프랑스민법상 세대를 넘는 분할증여 - 세대 간 자산 조기 이전의 필요성에 대한 고찰 -

The simultaneous aging of the population and the concentration of wealth in older generations in contemporary Korean society have significantly affected legal relations arising from succession, particularly with respect to the transfer of property upon death. As life expectancy increases and the commencement of succession is correspondingly delayed, heirs are often already elderly at the time of the decedent’s death, whereas the decedent’s grandchildren increasingly require capital to establish economic independence and maintain their households. Despite this structural shift, existing mechanisms under Korean law—such as testamentary dispositions (will), gifts causa mortis, inter vivos gifts, and the testamentary substitute trust introduced under the amended Trust Act—fail to adequately resolve issues concerning infringement of the reserved portion (forced heirship) of children. Moreover, direct gifts from grandparents to grandchildren are subject to punitive taxation under the surcharge on generation-skipping gifts, thereby discouraging the early transfer of wealth to the younger generation. This situation extends beyond the private sphere of family succession, contributing to the accumulation of assets among the elderly and generating broader socio-economic inefficiencies. In contrast, facing similar demographic developments, France enacted a comprehensive reform of its Civil Code (law of succession) in 2006. Among the most innovative measures introduced was the donation-partage transgénérationnelle (transgenerational donation-partage), which permits grandparents to transfer property directly to their grandchildren during their lifetime, subject to the consent of the intermediate generation. Because parental consent is required, the system prevents subsequent claims for infringement of the reserved portion, while also providing for a single tax treatment, thereby offering fiscal advantages. This study examines the legislative background and policy objectives of the transgenerational donation-partage and systematically analyzes its legal nature, requirements, legal effects, and mechanisms of settlement in the succession process. Particular attention is given to the structure permitting inter vivos partition in favor of grandchildren upon the consent of the children, the principle of distribution by family branch (souche), the ex ante adjustment of reserved portion rights, and the system of single taxation. The analysis demonstrates that the French model is not merely a generation-skipping gift, but a structured mechanism for the definitive allocation and settlement of succession property during the lifetime of the disponer, based on familial consensus, thereby preventing future succession disputes and facilitating the early circulation of wealth. Finally, through a comparative examination of the Korean Civil Code and Trust Act, this study explores potential issues arising from the introduction of a similar institution, including coordination with the reserved portion system and its relationship with the tax regime. In conclusion, the French transgenerational donation-partage may serve as a viable legislative alternative for promoting intergenerational wealth transfer and alleviating asset stagnation in an aging society. It is hoped that this research will provide useful legislative guidance for future reform in Korea.