민사신탁을 이용한 증여⋅상속(사업승계) 구조화 방법에 관한 연구

• 영문명: A Study on the methods of structuring for gift⋅inheritance (business succession) by civil trust
• 발행기관: 한국민사법학회
• 저자명: 김종원(Kim jong won)
• 간행물 정보: 『민사법학』제67호, 427~468쪽, 전체 42쪽
• 주제분류: 사회과학 > 사회과학일반
• 파일형태: PDF
• 발행일자: 2014.06.30

영문 초록

This article reviewed and examined Civil Trust Case 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

목차

Ⅰ. 서론

Ⅱ. 민사신탁제도

Ⅲ. 증여⋅상속(사업승계)에 관한 민사신탁구조

Ⅳ. 민사신탁 활성화를 위한 방안

Ⅴ. 결론

<참고문헌>

키워드

민사신탁 부동산신탁 주식신탁 유언대용신탁 수익자연속신탁 증여 상속 가업승계 Civil Trust Trust law inheritance Revised Trust Act