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South Korea stands out among the few member countries of the Organization for Economic Co-operation and Development (OECD) that continue to impose an estate tax, alongside the United States, Britain, and Denmark. While many nations have opted for inheritance tax systems, South Korea’s estate tax structure has sparked considerable debate. The OECD highlighted the advantages of a recipient-based inheritance tax in a 2021 report, suggesting that such a system may promote fairness by encouraging the division of estates and reducing wealth concentrations. This perspective reflects a growing recognition of the need for equitable tax policies that distribute wealth more evenly…