핵심 요약: 유언공정증서는 반드시 증인 2명 이상이 입회해야 작성할 수 있습니다. 그러나 미성년자, 후견을 받는 사람, 유언으로 재산을 받는 사람과 그 배우자·직계혈족은 증인이 될 수 없습니다(민법 제1072조). 따라서 자녀나 배우자는 통상 증인이 될 수 없습니다. 적합한 증인을 찾기 어려우시면 사무소에서 비밀 유지 의무를 가진 증인을 안내해 드립니다. 유언공정증서를 처음 준비하시는 분들이 가장 자주 막히시는 부분이 “증인을 어떻게 모셔야 하나” 하는...Read More

“One of my siblings is a U.S. citizen and cannot easily come to Korea, but we still need to divide the estate—how do we proceed?” In this global era, this is a common question at the Sang Yoon Seo Notary Office in Sinchon, Seoul. When a decedent passes away, the estate is initially held jointly...Read More

“I want to leave my estate to my family exactly as I wish—what is the safest form of will?” This is a question we often receive at the Sang Yoon Seo Notary Office in Sinchon, Seoul. Korean Civil Law recognizes five forms of will (Article 1065): holographic, recorded, notarial deed, secret, and oral wills. Of...Read More

Trust Beneficial Interests and Inheritance Tax: What Is the Deadline? When a settlor passes away having established a trust during their lifetime, the designated beneficiary acquires a beneficial interest — the right to receive economic value from the trust assets. Korean tax law treats this as a conventional inheritance, subjecting it to the same inheritance...Read More

The H-1B Shock Reshapes the Global Talent Landscape International students in STEM fields in the United States have recently been thrown into turmoil. Those who dreamed of securing full-time positions at Silicon Valley Big Tech companies after graduation now face an uncertain employment outlook following the Trump administration’s announcement of a 100-fold increase in H-1B...Read More

Artificial Intelligence and the Future of Notarization The advancement of artificial intelligence (AI) technology is expected to bring innovative changes to the notarization field. Document forgery detection systems have already entered the practical application stage, and natural language processing (NLP)-based automatic contract review and risk analysis systems have been developed and are being utilized. In...Read More

Paradigm Shift in Notarization in the Digital Age The notarization paradigm in the digital age is fundamentally changing due to the Fourth Industrial Revolution and digital transformation. Previously dependent on paper documents and face-to-face authentication, the field is now undergoing an innovative transformation that simultaneously enhances accessibility, efficiency, and security of notarization by combining with...Read More

The Birth of the Apostille Convention and Limitations of Existing Authentication Procedures The “Convention Abolishing the Requirement of Legalisation for Foreign Public Documents” (Apostille Convention), adopted on October 5, 1961, at the Hague Conference on Private International Law, was established to facilitate international document circulation by simplifying the complex and costly consular verification procedures. The...Read More

Notarization. This word might evoke the simple act of stamping a seal on legal documents. However, the Republic of Korea’s notary system extends far beyond mere document authentication—it serves as a hidden pillar of the nation, supporting the rule of law and trust. From the signatures of government offices during the Joseon Dynasty to electronic...Read More

Tax policy as political battleground: How elections shape inheritance taxation Presidential elections in Korea have consistently proven to be pivotal moments for inheritance tax policy, with competing candidates often presenting dramatically different visions for wealth transfer taxation. Throughout Korea’s democratic history, inheritance tax has served as more than a revenue mechanism—it functions as a powerful...Read More