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- W2610347946 abstract "이 글에서는 2016년에 선고된 상속법 관련 판례 중 筆者의 주관적 판단에 따라 4건의 판례를 선별하여 그 當否를 검토하였다. 이 글에서의 논의를 요약․정리하면 다음과 같다. 첫째, 헌법재판소 2016. 4. 28. 선고 2013헌바396, 2014헌바394(병합) 결정에서 헌법재판소가 관습법에 대한 위헌심사권이 있음을 전제로 이 사건 관습법이 합헌 이라고 본 데에는 동의할 수 없다. 관습법에 대한 위헌심사권은 법원에 전속하며, 이 사건 관습법은 위헌이라고 보아야 한다. 둘째, 가분채권의 상속재산분할대상성은 전면적으로 긍정되어야 한다는 점에서, 대법원 2016. 5. 4.자 2014스122 결정이 가분채권의 분할대상성을 원칙적으로 부정하는 전제에서 이를 예외적으로만 긍정한 데에는 동의하기 어렵다. 다만, 이 결정이 代償財産의 분할대상성을 긍정한 것은 타당하다. 셋째, 대법원 2016. 12. 29. 선고 2013다73520 판결이 민법 제1026조의 적용 여부를 결정하기 위한 기준시로서 ‘포기신고 수리심판 고지시설’을 취한 데에는 동의하기 어렵다. ‘포기신고시설’을 취한 원심판결이 오히려 타당하다. 넷째, 대법원 2016. 5. 24. 선고 2015다250574 판결이 한정승인자의 조세채권자를 원칙적으로 일반채권자와 동일하게 보아 상속재산에 대해 상속채권자에게 우선권을 인정하면서도, 한정승인자가 부담하는 조세가 당해세인 경우에 한해 한정 승인자의 조세채권자에게 우선권을 부여한 것은 타당하다.The year 2016 saw many inheritance law-related precedents rendered, which may be summarized as follows. The Constitutional Court and Supreme Court have handed down the following four judgments as cases of first impression: ① The constitutional Court could judge whether the old customary law of this case is against the constitution or not, and the old customary law of this case is constitutional. ② Divisible claim could be the object of division of inherited property exceptionally only if share of inheritance for special beneficiary or contributional portion exists. ③ Not article 1026, section 3 but section 1 shall govern the cases where the presumed successor filed a renunciation of succession and disposed the estate before he was notified from the family court that his renunciation was accepted. ④ If the inheritance creditor is the general creditor and the creditor of the qualified acceptor is the tax creditor (the state), the inheritance creditor shall make dividends in preference to tax claims (tax bond other than the concerned tax imposed on the inherited property), unlike a principle that tax bonds precede general claims in the general auction dividend ranking. This article reviews the major inheritance law-related precedents rendered in 2016, as selected by this author s subjective judgment. This article concludes by assessing decision ④ as reasonable, but not ①, ② or ③." @default.
- W2610347946 created "2017-05-12" @default.
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- W2610347946 date "2017-03-28" @default.
- W2610347946 modified "2023-09-27" @default.
- W2610347946 title "Review of Major Inheritance Law-Related Precedents Rendered in 2016" @default.
- W2610347946 doi "https://doi.org/10.18189/isicu.2017.24.1.173" @default.
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