상속재산파산제도에 관한 연구- 법 개정시 반영할 점을 중심으로 -

Limited approval and bankruptcy of inherited property are the same in that they are systems that lead to liquidation and dividend procedures for inherited property. While limited approval is a system that has been relatively widely known and used by both the court and the general public, it is true that the bankruptcy of inherited property was unfamiliar until recently, not only the general public but also the court. However, it is not difficult for a limited approver, who is a general public, to directly go through all the liquidation procedures set by the Civil Act. As a result, the bankruptcy of inherited property is a system that the court has taken the lead in finding whether there is no easier liquidation procedure. While only heirs can apply for limited approval, inherited property bankruptcy can be applied by inheritance creditors or recipients in addition to heirs, and limited approval can be applied even if the inherited property is not in excess of debt, but inherited property bankruptcy can be applied only when it is in excess of debt. In addition, the limited approval is compared in that the heir has to go through the liquidation procedure directly in accordance with the procedures prescribed by the Civil Act, while the bankruptcy trustee goes through the liquidation procedure under the Debtor Rehabilitation Act. Although this inherited property bankruptcy system has been gradually revitalized in recent years due to active publicity and institutional improvement by the rehabilitation court, several improvements are required to further expand the value of use in the future. According to the Debtor Rehabilitation Act, regulations on the procedure for bankruptcy of inherited property scattered here and there should be reorganized into an independent chapter, and institutional improvement is needed to ensure that the jurisdiction of the bankruptcy of inherited property is not under the exclusive jurisdiction of the inheritance. In particular, it is necessary to revise related laws and regulations to reduce the transfer registration and registration procedures in the name of the heir in the process of bankruptcy of inherited property, considering that the procedure for transferring to the name of the heir is carried out without delay. However, it seems a desirable direction to recognize the acquisition tax borne by heirs as foundation bonds and apply it to practice due to the recent revision of the Seoul Rehabilitation Court Practice Rules, but it is desirable to reflect it in related laws such as the Debtor Rehabilitation Act. In order for a system to be settled, it must also have the effectiveness of the system itself, but the court's procedural improvement and active intention to carry it out are also important, and the interest and efforts of stakeholders to use the bankruptcy of inherited property must be supported. In addition, unreasonable or problematic or unnecessary procedures should also be steadily improved, whether reflected in legislative amendments or in the practical operation of the court.