연이은 유증과 수익자연속 신탁의 관계: 유류분 반환의 법률관계를 중심으로

A testator may want to determine the flow of ownership of his property after his death more than once. In this case Trust for Beneficiaries in Succession has been expected to play a role as an effective device since its introduction by the revised Trust Code. But the same purpose of the testator can be realized by Testamentary Gift for Donees in Succession. Anyway, both approaches may encounter the problem of legally reserved portion. In this case it is apparent that both shall be abated proportionally according to the value of the object. But detailed topics have been under vagueness especially in case of trust. In this regard the Author raises arguments to explain the relation between the parties of trust. First of all, we should understand the conventional three-party trust as a third-party-beneficiary contract. In this light it is difficult to see trust agreement itself as a gift because of compensation. In sum, it is not the property itself but the beneficial interest that comes under a category of the object the value of which added to the value of the property to calculate legally reserved portion.