민사신탁을 이용한 증여⋅상속(사업승계) 구조화 방법에 관한 연구

A Study on the methods of structuring for gift⋅inheritance (business succession) by civil trust

This article reviewed and examined Civil Trust Case <gift&#8901;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