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There are several explanations for the basis of inheritance. However, the will of the deceased is the most important basis for inheritance. However, the basis of inheritance and the basis of individual systems relating to inheritance are distinct. The basis of individual systems should be independently derived for each system. When considering the purpose of the individual system relating to inheritance, it is not desirable to rely on the presumptive will of the deceased. Presumptive will has the substance of universal ethical awareness and emotional feelings of society in general. There are also questions about the functional usefulness of the presumptive will of the deceased. On the other hand, the deceased's presumptive will and actual will are distinct. Realizing the will of the deceased that actually exists is based on the basic idea of civil law that places private autonomy as a superior proposition. Nevertheless, all inheritance systems don't need to develop in the direction of strengthening the will of the deceased. The wills of the deceased may be restricted by considering the survivor's right to survival, contribution to the formation of the inheritance, and family solidarity. In this article, we examined the system of adjusting the inheritance share of special beneficiaries. First, it is reasonable to understand the basis of the special benefit adjustment system as the concept of fairness itself. It is difficult to find any actual benefit that should be based on the presumptive intention of the deceased. Even if the special benefit adjustment system is based on fairness among the heirs, Article 1008 of the Korean Civil Act(KCA) can be viewed as an optional provision, and the expression of intention to exempt special income can be recognized as effective. On the other hand, since a Testamentary Gift can be interpreted as an intention to dispose of property that does not allow adjustment to the heir, it is desirable to delete it from KCA Article 1008.
A Sat, study studied this question.
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