유류분과 신탁: 비교법적 개관과 평가
Forced Heirship and Trust
1
조회
0
다운로드
8
인용
0
참고문헌
키워드
초록
In South Korea, there is an academic dispute whether an asset transferred to a trust could be clawed back based on the claimant’s forced heirship and, if the answer is positive, in which shape this claw-back would take place. The author of this article tries to give a comparative overview as to this question, analyzing American, English, Swiss, French and German law. Hereby he observes what follows. (1) The claw-back is overall granted. (2) The revocability of trust plays a crucial role to determine the shape of this claw-back. (3) The forced heirship or comparable right guarantees that the claimant demands his or her share from the trust’s capital. The author thinks these insights should be respected when one applies the Korean Civil Code. This means what follows. (1) The claw-back should be granted. (2) The trust in lieu of will (revocable trust) whose life-time interest is vested upon the settlor should be treated as donation inter vivos which takes effect at the settlor's death. The claw-back is to be raised against the trustee or beneficiary into whom the trust’s capital flowed. (3) The testamentary trust should be treated as legacy, the irrevocable living trust as donation inter vivos which takes effect at its settlement. The claw-back is also to be raised against the trustee or beneficiary into whom the trust’s capital flowed.
Abstract
In South Korea, there is an academic dispute whether an asset transferred to a trust could be clawed back based on the claimant’s forced heirship and, if the answer is positive, in which shape this claw-back would take place. The author of this article tries to give a comparative overview as to this question, analyzing American, English, Swiss, French and German law. Hereby he observes what follows. (1) The claw-back is overall granted. (2) The revocability of trust plays a crucial role to determine the shape of this claw-back. (3) The forced heirship or comparable right guarantees that the claimant demands his or her share from the trust’s capital. The author thinks these insights should be respected when one applies the Korean Civil Code. This means what follows. (1) The claw-back should be granted. (2) The trust in lieu of will (revocable trust) whose life-time interest is vested upon the settlor should be treated as donation inter vivos which takes effect at the settlor's death. The claw-back is to be raised against the trustee or beneficiary into whom the trust’s capital flowed. (3) The testamentary trust should be treated as legacy, the irrevocable living trust as donation inter vivos which takes effect at its settlement. The claw-back is also to be raised against the trustee or beneficiary into whom the trust’s capital flowed.
참고문헌 (85)
- 김문숙, "상속준거법에서의 당사자자치- EU상속규정을 중심으로 -", 국제사법연구, 23(1), pp.283~341 (2017), 한국국제사법학회
- 김상훈, "유언대용신탁을 활용한 가업승계", 기업법연구, 29(4), pp.9~34 (2015), 한국기업법학회
- 김용담, "주석 민법 채권각칙(4)" (2016), 사법행정학회
- 김용덕, "주석 민법 총칙(3)" (2019), 사법행정학회
- 김형석, (2007)
- 김형석, "사인증여", 민사법학, 91, pp.117~170 (2020), 한국민사법학회[DOI]
- 무궁화신탁법연구회, "주석 신탁법" (2021), 박영사
- 민유숙, "주석 민법 상속" (2020), 사법행정학회
- 서민, "스위스 민법" (1974), 법제처
- 석광현, "국제 금융에서의 신탁과 국제사법", BFL, (17) (2006)
- 신동현, "자율과 정의의 민법학(양창수 교수 고희기념)" (2021), 박영사
- 엄복현, "신탁제도와 유류분반환청구권과의 관계", 가족법연구, 32(3), pp.163~184 (2018), 한국가족법학회[DOI]
- 윤진수, "주해 상속법, 제2권" (2019), 박영사
- 이계정, "신탁의 기본 법리에 관한 연구" (2017), 경인문화사
- 이근영, "신탁법상 재산승계제도와 상속", 법학논총, 32(3), pp.207~236 (2012), 법학연구소
- 이화연, "재산승계수단으로서의 신탁과 상속", 사법논집, 65 (2017)
- 임채웅, "신탁법 연구 2" (2011), 박영사
- 정구태, "신탁제도를 통한 재산승계 -유류분과의 관계를 중심으로-", 인문사회 21, 9(1), pp.657~666 (2018), 인문사회 21[DOI]
- 정소민, "신탁법의 쟁점, 제2권" (2015)
- 정소민, "신탁을 통한 재산승계와 유류분반환청구권", 한양법학, 28(2), pp.217~244 (2017), 한양법학회
- 정순섭, "신탁법" (2021), 지원출판사
- 정한샘, "재산승계수단으로서 신탁에 관한 연구", 박사, pp.2021
- 최수정, "신탁법" (2019), 박영사
- 최수정, "유언대용신탁과 유류분의 관계- 한국과 일본의 하급심판결에 대한 비교검토를 통하여 -", 인권과 정의, (493), pp.174~196 (2020), 대한변호사협회[DOI]
- 최준규, (2016)
