상속수단으로서의 신탁 = Trust as a Device for Succession

다국어 초록 (Multilingual Abstract)

Trust as a Device for Succession


A trust cannot exist without a fund owned by a trustee obliged to deal with it as a segregated fund according to the terms of the trust prescribed by the settlor at the time he creates the trust. The settlor must therefore ensure that ownership of the intended trust assets is transferred to the trustee, whether by will or in his lifetime pursuant to a contract. And no trust can exist unless the trustee is, or will be, under an obligation to another in respect of the trust fund. Thus there must be a beneficiary with a right to enforce the terms of the trust against the trustee.
This mechanism of the trust plays important role in the context of succession. That is, the trust is a very flexible device for structuring the benefits which property can provide, in particular in ways which are impossible or inconvenient to do simply by making an outright gift. Because this kind of trusts can be qualified as a testamentary gift, they have to comply with the law of succession : they have to meet the requirements of the succession law as well as the trust law.
This article thus examines the formalities, conditions and effects of the trust created inter vivos or by will from a succession point of view in depth. Not only the trust principles and codes of England and US but also the Japanese Trust Act are considered comparatively. Moreover many issues arising from the relations between Korean Trust Act and Civil Code are carefully looked at, and some constructions corresponding both regulations are proposed.

참고문헌 (Reference)

1 "신탁법상의 신탁 자체를 해지할 수 있는 경우 및 그 해지의 제한 특히 수탁자의 신탁계약 이행불능을 이유로 한 계약해지가 가능한지 여부 신탁법 제61조에 따른 법정신탁 기간 동안 발생한 비용의 범위 그리고 신탁자가 신탁기간 중에 신탁계약을 임의 해지한 경우 해지수수료를 지급하기로 신탁계약에서 정하고 있는 경우 수탁자의 임무위반을 이유로 한 해임에 대신하여 임의 해지한 경우에도 해지수수료를 지급할 의무가 있는지 여부" (40) : 2002.12

2 "신탁법리에 의한 재산권의 보호" 29 : 1998

3 "遺言執行者 相續法의 諸問題" 78 : 1998

4 "遺留分返還請求 相續法의 諸問題" 78 : 1998

5 "英國에서의 遺言制度와 信託制度의 關聯性에 관한 小考 私法의 諸問題; 耕虛金洪奎博士華甲記念" 1992

6 "新井誠 編 歐州信託法の基本原理" 2003

7 中田裕康, "新しい信託法の意義" 2006.5

8 "新しい信託法に期待するもの" 2006.5

9 "後繼ぎ遺贈論の可能性 信託取引と民法法理" 2003

10 "受益者連續信託の檢討 信託取引と民法法理" 2003

11 "包括的 遺贈의 效果" 1987

12 "包括的 遺贈 相續法의 諸問題" 78 : 1998

13 "信託宣言の解釋論的可能性 -特に執行免脫の念慮に對して" 1986

14 "信託による後繼ぎ遺贈の可能性 -受益者連續の解釋論的根據づけ" (1162) : 1999.9

15 Dukeminer Johanson, "Trusts, and Estates" 2005

16 Scott, "Trusts" 1987

17 Hayton, "The Law of Trusts" 2003

18 Alexander, "The Dead Hand and the Law of Trusts in the Nineteenth Century" 37 sta (37 sta): 1985

19 Langbein, "Substantial Compliance with the Wills Act" l. re 489 : 1975

20 Hayto Kortmann Verhagen, "Principles of European Trust Law" 1999

21 "Penner The Law of Trusts" 2004

22 Hayton Marshall, "Commentary and Cases on the Law of Trusts and Equitable Remedies" 2001

23 Bogert Oaks, "Cases and Text on the Law of Trusts" 2001

24 Watt Todd Watt, "Cases & Materials on Equity and Trusts" 2005

25 Hirsch/Wang, "A Qualitative Theory of the Dead Hand 68 Ind. L. J. 1" 1992

26 Dukeminier, "A Modern Guide to Perpetuities" 1868 : 1986