유류분 부족액의 구체적 산정방법에 관한 연구

A Study on Formulas for Calculation of Legally Secured Portion

&nbsp;&nbsp;The calculation of legally secured portion is a significant factor for restoration of legally secured portion but it remains unsolved question in family law theory. The purpose of this paper is a suggestion of the concrete formulas for calculation of legally secured portion under variable situation for example extra special gift, specific testamentary gift and share in succession based on contribution.<BR>&nbsp;&nbsp;At the point of theoretical issue, the conclusion is ① gift over 1 year before death that gave co-successor refused succession is excluded from basic property for legally secured portion, if he refuses succession, ② specific testamentary gift to the third is excluded from net shares in succession, ③ share in succession based on contribution is excluded from basic property for legally secured portion.<BR>&nbsp;&nbsp;The suggested formula in this paper is;<BR>&nbsp;&nbsp;① amount of restoration of legally secured portion = amount of legally secured portion - net shares in succession<BR>&nbsp;&nbsp;② amount of legally secured portion = (presented property at death － share in succession based on contribution + various kind of gift&lt;exclusive of gift over 1 year before death that gave co-successor refused succession&gt; － all of inherited debt) × personal rate of succession exclusive of co-successor refused succession × rate of legally secured portion<BR>&nbsp;&nbsp;③ net shares in succession = (presented property at death － share in succession based on contribution － extra special testamentary gift to co-successor － specific testamentary gift to the third + gift and legacy to co-successor not received extra gift － all of inherited debt) × personal rate of succession exclusive of co-successor refused succession + share in succession based on contribution&lt;if he is a right holder&gt;