일본 개정 유류분 제도의 내용과 시사점

Part 4 (family law) and Part 5 (inheritance law) of the Korean Civil Code (hereinafter “KCC”) have gone through several amendments. Compared to the other parts of the KCC, family law and inheritance law have been subject to frequent revisions. This is because Korean people have experienced somewhat drastic change in family lives. Interestingly enough, the rules on imperative inheritance has seldom been revised, since its introduction in 1977. The KCC has only 7 articles on imperative inheritance; the way of restitution is not stipulated in the KCC. The existing articles seem too vague and difficult for the parties to properly understand the dispute arising from the imperative inheritance. As such, the revision of the rules on imperative inheritance is much needed. The recent revision of Japanese inheritance law has much implications on the future revision of the KCC. As with the rules on the imperative inheritance, the Japanese Civil Code abolished the concept of the right to reduction. Under the revised rules, the inheritor who has the right to the legal reserve of inheritance now only has the monetary claim against the (testamentary) donee. The rules on the calculation of legal reserve of inheritance, the sequential order of return, and other matters have also been revised. Despite the difference between the two countries’ inheritance law, the amendment itself and the suggestions raised during the course of preparing the amendment would help further the discussion on the revision of Korean inheritance law.