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미국 세금보고시 foreign tax credit 을 받으시고...

In Korea, gift tax rate is significant.  You are allowed approximately $10,000 as gift tax free.  The tax liability is initially on the gift giver, but the recipient is liable as well.  Under the US law, gifts up to $13,000 per person is exempt from

gift tax annually.  Thus, if the gift was from your parents, $26,000 would be tax exempt.  Even if one parent gives the gift, the tax permits treating it as gift from both parents.  If the parents are not subject to US tax law, you would need to report

If it was succession, than will it be different?

the gift - but will not create tax liability.  You do need to report the foreign accounts (all financial accounts - banks and security companies) if the maximum aggregate amount is greater than $10,000.  Any interest that you earn need to be reported

as well.  Inheritance would make it somewhat different but the basic reporting rules would be pretty much the same.