후견제도의 보완을 위한 신탁에 관한 소고

In Korea, most of the people who are elected as guardians are relatives. As they are responsible for the daily life, treatment and medical care of the ward, it is often the case that they use the property of the ward with their property. As the cases of victims due to the misconduct of the guardian are increasing, it is necessary to establish preventive measures instead of the court’s supervision regarding guardian’s property management. As an alternative, the active use of the trust system is being discussed, and various trust products and trust plan of financial institutions are introduced. The trust system can maximize profit of property and utility of management, as the property is managed by professional trustees. And the trust system can be utilized in various forms by allowing the user to choose the method of setting a trust, the content of the trust, trustee, the scope of the trust property and the management method of the trust property. Based on the advantages of the trust system, we look forward to the continued availability of the trust system through a review of several matters. First, we should not only utilize the adult guardianship support trust for adult guardianship and limited guardianship but also utilize them in voluntary guardianship. Second, we should consider introducing the special needs trust. Third, we should expand the tax favor of the special support trust for the disabled and lower the standard of the subscription amount. Fourth, we should provide more people qualified benefits through plans such as trust for persons with developmental disabilities.