There is already a lot of interest in what will happen to the group's governance structure with Chairman Lee's death.
The value of shares of affiliates left by Chairman Lee amounted to 18,200 billion won.
In order to inherit this, the inheritance tax alone is in excess of 10 trillion won.
Samsung maintains its dominance through circular investments in affiliates with Vice Chairman Lee Jae-yong at its peak.
Through Samsung C&T, Vice Chairman Lee controls the group's core subsidiaries, Samsung Electronics and Samsung Life, with only 0.7% and 0.06% stakes in the two companies, respectively.
In order to maintain control, we must inherit the 4.18% stake in Samsung Electronics and 20.76% stake in Samsung Life from the late Chairman Lee Kun-hee.
Chairman Lee's 4% stake in Samsung Electronics amounted to KRW 15 trillion, which is the key to establishing an inheritance tax of several trillion KRW.
The outlook prevails to secure cash by taking stocks as collateral and increasing dividends.
In addition, according to the amendment to the insurance business law currently being promoted by the ruling party, Samsung Life and Fire must dispose of all Samsung Electronics shares, leaving only 3% of their shares.
In that case, the stock to be disposed of is about 20 trillion won only at the current valuation, and the restructuring of the entire group's governance is inevitable.
The business community believes that Vice Chairman Lee will inherit shares of Samsung Electronics and C&T and dispose of Samsung Life to some extent.
However, as Vice-Chairman Lee is currently being tried on suspicion of unlawful management succession, it is predicted that the restructuring of governance will take considerable time.