대습상속과 특별수익 및 상속포기, 그리고 유류분 —대법원 2022. 3. 17. 선고 2020다267620 판결에 대한 비판적 검토—

The main issues of the subject judgment are as follows. First, if the one, who died before commencement of inheritance, received shares of inheritance for special beneficiary from the inheritee, whether the donated property should be regarded as a special beneficiary of the heir by representation. Second, if the heir renounced inheritance after the commencement of inheritance even though he received special beneficiary from the inheritee more than 1 year before commencement of inheritance, whether the donated property should be considered as a gift to a third party other than co-heirs. The Supreme Court affirmed both issues for the first time. However, while I agree with the Supreme Court's decision on the first issue, I disagree with its decision on the second issue. Such an inheritance renunciation is against the law of good faith as it renders the forced share system meaningless. So that even if an heir renounced inheritance, he must still be treated like a co-inheritor in the phase of return of the legal reserve of inheritance.