Qualified acceptance is a system in which the debts of the decedent are inherited to the limit of the property obtained by inheritance.
In order to make qualified acceptance, it is necessary to submit an inventory of the inherited property to the family court within three months from the date of knowing the start of the inheritance, and to state that qualified acceptance will be made.
In addition, in order to make a qualified acceptance, all the joint heirs must jointly do so.
Therefore, qualified acceptance cannot be made if there are any joint heirs who object.
Also, if qualified acceptance is given, unlike normal inheritance, deemed capital gain taxation will occur, so be careful.
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