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2021年 01月 10日 발행 /  약 400페이지


이 책에서는 이렇게 복잡하게 바뀐 재산상속문제들을 대법원의판례, 법제처의 생활법령과 대한법률구조공단의 상담사례와 서식,
국세청의 상담사례들을 상속 순위, 상속분, 법으로 보장받는 상속분, 상속포기, 한정승인, 상속등기 그리고 상속 관련 각종 세금문
제까지 해설과 사례를 문답식으로 관련 서식과 함께 수록하여 누구나 쉽게 이해할 수 있도록 편집하였습니다.


목 차

제1장 상속이란 무엇을 의미합니까?
1. 상속인이란? ··························································································· 3
1-1. 상속의 개념 ······················································································· 3
1-2. 상속의 대상(재산상속만 가능) ······················································· 3
1-3. 상속의 개시(피상속인의 사망으로 개시) ········································ 3
■ 실종선고가 있어도 상속이 개시되는지요? ··············································· 4
■ 실종선고되었던 아버지가 살아서 돌아오셨습니다. 이 경우 상속받은 재산
은 어떻게 되나요? ·················································································· 5
1-4. 상속이 개시되는 장소 ···································································· 5
■ 저의 아버지가 뇌사상태입니다. 이를 이유로 상속을 개시할 수 있을까요?5
1-5. 상속의 비용 ····················································································· 6
■ 장례비용도 상속비용에 해당하는지요? ··························································· 6
■ 상속비용의 종류로는 무엇 무엇이 있는가요? ··············································· 7
■ 아버지가 유언을 하지 않고 돌아가셨어요. 아버지의 재산은 어떻게 분배되
나요? ·················································································································· 7
■ 태아도 재산상속을 할 수 있는지요? ······························································ 8
■ 이북 지역에 남은 가족을 재산상속인에서 제외할 수 있는지요? ················ 9
■ 남편과 아들이 동시에 사망한 경우 남편 재산의 상속인은 누가 되나요? 10
■ 양자가 사망한 경우에 양자의 상속인에는 친부모도 포함되는지요? ········ 12
■ 피상속인이 외국인인 경우에도 상속받을 수 있나요? ································ 12
■ 이혼 소송 중인 배우자도 상속이 가능한가요? ··········································· 13
■ 사실혼 배우자도 상속을 받을 수 있나요? ················································· 13
■ 공동사업을 하고 있던 중 한 분이 사망한 경우 상속인은 동업자로서의 지
위를 상속하는지요? ······················································································· 14
■ 농민이 아닌 사람도 농지를 상속받을 수 있는지요? ·································· 14
■ 주택임차인의 상속인은 임차인으로서의 지위를 상속받을 수 있는지요? · 15
■ 사실혼 배우자도 주택임차권을 상속받아서 제 명의로 바꿀 수 있을까요? 15
■ 계속적 보증채무도 상속하는지요? ································································ 16
■ 벌금형을 선고받고 사망한 경우 이 금액도 상속되는지요? ······················· 17
■ 자동차 운행 중 사고로 사망한 경우 상속인은 보험료 청구를 할 수 있는
지요? ·············································································································· 17
■ 교통사고의 가해자가 피해자를 직접 상속한 경우 보험금을 청구할 수 있는
지요? ················································································································ 18
■ 양자로 입양된 자가 생부모의 재산을 상속할 수 있는지요? ····················· 19
■ 타인의 친생자로 된 혼인 외의 자가 생모 재산을 상속받을 수 있는 방법이
있는지요? ········································································································ 20
■ 적모와 혼인 외의 출생자, 계모자간에 상속권이 있는지요? ······················ 21
■ 이주자택지공급에 관한 청약권을 자기 상속지분 비율에 따라 단독으로 위
청약권을 행사할 수 있는지요? ····································································· 22
■ 내연녀인 출산하여 친자로 밝혀져서 인지신고하였을 경우 최종상속인은 누
구인지요? ········································································································ 23
2. 상속에 관련된 법제 개관 ··································································· 25
2-1. 민법 ································································································ 25
2-2. 가사소송법 ····················································································· 25
2-3. 민사소송법 ····················································································· 25
2-4. 부동산등기법 ················································································· 25
2-5. 상속세 및 증여세법, 지방세법 및 지방세기본법 ······················ 26
3. 상속 시 체크리스트 ············································································ 26
제2장 상속인은 누가 될 수 있나요?
