• Proceedings of the Korean Society of Computer Information Conference
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• 2020.07a
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• pp.159-162
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• 2020

배우자상속에 있어서 독일 등 다수 선진국들은 배우자 일방의 사망 시 부부재산제에 따른 청산을 통하여 생존배우자를 고정적으로 배우자상속분을 확보해줌과 동시에 철저히 보호를 하고 있는데, 우리나라 가족법에서는 다른 나라들에 비해 생존배우자에게 일정비율의 상속분만을 인정하고 있어 생존배우자의 상속권을 실질적으로 강화될 수 있는 방안이 필요하다고 본다. 특히 2014년 법무부 민법개정위원회의에서 현행법상 배우자 상속제도를 해결하기 위하여 제1008조의4 배우자의 선취분 조항과 제1008조의5 배우자의 선취분 침해에 있어서 회복청구권에 대한 조항신설이 논의 되어 국민들의 높은 호응이 있었음에도 불구하고, 생존배우자 법정상속분을 상향조정을 하게 되면 기업상속 등에 문제가 발생한다는 논리로 개정안은 입법예고도 못하는 상황에 이르게 되었다. 또한 초고령화사회에 살고 있는 생존배우자의 노후생활 보장과 직계비속과 공동으로 상속받는 경우 직계비속의 수에 따라 배우자의 상속분의 유동성 등이 문제점으로 대두되기 때문에 합리적인 생존배우자의 상속분 상향조정되는 입법안이 새롭게 시작되는 21대 국회에서 조속히 마련되기를 기원하는 차원에서 생존배우자의 효율적인 입법방안을 제시하고자 한다.

• Journal of Digital Policy
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• v.1 no.2
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• pp.25-40
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• 2022

This study analysed the effect of inheritance tax on households in reality and to improve it if there is an unreasonable aspect compared to countries around the world. The study conducted a one-on-one face-to-face survey on adults living in major cities across the country for 31 days from 1^st of September to 10^th of October, 2022. The collected data was analysed using SPSS 25.0 version and noted that 1) they preferred the abolition of inheritance tax, but hoped to improve it when maintaining it, 2) it was necessary to expand the deduction limit, abolish spouse deductions, and 3) prefer the inheritance acquisition tax system. Finally, it was found that they wanted to Extension of installment period of inheritance tax and introduce the tax deferred system.. This suggests that there is a perception that the overall revision of the inheritance tax system is necessary to maintain the inheritance tax. The significance of the study is to provide the basis for discussions on the improvement of the inheritance tax system in Korea, which does not reflect reality.

• Journal of Digital Convergence
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• v.13 no.5
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• pp.61-67
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• 2015

In order to ensure the housing stability of homeless people who living in the information society, the Korean Housing Lease Protection Act was enacted as a special law of Civil Code in March 5, 1981, Law No. 3379. And until January 6, 2015 there were 15 times revisions. In the meantime, many issues have been resolved by legal revisions through several times however, it is true that many problems are exposed after enforcement because processing without sufficient review of legislation. Among them, at the 1st revision in 1983 the purpose of Article 9 for lease succession was admitting succession to a spouse who has no inheritance rights. Then it can protect common-law relationship and on the other hand protect the residential life of a spouse. But many questions have been raised. Therefore, in this paper, analyze the problem of lease succession carefully, proposes an improvement to contribute to the residential stable livelihood.