학술논문

유언대용신탁을 통한 기부의 실현과 확장
Inter vivos trusts as will substitutes to promote the donation
Document Type
Article
Text
Source
신탁연구, 06/30/2023, Vol. 5, Issue 1, p. 131-168
Subject
유언대용신탁
기부
수익자연속신탁
공익신탁
목적신탁
유류분
inter vivos trust as will substitute
donation
successive beneficiary
charitable trust
purpose trust
forced share
Language
한국어(KOR)
ISSN
2713-8569
Abstract
We can make an outright gift, devise or bequeath to a person or a public organization for donation. But it is sometimes doubtful whether the contributed property is properly used according to the cotributor’s intent. It happens frequently that the will results in the absolute nullity due to non observance of the required legal formality. To establish and maintain a nonprofit foundation or organization takes times, incurs expenses and is to be supervised by the competent authority. On the other hand, a trust can be settled more flexibly for the preservation, management and succession of property as well as donation. The strict formality of testamentary disposition does not apply to the inter vivos trusts and they can minimize the disputes over inheritance. So this paper proposes several models for inter vivos trusts as will substitutes to realize and promote the settlor’s intent of donation and examine the legal problems concerned. Especially it is needed to check whether there is any infringement on the forced share.