상속세 없는 상속법 (양장)

배명록

저자:배명록
김·장법률사무소Advisor(상속)
상속법연구소소장
국제공인재무설계사(CFP
전)KB국민은행대표PB
전)KB국민은행연수원자산관리과정교수
전)CFP및AFPK상속설계,은퇴설계교수
전)CFP『재무설계사례집』저자(공저)
전)CFP및AFPK자격시험출제위원
전)CFP및AFPK자격시험인증위원
경북대학교/한국방송통신대학교법학과
생명보험언더라이터(CKLU)
특강등
AIG생명한국본사,신영증권부산지점,현대해상대구본부,대구·경북중소기업청기술정보진흥원,TBC대구방송「황상현의人터뷰」출연,한국FP협회컨퍼런스및포럼,농협중앙회강원본부,대구지방검찰청,대구기독노인대학등다수

머리말..........................................................................................1

서장
상속세없는상속법

1장상속의시작
가.상속은사망한사람의국적을기준으로한다..............................18
나.사망과동시사망-사망시각에따라상속인이바뀐다!...............18
다.실종선고-예상밖의사망일....................................................21
라.부재선고와인정사망..............................................................23

2장상속받을수있는사람,상속받을수없는사람
가.누가상속받을까?...................................................................26
1)상속받는배우자,상속받지못하는배우자......................................27
2)직계비속-4명의부모로부터상속받는자녀도있다.......................28
3)직계존속-시부모는직계존속이아니다........................................34
4)형제자매-부모중어느한쪽만같아도형제자매이다....................35
5)4촌이내의방계혈족？평생본적도없는상속인...........................36
나.대습상속................................................................................37
1)대습상속이란무엇인가?...............................................................37
2)바람난사위도처가재산상속받고,애인생긴며느리도시부모재산상속한다............37
3)며느리의전략적선택...................................................................38
4)아들이상속을포기하면손자가대습할수없다..............................38
5)동시사망에해당하는경우에도대습상속이적용된다......................39
6)형수,제부등형제자매의배우자들이상속채무를떠안을수있다....39
7)문제는상속결격의경우에도대습상속이적용된다는점이다...........40
8)대습상속인의법정상속분은어떻게정해지나?...............................40
다.상속결격[상속에있어가장강력한징벌].................................41
1)상속결격사유는엄격해석의원칙이적용된다................................42
2)함부로낙태하면남편의재산을상속받지못할수도있다................42
3)실수는상속결격사유가아니다.....................................................42
4)피상속인이용서하더라도상속받지못한다.....................................43
5)상속결격자가못받는것을그의자녀와배우자가대습상속한다......43
6)불합리한부분은보완되어야한다..................................................43
라.상속권상실선고제도-통칭구하라법.....................................44
1)사유-주로어린자녀를돌보지않은부모가대상이다....................44
2)절차-법원이결정한다................................................................45
3)효과-상속결격의경우와다르다..................................................46

3장받아도되는재산과받으면안되는재산
가.상속재산이아닌것도있다......................................................48
1)부동산등물권은당연히상속된다................................................48
2)제사용재산은상속은되지만상속재산은아니다...........................48
3)예금등은무조건법정상속분대로나눠야하는가?..........................50
4)주식,어음,수표등유가증권도상속되고가상자산도상속된다.......52
5)임차권도상속재산이다................................................................53
6)유튜버,블로그,카페등디지털자산도상속재산이다......................53
7)사망보험금청구권은상속재산이면서한편상속재산이아니기도하다...............54
8)받으면안되는보험금도있다.......................................................56
9)공제상품도상속재산이면서상속재산이아니기도하다...................57
10)유언대용신탁도상속재산이면서상속재산이아니기도하다...........58
11)유족급여는마음놓고받아도된다...............................................58
12)사망퇴직금을수령할때는상속재산인지아닌지확인할필요가있다..................59
나.상속법에숨겨진빚테크를찾아내자!........................................60
1)금전채무상속과빚테크................................................................60
2)임대차보증금반환채무의상속.....................................................63
3)상속세는상속채무가아니다.........................................................63
4)이행강제금,벌금,추징금의상속여부...........................................64
5)주택연금과상속..........................................................................64

4장상속분
가.법정상속분............................................................................68
1)천기누설-이혼테크!...................................................................69
2)배우자의상속분늘려야할까?......................................................70
나.대습상속분............................................................................71

5장특별수익
가.이미많이받은상속인은더받지못한다....................................74
나.특별수익은내가주장하는것이아니다.....................................75
1)증명책임은상대방에게있다.........................................................75
2)남은재산이없으면특별수익도없다.............................................75
3)상속인이아닌제3자가받은재산은특별수익이될수없다.............76
다.어떤것이특별수익인가?-받은기억이가물가물해도특별수익이다.....................76
1)상속재산을미리받은것이면특별수익이다....................................76
2)사랑은눈물의씨앗이고오해는다툼의씨앗이다............................78
3)특별수익은어떻게평가하는가?....................................................82
4)특별수익을고려한상속재산분할예시...........................................87
라.숨은그림찾기........................................................................93
1)증여한부동산찾기......................................................................94
2)금전증여찾기..............................................................................94

6장기여분
가.내가기여한게얼만데똑같이나눠?........................................98
나.특별한부양은무엇이고특별한기여는무엇인가?......................98
다.상속을포기한자는기여분을주장할수없다............................99
1)기여분을주장할수있는사람은반드시공동상속인이어야한다......99
2)그러나기여한사람이꼭공동상속인이어야하는것은아니다.......100
라.피상속인이유증해버리고남은재산이없으면기여분도없다...100
마.기여분은어떻게결정하나?....................................................101
1)기여분은내가주장하고내가증명해야한다................................101
2)법원에의한기여분결정-지정한기간을지