상속재산파산의 쟁점과 활성화 방안 - 신청단계를 중심으로 -

The Debtor Rehabilitation and Bankruptcy Act establishes the inherited estate bankruptcy system, and since the Seoul Bankruptcy Court began actively promoting the system in 2017, its use has increased significantly. Inherited estate bankruptcy offers advantages over qualified acceptance under Article 1028 of the Civil Code, such as better protection for inheritance creditors, making its active utilization necessary. However, research on this topic remains insufficient. This article aims to examine issues arising from the application of the inherited estate bankruptcy system—focusing on the filing process—and to propose solutions from two perspectives: the obligation to file and the filing period. First, we review the current status of the use of qualified acceptance and inherited estate bankruptcy and confirm that inherited estate bankruptcy has advantages over qualified acceptance. Based on this, we argue that the provision imposing an obligation to file for inherited estate bankruptcy under Article 299(2) of the Bankruptcy Act should be repealed. We also conclude that, under current law, it is difficult to regard the filing period for inherited estate bankruptcy as met in cases involving special qualified acceptance under Article 1019(3) of the Civil Code, and that this issue should be addressed through legislative reform. Furthermore, from the perspectives of legislative theory and public awareness, this paper proposes measures to promote the active use of the inherited estate bankruptcy system.