유류분의 개정에 관한 고찰 ―일본의 상속법을 중심으로―
Consideration of the Revision of the Legal Reserve of Inheritance ―Focusing on the Japanese Inheritance Law―
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초록
A legal reserve of inheritance refers to an equity interest in inherited property whose acquisition is legally reserved to a certain heir and whose free disposal by will is restricted. This reserve system is intended to promote the freedom of the deceased in disposing of property and the adjustment of the inheritance rights of the surviving family. It also has the function of partially guaranteeing fairness between heirs. In Japan, research has recently been conducted to reexamine the meaning and social function of the reserve system. The main issues that are subject to review are a solution to the complex legal issues arising from the effect of the claim for the return of the legal reserve of inheritance, a method of calculating the legal reserve of inheritance related to the scope of the legal reserve of inheritance, clarification of regulations on abandonment of the legal reserve of inheritance, etc., and inheritance to be inherited by the person entitled to the legal reserve of inheritance. There are issues such as clarifying the legal relationship in cases where there is a return of the legal reserve of inheritance in relation to the addition of the debt amount, designation of the inheritance portion, and expression of intention to be exempt from return. The implications of this revision of Japan's legal reserve of inheritance system for Korea's legal reserve of inheritance system include the method of returning legal reserve of inheritance, the order of return of legal reserve of inheritance, and relinquishment of legal reserve of inheritance before the start of inheritance.
Abstract
A legal reserve of inheritance refers to an equity interest in inherited property whose acquisition is legally reserved to a certain heir and whose free disposal by will is restricted. This reserve system is intended to promote the freedom of the deceased in disposing of property and the adjustment of the inheritance rights of the surviving family. It also has the function of partially guaranteeing fairness between heirs. In Japan, research has recently been conducted to reexamine the meaning and social function of the reserve system. The main issues that are subject to review are a solution to the complex legal issues arising from the effect of the claim for the return of the legal reserve of inheritance, a method of calculating the legal reserve of inheritance related to the scope of the legal reserve of inheritance, clarification of regulations on abandonment of the legal reserve of inheritance, etc., and inheritance to be inherited by the person entitled to the legal reserve of inheritance. There are issues such as clarifying the legal relationship in cases where there is a return of the legal reserve of inheritance in relation to the addition of the debt amount, designation of the inheritance portion, and expression of intention to be exempt from return. The implications of this revision of Japan's legal reserve of inheritance system for Korea's legal reserve of inheritance system include the method of returning legal reserve of inheritance, the order of return of legal reserve of inheritance, and relinquishment of legal reserve of inheritance before the start of inheritance.
참고문헌 (29)
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