상속개시 전 5년 이내에 부동산을 증여받은 1순위 상속인이 상속을 포기한 경우, 증여받은 재산에 대한 상속세 납세의무 여부(소극)
In the event that the first priority heir who has received a real estate donation within five years before the commencement of inheritance renounces inheritance, whether he/she is obligated to pay inheritance tax on the gifted property (negative)