한정상속인의 상속세 범위와 세액

변호사님 안녕하십니까? 현재 망인의 배우자는 이혼상태로 생존중이며, 자녀중 1인이 단독한정승인을 받았습니다. <table width="468" style="width: 351pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="148" style="width: 111pt; mso-width-source: userset; mso-width-alt: 4209;"></colgroup><colgroup><col width="80" style="width: 60pt;" span="4"><tbody><tr height="23" style="height: 17.25pt;"><td width="148" height="23" style="border-width: 0.5pt 0px 2pt; border-style: solid none double; border-color: windowtext black; width: 111pt; height: 17.25pt; background-color: transparent;">구분</td><td width="160" style="border-width: 0.5pt 0px 2pt; border-style: solid none double; border-color: windowtext black; width: 120pt; background-color: transparent;" colspan="2">수입</td><td width="160" style="border-width: 0.5pt 0px 2pt; border-style: solid none double; border-color: windowtext black; width: 120pt; background-color: transparent;" colspan="2">지출</td></tr><tr height="23" style="height: 17.25pt;"><td height="67" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black; height: 50.25pt; background-color: transparent;" rowspan="3">재산목록 기재분</td><td style="border: 0px black; border-image: none; background-color: transparent;">전세보증금</td><td style="border: 0px black; border-image: none; background-color: transparent;">       1,000</td><td style="border: 0px black; border-image: none; background-color: transparent;">약관대출</td><td style="border: 0px black; border-image: none; background-color: transparent;">         800</td></tr><tr height="22" style="height: 16.5pt;"><td height="22" style="border: 0px black; border-image: none; height: 16.5pt; background-color: transparent;">보험금</td><td style="border: 0px black; border-image: none; background-color: transparent;">       3,000</td><td style="border: 0px black; border-image: none; background-color: transparent;">카드대출</td><td style="border: 0px black; border-image: none; background-color: transparent;">         600</td></tr><tr height="22" style="height: 16.5pt;"><td height="22" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; height: 16.5pt; background-color: transparent;">기타</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">         100</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">　</td></tr><tr height="22" style="height: 16.5pt;"><td height="22" style="border: 0px black; border-image: none; height: 16.5pt; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;">소계</td><td style="border: 0px black; border-image: none; background-color: transparent;">       4,100</td><td style="border: 0px black; border-image: none; background-color: transparent;">소계</td><td style="border: 0px black; border-image: none; background-color: transparent;">       1,400</td></tr><tr height="22" style="height: 16.5pt;"><td height="22" style="border: 0px black; border-image: none; height: 16.5pt; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: yellow;">잔액</td><td style="border: 0px black; border-image: none; background-color: yellow;">       2,700</td></tr><tr height="22" style="height: 16.5pt;"><td height="22" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; height: 16.5pt; background-color: transparent;">　</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">　</td></tr><tr height="22" style="height: 16.5pt;"><td height="44" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black; height: 33pt; background-color: transparent;" rowspan="2">재산목록 미기재분</td><td style="border: 0px black; border-image: none; background-color: transparent;">부조금</td><td style="border: 0px black; border-image: none; background-color: transparent;">       8,000</td><td style="border: 0px black; border-image: none; background-color: transparent;">병원비</td><td style="border: 0px black; border-image: none; background-color: transparent;">       1,000</td></tr><tr height="22" style="height: 16.5pt;"><td height="22" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; height: 16.5pt; background-color: transparent;">　</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">　</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">장례비</td><td style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: black black windowtext; background-color: transparent;">       1,500</td></tr><tr height="22" style="height: 16.5pt;"><td height="22" style="border: 0px black; border-image: none; height: 16.5pt; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;">소계</td><td style="border: 0px black; border-image: none; background-color: transparent;">       8,000</td><td style="border: 0px black; border-image: none; background-color: transparent;">소계</td><td style="border: 0px black; border-image: none; background-color: transparent;">       2,500</td></tr><tr height="22" style="height: 16.5pt;"><td height="22" style="border: 0px black; border-image: none; height: 16.5pt; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: yellow;">잔액</td><td style="border: 0px black; border-image: none; background-color: yellow;">       5,500</td></tr><tr height="22" style="height: 16.5pt;"><td height="22" style="border: 0px black; border-image: none; height: 16.5pt; background-color: transparent;"></td><td style="border: 0px blue; border-image: none; background-color: transparent;">상속금액</td><td style="border: 0px blue; border-image: none; background-color: transparent;">     8,200</td><td style="border: 0px black; border-image: none; background-color: transparent;"></td><td style="border: 0px black; border-image: none; background-color: transparent;"></td></tr></tbody></table> 1. 재산목록에 미 기재된 수입(부조금)과 지출(병원비, 장례비)이 과세 대상인지요?2. 한정상속에도 기초공제 2억원을 반영하는지요? (그렇다면 상속세 과세 대상이 아닌 것 같기도 하구요). 3. 재산목록상 소극재산 및 채권신고된 금액은 모두 변제를 완료하였습니다. 이젠 상속세납부만 남은 것 같은데   외부의 법적인 조력없이 진행되어 정확한 마무리를 위하여 혹시 취해야 할 조치가 있다면 어떤 것들이 있는지요? 답변에 미리 감사드립니다.

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구본우 변호사의 무료 법률상담 한정상속인의 상속세 범위와 세액

quo vadis 추천 0 조회 182 17.07.22 02:16 댓글 2

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강성규 교수
17.07.22 10:57

첫댓글 서성진님~~
위 사례에서 상속받은 금액의 단위가 8천2백만원인건가요?

그렇다면 상속세는 자녀가 5억원까지는 일괄공제를 받기 때문에 상속세는 과세되지 않습니다.^^.
quo vadis
작성자 17.07.23 12:46

감사합니다.