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

Hello. I am an inheritance attorney at Daeryun Law LLC.

As you mentioned, the heirs consist of one spouse and one child, and in this case the statutory shares under the Civil Act are set at a ratio of 1.5 for the spouse and 1 for the child.

In other words, the total shares add up to 2.5, and each person's share becomes 1.5/2.5 for the spouse and 1/2.5 for the child.

In principle, the inheritance tax is also borne according to this statutory inheritance ratio.

If the total inheritance tax is about 15 million won, it is calculated by dividing it according to the inheritance ratio, so the spouse bears about 9 million won, corresponding to 1.5/2.5 of the total inheritance tax, and the child bears about 6 million won, corresponding to 1/2.5.

However, one point to note is that each co-heir bears a joint and several tax liability for the inheritance tax.

This means that each heir is responsible not only for their own share, but may also incur an obligation to pay on behalf of another heir, within that scope, if the other heir is unable to pay the inheritance tax.

Of course, this too does not require anyone to bear an amount exceeding the scope of the property they actually inherited or are to inherit.

For detailed inquiries related to inheritance, we recommend that you check through a consultation with an inheritance attorney.