신탁제도를 활용한 부동산자산의 승계에 관한 연구 – 소위 ‘가족신탁’을 중심으로 -

The inheritance system and gift system, which had been mainly used as the property succession system for the heirs to the property, have been lacking in carrying out the property succession process that fully reflects the will of the heirs. Furthermore, as the proportion of the population aged 65 or older in the Republic of Korea has entered an aged society, which exceeded 14 percent as of 2017, the demand for heirs to set the succession procedures for real estate assets in advance before the death of their heirs gradually increased. In the course of such social change, the revised Trust Act stipulated the trust system of substituting wills(Living Trust for Will Substitute) and the trust system of changing the beneficiary(successive beneficiary trust), so that even after the revised Trust Act took effect, the use of asset succession using the trust system has not been activated. This seems to be due to the general perception that a trustee of the trust system should be a financial institution and the psychological rejection thereof. However, in the process of using the trust system, if a family trust that determines the trustee as a family member designates the property succession process using the trust system of substituting wills(Living Trust for Will Substitute) and the trust system of changing the beneficiary(successive beneficiary trust), the truster may be free from this psychological rejection. Therefore, through the family trust system, the proxy function of a delegation contract that entrusts the management and disposal of real estate to a person who can trust the management and disposal of real estate on his behalf, the substitute function of a guardian system that can manage and dispose of property if his or her judgment ability is impaired, and the substitute function of a will that can determine the successor of a property after his or her death can also be determined by the trust system of changing the beneficiary.