유언대용신탁의 현황과 과제

• 영문명: The Current Status and Tasks of the Living Trust: Focusing on the Relationship with the Forced Share
• 발행기관: 한국가족법학회
• 저자명: 김상훈(Sanghoon Kim)
• 간행물 정보: 『가족법연구』家族法硏究 第35卷 1號, 149~170쪽, 전체 22쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2021.03.30

영문 초록

Compared to the will, the trust system as the means of inheritance in Korea has not been used much due to the lack of history or publicity. However, the real reason for preventing the use of the living trust is that it cannot solve the problem regarding forced share system, nor does it have any tax benefits. Eventually, the biggest obstacles revitalizing the trust system as a new method of the property succession is the legal issues surrounding forced share and tax. However, Korean District Court decision was recently issued to the living trust that the entrusted property may not be subject to a claim of return for forced share. The court decision shocked not only the legal profession but also the socio-economic cummunity. In advance, this study explains the current status of the living trust, and look into the relationship between the living trust and the issues of the forced share. With regard to the current status of the living trust, this study introduces the first litigation case and the advisory case related. In addition, this study examines the theories and the recent court decision of whether trust assets can be included in the basic property for the calculation of forced share of heirs. In order for the trust to function properly as a new means of inheritance, it must address limitations and opacity inherent in forced share system and tax. It is hoped that the government will establish socio-economic foundation for carrying out the natural function of the trust which is a method of property succession.

목차

Ⅰ. 서 론

Ⅱ. 유언대용신탁의 현황

Ⅲ. 유언대용신탁의 과제

Ⅳ. 결 론

키워드

유언대용신탁 유류분 유언 신탁 유류분반환청구 living trust forced share wills trust a claim of return for forced share