1. 상속인이란? ························································································· 31
1-1. 상속인의 개념 ················································································· 31
1-2. 상속순위 ·························································································· 32
■ 다음의 경우에 누가 상속인이 될까요? ······················································ 35
■ 아버지를 여읜 아들은 할아버지의 재산을 상속받을 수 있나요? ············ 35
■ 남편의 사망 후에 태아를 낙태한 부인은 남편의 재산을 상속받을 수 있을
까요? ············································································································· 36
■ 민법 제1000조 제1항 제3호 소정의 "피상속인의 형제자매"의 범위는 어떻
게 정의하나요? ······························································································· 36
■ 상속에 유리하게 하기 위해 아버지를 속여 유언장을 작성하게 한 아들이
상속을 받을 수 있나요? ·············································································· 37
■ 채무도 상속이 되나요? ·················································································· 37
■ 교통사고로 사망한 사람의 상속인은 교통사고의 가해자에 대해 손해배상을
청구할 수 있을까요? ···················································································· 37
■ 유족연금이 상속재산인가요? ······································································· 38
■ 부의금(賻儀金)이 상속재산인가요? ····························································· 38
■ 어느 시점에 상속이 개시되었다고 보아야 하는지요? ································ 39
■ 생사불명인 직계비속이 재산상속인에서 제외되는지요? ····························· 39
■ 제1순위 상속인이 상속을 포기한 경우 상속순위는 어떻게 되나요? ······ 40
■ 유언없이 죽은 경우 직계비속과 직계존속의 상속순위는 어떻게 되나요? 41
■ 자녀가 있는 경우 직계존속의 상속순위는 어떻게 되나요? ······················· 42
■ 재산상속에 있어서 법정상속인의 상속순위는 어떻게 되나요? ·················· 42
■ 재산상속에 있어서 법정상속인의 상속순위는 어떻게 되는지요? ·············· 43
■ 직계비속과 직계존속의 상속순위는 어떻게 되나요? ·································· 43
1-3. 배우자상속인 ················································································· 44
■ 전 배우자가 사망하여 재혼한 경우 전 배우자의 자녀도 재산상속을 받을
수 있는지요? ································································································· 44
■ 혼인이 취소된 경우 배우자의 상속권은 유효한지요? ································ 45
1-4. 배우자의 공동상속 ·········································································· 46
1-5. 대습상속인 ····················································································· 46
■ 대습상속인의 상속분은 어떻게 계산하나요? ············································· 46
■ 상속인이 될 직계비속이 피상속인과 동시에 사망한 경우에도 대습상속이
이루어지나요? ································································································ 47
■ 시부모님과 남편이 동시사망한 경우 뱃속의 아기가 시부모님의 재산을 상
속받을 수 있나요? ····················································································· 48
■ 대습상속인의 상속분은 얼마나 되나요? ······················································ 50
■ 장인과 처가 동시에 사망한 경우 사위가 장인의 재산을 상속받을 수 있는
지요? ··············································································································· 50
■ 조부의 재산을 사망한 부를 대신하여 상속할 수 있는지요? ····················· 52
■ 대습상속인이 될 배우자가 대습상속의 개시 전에 사망한 경우 상속권은 누
구에게 있는지요? ··························································································· 54
■ 상속인이 될 직계비속이 피상속인과 동시에 사망한 경우에도 대습상속이
이루어지나요? ································································································ 55
■ 상속인이 될 자녀 전원이 피상속인의 사망 이전에 사망한 경우 손자들의
상속분은 어찌 됩니까? ·················································································· 57
■ 본위상속과 대습상속은 재산상속관계는 어떻게 되는지요? ······················· 57
■ 유언서를 은닉한 경우 상속결결사유에 해당하는지요? ······························ 59
■ 피상속인이 사망한지 6개월이 경과한 시점에서 비로소 그 존재를 주장하였
는데 상속결격사유에 해당하나요? ································································ 60
■ 혼인 외의 출생자는 상속자격이 없나요? ····················································· 61
■ 불효자식은 상속을 받을 자격이 없나요? ····················································· 61
■ 시부모에게 연락을 하지 않았다거나 방문을 하지 않았다는 사실은 상속결
격사유에 해당되나요? ··················································································· 62
제3장 상속은 이런 경우 효과가 있습니다
1. 상속재산의 이전 ················································································· 65
1-1. 상속의 효력 - 상속재산의 포괄승계(包括承繼) ·························· 65
1-2. 상속재산 ························································································ 65
