특별수익과 기여분의 경계와 조정에 관한 연구 = A Study on the Boundary and Coordination between Special Benefit and Contribution Share in Inheritance Law

다국어 초록 (Multilingual Abstract)

This study critically examines the interpretative imbalance and legislative gaps revealed in the operation of the special benefit system under Korean inheritance law, and explores ways to achieve substantive equity among heirs through the coordinated functioning of the special benefit, contribution, and reserved portion systems.
Article 1008 of the Korean Civil Code establishes the special benefit system as a core mechanism to secure fairness among co-heirs by treating lifetime gifts or bequests from the decedent as advances on inheritance shares. However, recent court decisions have interpreted such inter vivos gifts to spouses or descendants not as mere gratuitous transfers, but as settlements within the marital community or compensation for care and contribution. This interpretative tendency blurs the conceptual boundary between special benefit and contribution, thereby weakening their structural distinction.
In particular, long-term and non-property contributions—such as the spouse’s care and support—have substantially contributed to maintaining the decedent’s estate and the family community, yet remain unrecognized under the current legal framework, which regards them merely as the fulfillment of legal duties. To overcome these limitations, this study argues that such non-property contributions should be evaluated not as special benefits but as contributions in the calculation of inheritance shares. It further emphasizes the need to ensure fairness in inheritance distribution through the structural coordination of the contribution and reserved portion systems.
Finally, by analyzing the Constitutional Court’s decision of April 25, 2024 (2020Hun-Ga4), this study highlights the need to reflect contributions in the calculation of reserved portions and to reconstruct the inheritance system accordingly. Through this integrative approach, the study seeks to propose interpretative and legislative directions to realize familial justice and substantive equity within inheritance law.