- Abt, "Erbrecht" (2019)
- ALI, "Restatement of the law Third Trusts, Vol. 1" (2003)
- Barrière, "La réception du trust au travers de la fiducie" (2004)
- Barrière, "Répertoire de droit civil" (2013)
- "Basler Kommentar zum Obligationenrecht I", ~ (2015)
- "Basler Kommentar zum Zivilgesetzbuch II", ~ (2015)
- Begleiter, "Grim Fairy Tales", Albany Law Review, 78, pp.521~ (2015)
- Braun, "Passing Wealth on Death" (2016)
- Burandt, "Erbrecht" (2019)
- Carter, "Louisiana Law of Successions and Donations: A Précis" (2021)
- Chase, Jr, "Trusts" (2019)
- Christandl, "Passing Wealth on Death" (2016)
- Classon, "The International Trust" (2002)
- Collins, "International Trust Disputes" (2012)
- Deixler-Hübner, "EuErbVO-Kommentar" (2015)
- Droz, "Revue critique de droit international privé", pp.692~ (1996)
- Duncan, "The potential vulnerability of reserved powers of trusts", Trusts and Trustees, 27(3), pp.194~ (2021)
- Dutta, "Internationales Erbrecht" (2016)
- Ebenroth, "Erbrecht" (1992)
- Flick, "Der Internationale Erbfall" (2008)
- Gallanis, "Passing Wealth on Death" (2016)
- Godsmith, "Trusts in France", Trusts and Trustees, 2(6) (1996)
- Goré, "De l'imputation et des modalités de réduction des libéralités à cause de mort réalisées au moyen d'un trust entre vifs", Revue critique de droit international privé, pp.685~ (1999)
- Grimaldi, "Droit des successions" (2020)
- Guillaume, "Trust, réserves héréditaires et immeuble", Aktuelle Juristische Praxis, 1, pp.33~ (2009)
- Harris, "The Hague Trusts Convention" (2002)
- Hayton, "Trusts and Forced Heirship Problems", King’s College Law Journal, 4 (1993)
- Jakob, "Will-Substitutes in Switzerland and Liechtenstein" (2016), Passing Wealth on Death
- Jakob, "Der trust in der Schweizer Nachlassplannung und Vermögensgestaltung", Aktuelle Juristische Praxis, 7, pp.855~ (2010)
- Kegel, "Zur Schenkung von Todes wegen" (1972)
- Kostkiewicz u. a, "Kommentar" (2011)
- Kötz, "Trust und Treuhand" (1963)
- Künzle, "Liechtensteinisches Trustrecht" (2020)
- Lequette, "De l’ordre de réduction des libéralités réalisées au moyen d’un trust entre vifs", pp.231~ (1996), Recueil Dalloz
- Lewis, III, "Changes in the Law of Dispositions Mortis Causa From the Practitioner’s Perspective", Louisiana Law Review, 57(1), pp.167~ (1996)
- Lorio, "Louisiana Succession, Donations and Trusts: Cases and Materials" (2015)
- Lupoi, "Trusts: A Comparative Study" (2000)
- Malumian, "Trusts as estate planning tools for settlors in forced heirship jurisdictions", Trusts and Trustees, 21(4), pp.430~ (2015)
- Mayer u. a, "Handbuch Pflichtteilsrecht" (2018)
- McGovern, Kurtz, "Trusts and Estates" (2010)
- Palandt, "Bürgerliches Gesetzbuch" (2020)
- Panico, "International Trust Laws" (2017)
- Parry, "The Law of Succession" (2016)
- Pascal, "Of the Civil Code and Us", Louisiana Law Review, 59, pp.301~ (1998)
- Patarin, "Revue trimestrielle de droit civil 1999", pp.682~
- Rauscher, "Festschrift für Werner Lorenz" (2001)
- Rougeau, "No Bonds but Those Freely Chosen", Civil Law Commentaries, 1(Issue 3) (2008)
- Savigny, "System des heutigen römischen Rechts , 4. Band" (1841)
- Schlitt, "Handbuch Pflichtteilsrecht" (2017)
- Scott, "Scott and Ascher on Trusts, Vol. 1" (2006)
- Sigler, "Estate Planning in Louisiana" (2021)
- Staudinger, "Kommentar zum Bürgerlichen Gesetzbuch" (2007), EGBGB
- Stikoff, "Wills, Trusts and Estates" (2017)
- Trulsen, "Pflichtteilsrecht und englische family provision im Verlgeich" (2004)
- Vallario, "The Elective Share Has No Friends", Capital University Law Review, 45(2), pp.333~ (2017)
- Wank, "Juristische Methodenlehre" (2020)
- Wienbracke, "A clash of cultures", Zeitschrift für Erbrecht und Vermögensnachfolge, pp.413~ (2007)
- Wolf, "Erbrecht , 1. Teil" (2012)
- Wolf, "Grundriss des schweizerischen Erbrechts" (2017)
- Wolf, "Trust und schweizerisches Zivilrecht in Der Trust ― Einführung und Rechtslage in der Schweiz nach dem Inkrafttreten des Haager Trust- Übereinkommens" (2008)