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This article addresses the question of theories and regulations about the trust for support that is an unfamiliar idea in Korea. Because trust was born in England and grown up in America, relatively little attention in Korea was paid to the trust. However, we need to review why trust structure in Common Law is so useful to meet various needs of human society as follows; insolvency protection, conduit taxation, fiduciary regime and flexibility in design. Specially, the trust is one of the effective devices of succession in the non-Civil Law, unlike the inheritance and the testamentary gift as a device of succession in the Civil Law, due to a very flexible device for a estate planning. In order words, the mechanism of the trust based on the flexibility in design plays important role in the device of succession. Therefore, to maximize the availability of trust for flexible device for a estate planning, it is necessary to correctly understand the legal principles of trust in England America. Furthermore, the trust for support will contribute someone who needs support in the future to achieve an aim that is to support him or her in the future.
The Civil Law of Korea has, of course, solved the problem of support between individuals within Inheritance system. However, controversy whether it is rightly operating the support within Inheritance system still remains. Regard with this point, it has to be reiterated that the trust has the same effect by taking advantage of a discretionary trust or a will substitute trust. This article would like to close the discussion by pointing out whether the inheritance system in Civil Law and the trust for support are likely to conflict each other. This paper is composed of following chapters to solve the problems; 1. introduction, 2. the concept of trust for support, 3. practical use of trust for support in England and America, 4. the consistency of legal systematic signification and utilization of the trust for support system, 5. conclusion.
The Civil Law of Korea has, of course, solved the problem of support between individuals within Inheritance system. However, controversy whether it is rightly operating the support within Inheritance system still remains. Regard with this point, it has to be reiterated that the trust has the same effect by taking advantage of a discretionary trust or a will substitute trust. This article would like to close the discussion by pointing out whether the inheritance system in Civil Law and the trust for support are likely to conflict each other. This paper is composed of following chapters to solve the problems; 1. introduction, 2. the concept of trust for support, 3. practical use of trust for support in England and America, 4. the consistency of legal systematic signification and utilization of the trust for support system, 5. conclusion.
#신탁
#신탁법
#부양
#부양신탁
#확정신탁
#재량신탁
#상속
#유언신탁
#유언대용신탁
#수익자연속신탁
#유류분
#재산승계제도
#영구불확정금지의 원칙
#Trust
#Trust Law
#Support
#Trust for Support
#Fixed Trust
#Discretionary Trust
#Inheritance
#Testamentary Trust
#Living Trust for Will Substitute
#Trust for Beneficiaries in Succession
#Legal Reserve of Inheritance
#Device of Succession
#Rule Against Perpetuities
목차
Ⅰ. 서론
Ⅱ. 부양신탁의 본질과 설정
Ⅲ. 영ㆍ미에서의 부양신탁 운용의 기초
Ⅳ. 부양신탁의 활용과 법체계적 정합성에 관한 특수문제
Ⅴ. 결론
【참고문헌】
【Abstract】
참고문헌 (36)
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UCI(KEPA) : I410-ECN-0101-2015-300-002484075