상속인의 횡령과 상속분의 관계에 관한 연구 -대상판결 2006. 6. 30. 선고 2005도5338 판결-

When an inheritee dies, does the inheritance commence. To decide what portion each inheritor gets, the legal portions in inheritance is the starting point. The adjusted portions in inheritance is the one which is calculated regarding special beneficiary and contributory portion. The adjusted portions are applied only when all inheritors agree or they file a suit for the division of inheritance property. I think that the legal portions are just a starting point and that the adjusted portions are real and right ones. When an inheritee died leaving a claim as inheritance property and one of inheritors received and spent money from the debtor, the amount of which is over his legal portion, the Decision ruled that it would make embezzlement for the exceeded amount. No claim on the adjusted portions seemed to be discussed on the case. But, this essay suggests that the adjusted portions should be applied to this case because the inheritors would get their portions based on those portions as a result. This essay analyzes the issues which could come when the adjusted portions are applied. It says that those issues can not hinder from applying the adjusted portions.