After the death of the debtor, the debt shall be handled according to the following circumstances:
 1. If the debts owed belong to the joint debts of the husband and wife, they can be claimed from their spouses.
 2. If there is a guarantor, it may claim debts from the guarantor.
 3. If the debtor has an estate, his successor shall repay the borrower's outstanding debts within the scope of the inherited property.
 [Legal Basis]
 Article 1159 of the Civil Code states that when dividing an estate, the decedent shall pay off the taxes and debts that should be paid according to law;
 However, the necessary inheritance should be reserved for heirs who lack the ability to work and have no source of income. A natural person may, by making a will, designate one or more of the legal successors to inherit his personal property.
 A natural person may, by making a will, donate his personal property to the state, a collective or an organization or individual other than the legal heir. A natural person may establish a testamentary trust according to law.
 In Article 1161 of the Civil Code, the successor shall pay off the taxes and debts payable by the decedent according to law to the extent of the actual value of the acquired estate.
 This restriction does not apply to the part exceeding the actual value of the estate that the heir voluntarily repays. If a successor waives inheritance, he may not be responsible for paying the taxes and debts that the decedent should pay according to law.