1-3. 상속재산이 아닌 것 ······································································ 66
■ 보험금지급청구권은 상속재산인가요? ·························································· 67
■ 공무원의 지위 또는 영업자의 지위과 같은 행정법상 지위도 상속되나요? 68
■ 회사원이 갑자기 사망한 경우 유족연금은 상속재산에 포함되나요? ···· 69
■ 아들부부의 싸움 도중 며느리의 방화로 아들만 사망한 경우 상속권자는
누가 되나요? ·································································································· 69
■ 이혼으로 인한 위자료청구권도 상속이 가능한지요? ·································· 71
■ 제사용 재산을 승계하는 제사주재자를 어떻게 결정해야 하는지요? ········ 73
■ 이성동복(異姓同腹)의 형제자매도 상속인의 범위에 포함되어 토지를 상속
받을 수 있는지요? ························································································· 73
2. 상속인의 상속분 ················································································· 74
2-1. 상속분이란? ··················································································· 74
■ 미혼 동생이 사망한 경우 형제의 상속분은 어떻게 계산하나요? ·············· 74
2-2. 배우자의 상속분 ············································································· 75
2-3. 대습상속인의 상속분 ······································································ 75
2-4. 공동상속인의 상속분 ······································································ 75
■ 다음의 경우에 상속인과 상속분은 각각 어떻게 되나요? ························· 76
■ 아버지가 돌아가시면서 7억을 남겼을 경우 어머니와 저와 동생은 각각 얼
마를 상속받게 되나요? ·················································································· 76
■ 만일 제가 유언 없이 10억 원을 남기고 죽는다면 아들과 아버지에게는
얼마가 상속되나요? ······················································································ 77
■ 부 사망시 모와 자식간의 상속비율이 어떻게 변경되었나요? ················· 77
■ 딸, 며느리와 손녀는 각각 얼마나 상속받을 수 있나요? ··························· 78
■ 할아버지가 막내 아들에게 재산을 전부 주겠다고 하시는데 그렇게 되면
저희 가족은 상속을 받을 수 없게 되는 건가요? ···································· 79
■ 아내와 이혼하지 못한 상태에서 유언없이 사망한다면 저의 재산은 누가
얼마나 상속받게 되는 건가요? ·································································· 80
■ 대습상속인의 상속분은 어떻게 되나요? ······················································ 80
■ 사망에 따른 재산상속분 계산은 어떻게 되는지요? ···································· 81
■ 직계비속의 상속분은 어떻게 되나요? ·························································· 82
2-5. 특별수익자의 상속분 ······································································ 83
■ 특별수익자가 있는 경우 그 상속분은 어떻게 계산하나요? ····················· 84
■ 특별수익의 가액이 상속분을 초과하는 경우에 특별수익자는 이를 반환해야
하나요? ·········································································································· 85
■ 특별수익자는 상속분에서 어떤 주장을 할 수 있나요? ······························ 85
■ 특별수익자가 있는 경우의 상속은 어떻게 분배하나요? ····························· 87
■ 아버지가 돌아가시기 전에 형에게 주택구입자금을 주었을 경우 형은 저는
어떤 비율로 상속해야 하나요? ···································································· 87
2-6. 기여자의 상속분 ··········································································· 89
■ 공동상속인 중 기여자가 있는 경우 상속재산의 산정은 어떻게 하나요? 91
■ 피상속인 재산의 증가에 기여한 상속인의 기여분은 어떻게 판단합니까? 92
■ 기여분과 상속분은 상속이익에 포함되는 범위는? ······································ 93
■ 장남이 재산형성에 기여한 몫이 300만원이 인정되었을 경우 장남의 상속
분은 어떻게 됩니까? ····················································································· 94
3. 상속재산분할 ······················································································· 95
3-1. 공동상속 ·························································································· 95
3-2. 공동상속인의 상속재산분할 ··························································· 96
■ 공동상속인 중 한 사람이 법정상속분을 초과하여 채무를 부담하기로 하는
재산분할의 협의가 가능한가요? ··································································· 98
■ 상속받은 금전채무에 대해서 협의로 분할할 수 있는지요? ······················· 99
■ 공동상속인들은 상속받은 건물을 철거할 의무가 있나요? ······················· 100
3-3. 상속재산 분할의 방법 ································································ 101
[서식] 특별대리인선임 심판청구서(상속재산 협의분할) ······························· 102
■ 상속재산은 어떻게 분할하나요? ································································· 104
■ 상속재산분할협의에 의하여 소유권이전등기가 이루어졌다면, 이 분할협의
는 보호받을 수 있는지요? ·········································································· 105
■ 피상속인의 상속재산으로부터 저의 채권을 우선변제 받을 수 없는지요? 106
■ 상속재산분할의 대상이던 상속재산이 처분되거나 멸실·훼손된 경우 상속
분할의 대상이 되나요? ············································································· 108
