. In this regard, we will estimate the tax amount, taking into consideration national taxes such as inheritance tax and transfer tax, as well as local taxes such as acquisition tax, which are required for the inheritance registration

ㆍ Additionally, based on the agreement between the heirs and the aforementioned tax amount, the final distribution of the inheritance shares among the heirs will be determined.

ㆍ Furthermore, if there is an overseas resident among the heirs, we will ascertain their country of residence and immigration status. We will then discuss the appropriate steps to be taken for the overseas resident.

ㆍ Moreover, if there are any conditions pertaining to a gift with obligations, we will review whether all the necessary conditions, such as the requirements for a gift with obligations, have been fulfilled.

ㆍ We will provide information on the list of documents required for domestic heirs and instructions on how to prepare them.

ㆍ Additionally, for heirs residing abroad, we will assess the documents required based on the laws of each respective country. We will then directly prepare the relevant documents and send them via email. We will also provide detailed information on the necessary notarization and apostille certification procedures.

ㆍ To ensure the convenience of our clients throughout this process, we will thoroughly review the necessary documents in advance and offer guidance to overseas residents, enabling them to prepare the required documents efficiently.

ㆍ Once we have received all the necessary documents from the heirs, we conduct a thorough examination of the certified copy of the register and ledger. This review helps us determine if any additional documents are required.

ㆍ Based on this assessment, we prepare a draft of the registration application. We closely collaborate with the client to address any additional issues that may arise during this stage promptly.

ㆍ After the documents and issues have been satisfactorily resolved, we calculate the final registration cost and promptly inform the client of the total amount.

ㆍ We ensure timely reporting of the acquisition tax and provide guidance to the client on how to make the payment.

ㆍ Once the acquisition tax has been paid, we proceed to prepare the final application form and gather all the necessary final documents. Subsequently, we submit the final registration application to the appropriate registry office.

ㆍ In the event that a correction order is issued by the registration authority, we promptly supplement the necessary documents to address the corrections requested.

ㆍ Following the resolution of any corrections, upon completion of the registration process, the client will receive a certificate of registration rights, also known as a registration completion certificate. This document serves as conclusive evidence that the registration has been successfully completed.

ㆍ We prepare various documents to be provided to the client, including a copy of the new register and a certificate of registration rights, ensuring all necessary paperwork is delivered to them.

ㆍ We provide the client with relevant documents, including the received certificate of registration rights and a certified copy of the new register.

ㆍ Additionally, we will send documents pertaining to the acknowledgment of expenses required for future transfer tax reports by mail. To mitigate the risk of loss, we will also email a PDF file containing the same documents.

ㆍ In the case of integrated registration with inheritance tax reporting, our tax team actively participates and initiates the tax reporting process without delay.

ㆍ Additionally, if a loan secured by real estate is required to finance the inheritance tax, we offer support by promptly providing documents confirming the completion of registration to the lending bank or other relevant institutions.

ㆍ If the heir is a foreign resident and intends to sell the real estate and transfer the sale proceeds abroad, we prepare and provide transfer income tax documents and other necessary paperwork to facilitate a smooth process for obtaining transfer approval and completing the real estate sale.

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