ㆍ Firstly, we provide thorough guidance on the essential documents, including personal and property records necessary for an inheritance tax report. Following that, we meticulously review the client's document preparation status and promptly notify them in case of any deficiencies or the need for additional documents.

ㆍ As there is a tax-saving aspect in the strategy of utilizing inherited property in the future, we take a comprehensive approach by considering the anticipated transfer income tax when the inherited property is eventually sold and incorporate it into the design plan.

ㆍ Beyond just inheritance tax, the design plan is developed by examining various factors, including comprehensive real estate tax and acquisition tax. Based on this analysis, the inheritance share is determined.

ㆍ In addition, we discuss the inheritance tax payment method (single payment, installments, annual installments, or in kind) from the initial stage to determine how the approximate amount of inheritance tax will be paid and how to set up a fund plan for tax payment.

ㆍ We analyze the transaction history of the decedent's account for 10 years. In particular, we closely analyze the withdrawal history for 2 years that can be considered as presumptive inheritance.

ㆍ Based on this, after specifying the transaction details that may cause problems in the tax investigation stage later, we discuss future countermeasures such as gift tax reporting in consultation with the client.

ㆍ We examine the overall issues derived in relation to the inheritance tax report, and based on this, discuss the direction of the report with the client and make a final decision.

ㆍ In addition, the value of the inherited property can be calculated by the sale case, appraised value, and supplementary evaluation method, so the property evaluation method is finally decided in consideration of the client's situation and tax reduction plan.

ㆍ After calculating the amount of inheritance tax according to the optimal plan based on this overall review, a draft report is prepared, the items to be confirmed by the client are organized, and the final report is discussed with the client.

ㆍ We employ specialized tax software tools such as Dr. Yang, SAMILi, ABBYY, LAWnB, and others to streamline tax-related tasks. Data synchronization is achieved through web-based platforms like Naver Works and LawWare. Additionally, we utilize systematic communication tools like Zoom to facilitate seamless collaboration among team members, enabling us to manage work systematically and respond promptly to real-time issues.

ㆍ Our clients have the option to engage in real-time communication with our dedicated tax team through KakaoTalk channel and email. This allows for the immediate sharing of relevant issues, prompt answering of questions, and quick submission of necessary documents, thereby enhancing the efficiency of the reporting process.

ㆍ After final inspection of the status of inherited property and reporting issues, the final inheritance tax is reported to the competent tax office.

ㆍ The client pays inheritance tax according to the agreed payment method.

ㆍ We will provide the client with the final report, report receipt, and payment receipt.

ㆍ We will respond in the event of a tax investigation.

ㆍ We will determine whether a tax appeal is necessary.

The tax team responsible for this case prepares case analysis materials, provides education to all members of The Smart Inheritance, engages in collaborative research, and consistently builds expertise and knowledge.