■ 금전채권과 같은 예금채권도 상속분할의 대상이 되나요? ····················· 109
■ 상속재산분할협의가 불성립된 경우 상속재산은 어떤 분할방법이 있나요? 110
■ 법정대리인으로서 한 상속재산분할협의가 유효한지요? ·························· 111
■ 상속재산분할협의 행위에 대하여 사해행위 취소를 할 수 있는지요? ···· 112
■ 상속재산분할 후 공동상속인은 담보책임을 지나요? ································ 113
■ 상속재산에 대해 협의가 이루어지지 않는 경우, 공유물분할청구의 소를
제기할 수 있는지요? ·················································································· 114
■ 아들이 대리하여 상속재산 분할협의를 하였을 경우 이 분할협의가 효력이
있나요? ········································································································· 114
■ 상속재산분할협의가 한자리에서 상속인 전부가 모여서 이루어져야 유효한
가요? ············································································································· 115
■ 아버지가 사망하시고 상속재산 중 금전채권이 있는 경우 이 부분에 대하여도
상속인들간에 분할협의를 해야 하나요? ······················································ 115
■ 상속인이 행방불명 또는 생사불명인 경우 분할심판을 청구할 수 있나요? 116
■ 부동산의 가격이 상속개시시와 분할시 사이에 급등을 하였을 경우 상속
재산의 평가시점을 어디로 해야 할까요? ················································ 116
[서식] 상속재산분할협의서 ·············································································· 117
[서식] 상속재산의 분할 심판청구서 ································································· 119
■ 상속재산에 대해 협의분할을 마쳤는데 새로운 상속재산이 나타난 경우
새롭게 상속재산을 협의할 수 있나요? ··················································· 121
■ 상속재산분할협의의 합의해제가 허용되는지요? ···································· 121
■ 아버지가 분할방법의 지정을 유언이 아닌, 생전행위로 하였을 경우 효력
이 있을까요? ······························································································· 122
■ 아버지가 사망하시고 고려기간 중 일부 상속인들이 분합협의를 요구하는
데 이에 응할 의무가 있나요? ··································································· 122
■ 상속재산에 대해 협의분할을 마쳤는데 새로운 상속재산이 나타난 경우
새롭게 상속재산을 협의할 수 있나요? ················································· 123
■ 상속인이 미성년자인 경우 상속재산분할시 주의해야 할 점은 무엇인가요? 123
■ 아버지가 사망하시고 생전에 금전채무가 있는 경우 이 부분에 대하여도
상속인들간에 분할협의를 해야 하나요? ················································· 124
■ 상속인이 미성년자인 경우 상속재산분할시 주의해야 할 점은 무엇인가요? 124
3-4. 분할의 효과 ················································································· 125
■ 상속재산분할의 소급효는 제한되나요? ······················································ 125
■ 상속재산의 분할이 완료된 후에 새롭게 상속인이 된 사람은 상속재산을 분
할청구할 수 있을까요? ·············································································· 127
■ 상속재산의 분할이 채권자에게 사해행위가 되나요? ······························ 128
■ 남편의 아들이라고 주장하는 사람이 나타나서 상가건물 한 채는 자신의 상
속재산이라고 주장하는 경우 어떻게 해야 하나요? ································ 128
■ 상속재산 협의분할을 상속등기 전에 하면 절세가 되는지요? ··············· 129
4. 상속인의 상속회복청구 ···································································· 130
4-1. 상속회복청구권 ··········································································· 130
4-2. 상속회복청구권의 행사방법 ······················································· 130
4-3. 상속회복청구권자 및 상대방 ····················································· 131
4-4. 상속회복청구권의 행사기간 ······················································· 132
4-5. 상속회복청구의 효과 ·································································· 132
■ 상속회복청구권을 침해받은 경우 언제까지 침해의 회복을 청구할 수 있을
까요? ··········································································································· 133
■ 제사용 재산의 승계와 상속회복청구권에 관한 제척기간이 적용되는지요? 134
■ 상속회복청구의 소를 제기하고자 하는데 승소할 수 있는지요? ············· 135
■ ‘상속권의 침해를 안 날’의 의미와 판단기준은 어떻게 되는지요? ········· 136
■ 혼인외의 출생자의 인지에 의한 가액지급청구를 한 경우에도 상속회복
청구권의 제척기간이 적용되는지요? ····················································· 137
■ 상속회복청구권의 상대방이 수인인 경우, 제척기간을 준수해야 하는지요? 138
■ 상속재산 일부에 관하여만 제척기간을 준수한 경우 상속회복청구권을 행사
할 수는 없는지요? ······················································································· 139
■ 상속회복청구의 소는 민사법원과 가정법원 중 어느 법원에 소를 제기해야
하는지요? ······································································································ 140
■ 제3자에 대한 상속회복청구권의 제척기간 기산일은 언제부터 인가요? 140
■ 상속회복청구권이 포괄적 유증의 경우에도 적용되는지요? ····················· 142
■ 상속개시 10년 후 상속권을 침해당한 경우 상속회복청구권을 행사할 수 있
나요? ············································································································· 143
■ 북한주민의 상속회복청구권의 제척기간은 어떻게 계산하나요? ············· 144
■ 중혼이 취소된 경우 상속회복청구권이 인정되는지요? ···························· 145
제4장 상속의 승인·포기는 어떤방법으로 하나요?
