[問題] 請問關於房屋及贈與稅的問題
先父於數月前過世留有下一間房子，經家庭會議後(有媽媽及三個兒子)
決定過戶給老三，但是老三需給媽媽及老大和老二，每人三百萬
(該房子市值3000萬)
請問這樣須繳贈與稅嗎？
如果有拋棄繼承證明，是否可以不算贈與，因為媽媽及老大和老二拋棄了繼承的權利?
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