Kun Hee died, on Sunday, in a hospital in Seoul, at the age of 78, leaving behind in stock assets of 18 trillion South Korean won, equivalent to 15.9 billion dollars.
The late Lee owned 4.18% of the shares of leading Samsung Electronics, and 0.08% of the preferred shares.
It also owns 29.76% of the shares of Samsung Life Insurance and 2.88% of the shares of Samsung S&T, the holding company of the conglomerate.
Its stake in Samsung SDS is estimated at 0.01%.
Industry sources estimate that the heirs will pay about 10 trillion won, or $ 8.83 billion, in inheritance tax only on equity assets.
Experts indicated that the family of the late Samsung president may choose to pay taxes over several years, under Korean law, which allows them to pay taxes in installments for a period of 5 years.