1. 상속의 승인ㆍ포기 결정 ·································································· 149
1-1. 상속재산의 조사 ··········································································· 149
1-2. 상속의 승인·포기의 결정 ··························································· 149
■ 상속은 언제까지 포기해야 하나요? ··························································· 150
■ 상속의 한정승인과 상속의 포기의 차이는 무엇인가요? ························ 151
■ 상속재산보다 부채가 다 많은 경우 상속포기를 하면 된다고 하더군요. 상
속포기는 어떤 절차가 필요한가요? ··························································· 152
■ 상속재산보다 부채가 많은 경우에도 상속을 받아야 하나요? ··············· 153
■ 상속재산보다 채무가 많은 경우 어떻게 해야 하나요? ·························· 154
■ 사망자의 생명보험금이 상속포기의 대상이 되는지요? ···························· 155
■ 상속포기서 목록에 상속재산이 누락된 경우 상속포기의 효력이 미치지 않
는지요? ········································································································· 156
[서식] 상속재산포기 심판청구서 ······································································ 158
[서식] 상속포기신고의 취소 심판청구서 ························································· 160
2. 상속의 단순승인 ··············································································· 162
2-1. 상속의 단순승인의 개념 ······························································ 162
2-2. 법정단순승인 ················································································· 162
2-3. 상속의 단순승인 기간 ································································ 162
[서식] 상속승인기간 연장허가청구서 ······························································· 164
■ 상속포기신고를 수리하는 심판이 고지되기 전 상속재산을 처분한 경우 단순
승인이 되는지요? ························································································· 166
■ 상속포기신고를 한 공동상속인이 다른 상속인에게 지분이전등기를 한 경우
단순승인으로 간주되는지요? ······································································ 167
■ 상속재산의 처분이 법정단순승인에 해당하나요? ······································· 168
■ 상속재산 은닉 및 부정소비가 법정단순승인에 해당하는지요? ················· 169
■ 상속재산의 부정소비가 법정단순승인이 되는지요? ··································· 169
2-4. 특별한정승인 기간 ········································································ 170
2-5. 제한능력자의 상속승인 기간 ······················································· 170
2-6. 승인기간의 계산에 관한 특칙 ····················································· 171
2-7. 상속승인의 취소 ········································································· 171
■ 상속승인도 신고기간 내에 신고해야 하나요? ··········································· 172
■ 상속승인의 효과를 되돌릴 수 있나요? ······················································· 172
■ 부모님의 재산을 상속하려고 하는데, 상속승인신고를 따로 해야 하나요? ···· 173
3. 상속의 한정승인 ··············································································· 175
3-1. 상속의 한정승인 ········································································· 175
3-2. 한정승인신고 ··············································································· 175
3-3. 한정승인기간 ··············································································· 177
[서식] 상속한정승인 심판청구서 ······································································ 178
■ 특별한정승인 기간 내에 신고를 하지 못하였을 경우 기간을 놓쳤음을 주장
하여 다툴 수 있는지요? ·············································································· 181
■ 상속재산을 처분한 이후에도 특별한정승인이 가능한지요? ······················· 181
■ 어머니의 빚이 얼마인지 모를 경우 한정승인을 받아야 될까요? ·············· 182
■ 한정승인과 포기를 하여야 할 기간은 언제까지 입니까? ·························· 183
3-4. 한정승인의 효과 ········································································· 184
3-5. 한정승인 후 상속재산의 청산 ··················································· 185
■ 한정승인자의 상속재산청산은 어떻게 이루어지나요? ································ 188
■ 한정승인으로 인하여 물상보증인의 책임에 영향이 있는지요? ················· 189
■ 공동상속인 혼자 한정승인을 한 경우의 법률관계는 어떻게 되는지요? ··· 189
■ 소송에서 한정승인의 항변을 전혀 하지 않았을 경우 강제경매신청의 집행을
저지할 수 있는지요? ···················································································· 190
■ 한정승인을 할 경우 상속채권자가 상속재산에 관해 우선변제권이 있는지
요? ················································································································· 191
■ 남편 빚이 많은데 보험금을 수령해도 될까요? ··········································· 193
■ 한정승인을 하였음에도 고유재산에 대하여 강제집행을 하였을 경우 구제방
안이 있을까요? ····························································································· 193
■ 가정법원에서 경미하여 보정이 가능한 한정승인 신고서를 각하하였을 경우
구제방안이 있나요? ······················································································ 194
3-6. 한정승인의 취소 ········································································· 194
■ 상속승인기간이 지난 후에도 한정승인을 할 수 있나요? ························ 195
■ 한정승인자도 상속세와 취득세를 내야 하나요? ······································· 195
■ 모두 상속포기 신고를 했는데, 며칠 전에 사망자의 손자 앞으로 아버지의 빚
을 갚으라고 소장이 왔을 경우 제 아들이 거액의 빚을 떠안아야만 하는 건
가요? ············································································································ 196
■ 상속하면 빚까지 떠안는다는데 정확한 금액도 모르는 상태에서 상속받아야
하는 건지요? ································································································ 197
4. 상속의 포기 ······················································································· 198
4-1. 상속의 포기의 개념 ······································································ 198
4-2. 포기신고 ······················································································ 198
4-3. 상속포기의 기간 ········································································· 199
4-4. 상속포기의 효과 ········································································· 200
4-5. 상속포기의 취소 ········································································· 201
■ 피상속인이 사망하기 전에 한 상속포기약정은 효력이 있나요? ··············· 202
■ 공동상속인 중 한 사람 만 상속포기를 할 수 있나요? ···························· 203
■ 상속채무만 포기할 수 있나요? ···································································· 203
■ 상속인이 상속을 포기하면 어떻게 되나요? ················································ 203
■ 공동상속인 모두가 상속을 포기하면 상속재산은 누가 상속받게 되나요? ··· 204
■ 사망한 부모의 빚을 물려받지 않을 수 있는지요? ····································· 204
■ 미성년자의 상속포기 또는 한정승인권 행사기간은 언제까지 인정되나요? 206
■ 상속개시 전 상속을 포기할 수 있나요? ····················································· 207
■ 검사를 당사자로 하여 상속포기신고 무효확인청구의 소를 제기할 수 있을
까요? ············································································································· 208
■ 상속포기가 사해행위취소의 대상인지요? ···················································· 209
■ 상속을 포기를 한 경우에도 양도소득세의 납부의무가 승계되는지요? ····· 210
■ 포기신고가 법정의 기간을 경과한 후에 이루어진 경우에, 상속재산을 둘러싼
법률관계는 어떻게 되는지요? ······································································ 210
■ 상속 승인·포기의 철회가 가능한지요? ························································ 211
■ 남편이 사망하여 미성년자인 아들을 대신하여 상속포기를 하려고 합니다. 위
상속포기가 유효한가요? ··············································································· 212
■ 상속포기권을 상속하여 행사할 수 있나요? ················································ 212
■ 상속포기의 이를 주장하지 않은 경우, 승소판결 확정 후 청구이의의 소를 제
기할 수 있는가요? ························································································ 213
[서식] 상속포기(한정승인)기간 연장허가 심판청구서 ···································· 214
제5장
채권자와 특별연고자가 취해야 할 조치는 무엇인지요?
