구 상속세법 제7조의2 제1항은 상속을 '간주'하는 형태로 규정되어 있어서 그 위헌 여부가 문제 된 바 있었다.
Paragraph 1 of Article 7-2 of the Old Inheritance Tax Act stipulated that inheritance was "interrogated," which was a matter of whether it was unconstitutional or not.