Debts owed before death shall be paid by inheritance after death. According to the provisions of the inheritance law, inheritance should pay off the taxes and debts that the decedent should pay according to law, and the taxes and debts are limited to the actual value of his estate. The part exceeding the actual value of the estate shall be voluntarily repaid by the heir. If the heir abandons the inheritance, he may not be liable for debt repayment.

inheritance act

Article 32 An inheritance without inheritance or bequest belongs to the state. If the deceased was a member of a collective ownership organization before his death, it belongs to the collective ownership organization to which he belongs.

Article 33 When inheriting an estate, the decedent shall pay off the taxes and debts that should be paid according to law, and the payment of taxes and debts shall be limited to the actual value of the estate. The part exceeding the actual value of the estate shall be voluntarily repaid by the heir.

If the heir renounces inheritance, he may not bear the taxes and debts that the decedent should pay according to law.