
민사신탁을 이용한 증여⋅상속(사업승계) 구조화 방법에 관한 연구
A Study on the methods of structuring for gift⋅inheritance (business succession) by civil trust
- 김종원(Kim jong won)
- 한국민사법학회
- 민사법학
- 제67호
- 등재여부 : KCI우수등재
- 2014.06
- 427 - 468 (42 pages)
This article reviewed and examined Civil Trust Case <gift⋅inheritance (business succession)> and tax implication related to Civil Trust Case by the basic concepts of a trust in the Revised Trust Act in Korea, effective July 26, 2012. Living Trust for Will Substitute, Trust for beneficiary in succession are notable concepts. The Trust is one of a device of succession in the non-Civil law. It is a very flexible device for a real estate management planning. However Trust must comply with inheritance law, especially elective shares and formalities of wills. Living Trust will has been frequently used to avoid family confilcts, higher tax rate
Ⅰ. 서론
Ⅱ. 민사신탁제도
Ⅲ. 증여⋅상속(사업승계)에 관한 민사신탁구조
Ⅳ. 민사신탁 활성화를 위한 방안
Ⅴ. 결론
<참고문헌>