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inheritance tax that the late Samsung Electronics chairman Lee Kun-hee should pay is expected to exceed 12 trillion won.

Yesterday (22nd), Chairman Lee's stock inheritance tax was determined, which is the largest in the history of domestic inheritance tax.



This is Han Se-hyun.



<Reporter>



The inheritance value of stocks is calculated as the average of the closing price for two months before and after the death of the late Chairman Lee Kun-hee.



Chairman Lee passed away on Sunday, October 25, and October 23 is the base date, which is the average closing price from August 24 to today.



Chairman Lee's equity ratio is 4.18% for Samsung Electronics, 2.88% for Samsung C&T, and 20.76% for Samsung Life Insurance. If the average of the two-month closing price of each stock is reflected, the equity value is KRW 18,936.3 billion.



The current inheritance tax law applies a 20% premium to the value of the shares when inheriting shares of the largest shareholder of KRW 3 billion or more, and 50% of the valuation is taxed.



Inheritance tax is about 11 trillion won, which is the highest in the history of domestic inheritance tax.



After Chairman Lee's death, Samsung Electronics' share price rose by about 400 billion won.



The late Chairman Lee also owns more than 1 trillion won in real estate such as Yongin Everland, so it is expected that the inheritance tax would be about 12 trillion won when this tax is added up.



Interest is focused on financing the inheritance tax, but it is highly likely to use dividends.



[Shin Seung-geun/Professor, Department of Welfare Administration, Korea Polytechnic University: In the general stock market, there seem to be many views that (inheritors) will increase dividends.

Since the inheritance value will vary depending on the will, I think we will prepare according to the situation.]



Last year, the dividend income received by the Samsung family from subsidiary stocks amounted to 720 billion won. Showed strength.