1. 상속재산 분리청구 ············································································ 219
1-1. 상속재산의 분리 ········································································· 219
1-2. 상속재산분리절차 ········································································ 220
1-3. 상속재산분리의 효과 ·································································· 222
■ 8년 간 결혼생활을 하며 취득한 남편명의의 부동산과 교통사고 배상금에
대하여 제가 상속받을 수 있는지요? ························································· 225
■ 사망한 사람의 상속재산을 확인하는 방법으로 무엇이 있나요? ·············· 226
2. 상속인이 없는 경우 ·········································································· 227
2-1. 상속인이 없는 경우에 재산분여절차 개관 ····························· 227
2-2. 상속재산관리인의 선임청구 및 공고 ········································ 227
[서식] 상속재산관리인선임 심판청구서 ··························································· 230
■ 상속재산관리인 선임청구인에게 보수의 예납을 명할 수 있는지요? ······· 232
2-3. 상속인이 나타난 경우 ································································ 235
2-4. 상속인이 나타나지 않는 경우 ··················································· 235
2-5. 최종적인 상속인 수색(搜索) 공고 ············································· 237
[서식] 상속인수색의 공고청구서 ······································································ 239
2-6. 특별연고자가 있는 경우 ···························································· 241
2-7. 특별연고자가 없는 경우 ···························································· 242
■ 사실혼 관계에 있는 배우자는 상속재산에 대해 어떠한 권리도 없나요? 243
제6장 유류분반환청구는 어떻게 해야 하나요?
1. 유류분제도 ······················································································· 247
1-1. 유류분제도의 의의 ········································································ 247
■ 유류분제도란 무엇인지요? ··········································································· 247
1-2. 유류분 권리자의 유류분 ···························································· 249
■ 아버지가 장남 사망 전에 장남의 자녀인 A에게 임야를 증여한 경우, 유류
분산정을 위한 기초재산에 포함된다고 보아야 하나요? ·························· 250
■ 유류분청구를 한 경우 귀속되는 금액은 얼마인지요? ······························· 251
■ 유류분반환청구권을 행사하려고 하는데, 유류분 부족액을 계산하는 방법이
궁금합니다. ································································································· 252
■ 유류분침해를 이유로 반환청구를 할 수 있는 액수는 어떻게 되는지요? 253
2. 유류분반환청구권 ············································································ 253
2-1. 유류분반환청구권 ········································································· 253
2-2. 반환의 상대방 ··············································································· 253
2-3. 청구의 방법 ··················································································· 254
2-4. 반환의 순서 ··················································································· 254
2-5. 반환의 방법 ··················································································· 254
2-6. 반환청구권의 소멸시효 ································································ 255
■ 재산을 모두 고아원에 기부한다는 유언장을 자필로 작성하시고 돌아가셨을
경우, 아무런 재산을 상속받을 수 없는 건지요? ······································ 255
■ 유류분반환청구에 대한 계산은 어떻게 하나요? ······································· 255
■ 공동상속인 중 특별수익자가 있는 경우 유류분청구권의 인정범위는 어떻게
되나요? ········································································································· 256
■ 유증으로 유류분이 침해된 경우 상속인은 어떤 구제방법이 있나요? ···· 258
■ 유류분반환청구권이 채권자대위권의 목적이 되는지요? ·························· 259
■ 유류분반환청구권의 소멸시효는 언제까지 인가요? ·································· 260
■ 제3취득자에 대한 유류분반환청구권의 행사가 허용되는지요? ··············· 261
3. 그 밖의 사항 ··················································································· 261
3-1. 대습상속인의 유류분반환청구권 ················································· 261
3-2. 특별수익자의 유류분반환청구권 ················································· 262
■ 전재산을 혼인 외의 아들에게 물려준 경우 다른 상속인들은 어떤 조치를
취할 수 있을까요? ····················································································· 262
