As Korea transitions into a super-aged society, the demand for legal services related to inheritance, business ownership succession, trusts, wills, and adult guardianship has increased significantly. In light of this trend S&L Partners has launched the Inheritance and Estate Planning Center. The Center is comprised of experts with extensive work experience in related legal, tax, and accounting fields.

The Inheritance and Estate Planning Center provides a one-stop service, including services for inheritance, gifting/donation, business ownership succession, trust planning, drafting, notarization, and execution of wills, as well as handling inheritance and gifting-related filings and responding to tax audits.

The Inheritance and Estate Planning Center of S&L Partners provides the following services:

- Inheritance, gifting/donation, business ownership succession, and trust planning
- Adult guardianship system
- Drafting, notarization, and execution of wills
- Legal matters related to statutory share, division of inheritance property,
   parental recognition claims, and inheritance disputes among co-heirs
- Advisory services on inheritance tax, gift tax, filings, and responses to tax audits
- Advisory services on the management and inheritance of assets located in Korea
   but owned by non-residents
- Legal advice related to asset management services provided by financial
   institutions

- Legal advice for the Chairman of Company I from drafting of the will and
   voluntary/contractual guardianship agreement to gifting arrangements to secure
   funds for inheritance tax
- Comprehensive legal advice for the Chairman of Company S on gifting, wills,
   and management disputes
- Legal advice for property owner C on voluntary/contractual guardianship, wills,
   and inheritance matters
- Legal advice for the Chairman of Company E on voluntary/contractual guardianship
   and trusts as will substitutes for wealth management and distribution of
   inheritance estate
- Legal advice on the appointment and change of adult guardians and guardianship
   supervisors
- Inheritance tax filing and response to tax audits for inheritance assets inherited
   from a non-resident decedent
- Representation in a joint inheritance property division lawsuit among co-heirs of
   S Building
- Representation in numerous lawsuits related to inheritance property division
   adjudications
- Representation in numerous statutory share lawsuits
- Representation in numerous lawsuits to cancel inheritance tax assessment
   decisions