계약명의신탁 부동산의 생전증여와 특별수익 ― 대법원 2024. 6. 13. 선고 2023다304568 판결에 대한 분석을 중심으로 ―

Abstract

This paper analyzes whether real estate gifted to heirs during the decedent’s lifetime through a nominal trust agreement constitutes an Advancement(special benefit) under civil law, focusing on the 2024 Supreme Court ruling. In this ruling, the Supreme Court examined whether such a lifetime gift should be included in the calculation of the forced inheritance share as an advance inheritance or excluded as compensation for the heir’s contributions. Previous rulings have established that when an heir has significantly contributed to the formation or maintenance of the decedent’s property or fulfilled support obligations, lifetime gifts may not be considered gratuitous dispositions and, consequently, might be excluded from the forced inheritance base. This approach enhances equity within inheritance law. The 2024 ruling, the focus of this study, emphasizes assessing the gratuitous nature of real estate gifted through a nominal trust to determine if it qualifies as a special benefit. This paper also compares the 2024 ruling with similar Supreme Court decisions from 2011 and 2022, highlighting the court’s increasing emphasis on “gratuitousness” in interpreting special benefits. For example, the 2011 ruling excluded a spouse’s lifetime gift from special benefits, viewing it as compensation for contributions or support, and the 2022 ruling similarly excluded gifts made as compensation for exceptional support or contributions. The 2024 ruling extends this interpretation to nominal trust(resulting trust) arrangements, reflecting the court's trend towards limiting claims for the forced inheritance return based on the heir's contributions. This paper suggests that such case law evolution may address the disconnection between the forced inheritance system and the contribution- based system. It points out the need for legislative improvements to the civil law provisions regarding forced inheritance calculations to ensure the proper recognition of heirs’ contributions, especially for spouses, by applying more lenient standards for recognizing special benefits. This would further strengthen equity and fairness in inheritance law.