■ 상속재산은 3억원이고 채무는 3천만원인 경우 배우자와 자녀는 얼마의
유류분을 청구할 수 있나요? ····································································· 263
■ 공동상속인 가운데 특별수익자가 있는 경우에 유류분 산정은 어떻게 하
나요? ············································································································· 264
■ 대습상속인도 유류분반환청구권을 행사할 수 있나요? ·························· 266
■ 아버지가 ‘모든 재산을 사회단체에 기부한다’는 유언을 남기고 돌아가셨을
경우 두 형제는 정말 유산을 한 푼도 못 받게 되나요? ·························· 266
■ 전재산인 모두 큰아들인 형에게 준다는 내용의 유언장을 남기고 돌아가셨
을 경우 어머니와 저는 유산을 한 푼도 받을 수 없나요? ·················· 269
■ 자필증서에 의한 유언의 효력은 각서도 인정되는지요? ·························· 270
■ 구수증서에 의한 유언은 어떤 요건이 필요합니까? ·································· 272
■ 공정증서에 의한 유언은 어떤 효력이 있나요? ········································· 273
■ 컴퓨터로 작성한 유언장도 효력이 있나요? ·············································· 273
[서식] 자필증서에 의한 유언증서 ···································································· 274
[서식] 구수증서 의한 유언증서 ········································································ 275
[서식] 유언증서 검인신청서 ·············································································· 276
[서식] 유언증서검인 심판청구서 ······································································ 278
[서식] 유언집행자선임 심판청구서 ··································································· 280
[서식] 유류분반환청구의 소 ·············································································· 282
제7장 상속등기와 세금은 어떻게 처리해야 하나요?
1. 상속등기 ·························································································· 293
1-1. 상속등기 ························································································ 293
1-2. 등기신청을 할 수 있는 사람 ······················································· 293
1-3. 등기신청을 하는 곳 ···································································· 294
1-4. 상속등기 신청방법 ···································································· 294
1-5. 수수료 ·························································································· 296
■ 부동산 매매계약 체결 후 등기 전에 매매계약 당사자가 사망한 경우에는
어떻게 하나요? ·························································································· 296
■ 공동상속인 중에 한 사람이 소재불명인 경우 다른 상속인들이 상속을 원인
으로 등기할 수 있나요? ············································································ 297
■ 공동상속인 중의 일부가 상속재산을 받지 않기로 하는 협의분할에 의한 재
산상속등기가 가능한가요? ········································································ 297
■ 막내가 수년 전부터 행방불명되어 주민등록도 말소된 상태인데, 세 사람의
명의로 빌딩의 소유권이전등기를 할 수 있을까요? ······························ 298
■ 모친이 돌아가신 후 상속재산 중 현재 살고 있는 아파트를 누님에게 몰아
주려고 하는데 절세방안이 있을까요? ························································ 298
■ 매도인이 사망한 때 바로 매수인에게 부동산소유권이전등기 가능한지요? ···· 299
■ 상속인인 매도인에게 소유권이전등기를 경료해줄 의무를 부담하는지요? ···· 301
■ 공동상속인 1인 명의로 소유권이전등기 된 부동산을 되찾을 방법은 없는지요?····· 302
■ 공동상속인들을 상대로 한 등기청구소송은 상대방을 누구로 해야 하는지요?···· 304
■ 공동상속인의 일부가 상속등기에 협력하지 않을 경우 어떻게 해야 하나요? ····· 304
■ 공동상속인 중 주소불명인 자가 있는 경우 어떻게 상속등기를 할 수 있는지요?····· 306
[서식] 소유권이전등기청구의 소(아파트 상속으로 인한) ······························· 309
2. 상속세 ···························································································· 312
2-1. 상속세 부과 및 산정순서 ···························································· 312
2-2. 상속세의 계산방법 ······································································ 313
2-3. 실제 납부액 계산하기 ································································ 319
2-4. 상속세의 납부 ············································································· 321
■ 상속세란 어떤 세금이고, 어떻게 과세됩니까? ·········································· 323
■ 상속세는 언제부터 납부할 의무가 발생합니까? ······································· 324
■ 상속세는 누가, 어디에 신고, 납부하여야 합니까? ································· 325
■ 상속세는 언제까지, 어떠한 서류를 갖추어 신고해야 합니까? ·············· 325
