According to Article 112 of the Insurance Act, death benefits of life insurance and the confirmed annuity of annuity insurance, when paid to the designated beneficiary after the death of the insured, shall not be included in the estate of the insured. Nonetheless, the matters involving evasion of the estate tax and other taxation, the competent authority may still process according to the relevant taxation act or handle according to the substantive taxation principle stipulated in Article 7 of the Taxpayer Rights Protection Act.