신탁제도와 유류분반환청구권과의 관계

In the case of trusts as will substitutes, the base property in calculation of legal reserve of inheritance is rights to benefit, and the substance of trusts as will substitutes is testamentary gifts or gift effective upon death of rights to benefit. Rights to benefit are inherited property, the other party to demand the return is the beneficiary, and the object to demand the return is rights to benefit. In the case of the will trust, the base property in calculation of legal reserve of inheritance is trust property, and trust property is inherited property. The other party to demand the return is the trustee, and the object to demand the return is trust property. In the case of trusts with successive beneficiaries, depending on the type of trust, the argument of the will trust or trusts as will substitutes is applied as it is. The value of rights to benefit of the second beneficiary is included in the base property in calculation of legal reserve of inheritance, and the other party to demand the return also includes the second beneficiary.