■ 상속세 부담의무자가 여러 명인 경우 각자의 상속세 부담액은 어떻게 되나요? ··· 326
■ 상속세를 납부하지 않으면 어떻게 되나요? ············································· 327
■ 상속세를 내야 하는데 당장 현금화할 수 있는 돈는 경우 상속세를 늦게 내
면 불이익이 있나요? ················································································ 327
■ 상속인이 부인과 자녀 한 명입니다. 상속세로 1천5백만원이 나왔는데 각각
얼마씩 부담하게 되나요? ········································································ 329
■ 세대를 건너 뛰어 손자에게 상속을 하게 되면 상속세는 어떻게 되는지요? ··· 329
■ 상속세비과세 대상인 묘토인 농지에 해당하는지요? ································ 330
■ 묘토인 농지는 상속세비과세 대상으로 알고 있는데, 그 범위를 어떻게 결
정해야 하는지요? ························································································· 331
■ 상속분상당가액지급청구의 경우, 상속세 및 그 가산금과 양도소득세가 공
제되는지요? ·································································································· 332
■ 피상속인의 사망으로 상속재산에서 차감하는 채무란 무엇인가요? ······ 332
■ 상속세를 기한이 지난 후 신고하는 경우 물납이 가능한지요? 또 가산세가
적용되는지요? ···························································································· 333
■ 상속세 물납에 충당하는 재산의 물납신청 및 허가순위는 어떻게 되는지요? ··· 333
■ 상속인이 부인과 자녀 한 명입니다. 상속세로 1천5백만원이 나왔는데 각각
얼마씩 부담하게 되나요? ············································································ 334
■ 상속세 과세표준을 신고 또는 결정을 받은 후 국세기본법 에 따른 후발적
경정청구가 가능한가요? ············································································ 334
■ 금융재산을 사전증여받은 경우 상속세 과세시 금융재산상속공제가 적용되
는지요? ······································································································· 335
■ 사전증여재산만 취득한 손자에게 상속세를 납세의무가 있는지요? ······ 336
■ 상속인이 확정되지 않은 경우 상속세 신고기한은 언제까지 입니까? ·· 336
■ 상속재산으로 보지 않는 재산은 어떤 것이 있나요? ································ 337
■ 이혼조정 성립 후 호적정리 전이라면 배우자로 볼 수 있는지요? ········ 338
■ 상속세 계산시 국외에 있는 재산은 어떻게 평가합니까? ······················ 338
■ 상속ㆍ증여재산인 부동산을 평가할 때, 시가가 없는 경우 어떻게 평가하나요? ···· 339
■ 상속ㆍ증여재산을 평가할 때 시가로 인정되는 것에는 무엇이 있나요? 340
■ 상속세를 계산할 때 어떤 경우에 세액공제를 적용받을 수 있는지요? 340
■ 손자에게 바로 상속을 하면 경우 어떤 불이익이 있나요? ····················· 341
■ 동거하던 주택의 상속공제 요건은 어떻게 되나요? ································ 341
■ 상속재산으로 금융재산과 금융채무가 있는데 금융재산상속공제를 받을 수
있나요? ······································································································· 342
■ 상속세에서 일괄공제란 무엇이며, 공제되는 금액은 얼마인가요? ·········· 343
■ 상속세에서 기타 인적공제는 무엇이 있으며, 어떻게 계산하는지요? ····· 344
■ 영농상속인이 농지 등을 상속받은 경우 영농상속공제를 받을 수 있나요? ···· 345
3. 취득세 ······························································································ 349
3-1. 취득세란? ······················································································ 349
3-2 취득세의 산출 ·············································································· 349
3-3. 취득세의 납부 ············································································· 351
■ 상속의 한정승인을 했는데도 상속부동산에 대해 취득세를 내야 하나요? ··· 353
■ 상속의 한정승인을 했는데도 상속부동산에 대한 취득세를 납부해야 하나요? ··· 353
부 록 : 관련법령 초록(抄錄)
민 법(초) ····································································· 357

상품결제정보

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주문시 입력한 입금자명과 실제입금자의 성명이 반드시 일치하여야 하며, 3일 이내로 입금을 하셔야 하며 입금되지 않은 주문은 자동취소 됩니다.

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  경우 포장을 개봉하였거나 포장이 훼손되어 상품가치가 상실된 경우에는 교환/반품이 불가능합니다.
- 공급받으신 상품 및 용역의 내용이 표시.광고 내용과
  다르거나 다르게 이행된 경우에는 공급받은 날로부터 3월이내, 그사실을 알게 된 날로부터 30일이내

교환 및 반품이 불가능한 경우
- 고객님의 책임 있는 사유로 상품등이 멸실 또는 훼손된 경우. 단, 상품의 내용을 확인하기 위하여
  포장 등을 훼손한 경우는 제외
- 포장을 개봉하였거나 포장이 훼손되어 상품가치가 상실된 경우
  (예 : 가전제품, 식품, 음반 등, 단 액정화면이 부착된 노트북, LCD모니터, 디지털 카메라 등의 불량화소에
  따른 반품/교환은 제조사 기준에 따릅니다.)
- 고객님의 사용 또는 일부 소비에 의하여 상품의 가치가 현저히 감소한 경우 단, 화장품등의 경우 시용제품을
  제공한 경우에 한 합니다.
- 시간의 경과에 의하여 재판매가 곤란할 정도로 상품등의 가치가 현저히 감소한 경우
- 복제가 가능한 상품등의 포장을 훼손한 경우
  (자세한 내용은 고객만족센터 1:1 E-MAIL상담을 이용해 주시기 바랍니다.)

※ 고객님의 마음이 바뀌어 교환, 반품을 하실 경우 상품반송 비용은 고객님께서 부담하셔야 합니다.
  (색상 교환, 사이즈 교환 등 포함)

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