상속재산파산절차에서 상속재산과 상속비용의 법적 성격에 관한 연구 = A Study on the Legal Characteristics of Inherited Estate and Expenses for Inheritance in the Proceedings of Bankruptcy on Inherited Estate

다국어 초록 (Multilingual Abstract)

The bankruptcy on inherited estate is a system that supplements the limitations of the qualified acceptance and separation of property system and promote equitable liquidation through the bankruptcy trustee appointed by the court when inheritor finds it difficult to fully pay back obligations with the inherited estate to any inheritance creditor. As a prerequisite for understanding the legal nature of inherited estate and Expenses for Inheritance in the Bankruptcy on inherited estate it is necessary to review various issues regarding the scope of bankruptcy estate and estate claims.
In the procedure for bankruptcy on inherited estate, the subject of bankruptcy is the inherited estate, which is foundation without rights. In addition, bankruptcy estate is based on the time of declaration of bankruptcy. On the other hand, it is questionable whether or not free estate is recognized in the procedure for bankruptcy on inherited estate. Since the Bankruptcy Act does not limit the scope of properties that cannot be seized, the provisions on properties that cannot be seized are fully applied in the procedure for bankruptcy on inherited estate. On the other hand, since only 'individual debtors' can request exempted property, it is not applied to the procedure for bankruptcy on inherited estate. The trustee in bankruptcy may renounce the rights. However, if the inheritee dies before the declaration of bankruptcy, in principle, the estate after the declaration of bankruptcy is free estate.
In the procedure for bankruptcy of inherited property, bankruptcy claim is based on the time of declaration of bankruptcy. In this case, it is questionable whether the expenses for inheritance incurred after the commencement of inheritance and before the declaration of bankruptcy correspond to the management and realization expenses for the bankruptcy estate and become estate claims. Since estate bonds must be interpreted strictly, these types of expenses for inheritance cannot be viewed as estate claims. Rather, it is more appropriate for the trustee in bankruptcy to sign a settlement contract with the inheritor and recognize it as a estate claim. On the other hand, in the procedure for bankruptcy on inherited eatate, it is reviewed which inherited estate constitutes the bankruptcy estate and to what extent expenses for inheritance can be recognized as a estate calims. As a result, there are several problems with the current regulations on the procedure for bankruptcy on inherited estate, so it needs to be resolved legislatively.