【裁判要旨】虽以协议形式出现但实质内容是自然人对自己死后财产分配处理的法律文件,因符合遗嘱特征,应当认定其为遗嘱而非分产协议。基于委托执行遗产分割意愿而将作为遗产的不动产转移到遗嘱执行人或指定代管人名下,取得不动产登记的遗嘱执行人或指定代管人仅是名义上的不动产所有权人,并不享有真正的完全所有权。 Although the essence of the referee appears in the form of agreement but the substance is the legal document that a natural person disposes of his / her own property after his death, he shall be deemed to be a will, not a property agreement because of his will. Transfer of estate as a heritage to the will executor or nominated custodian based on the intention to entrust the execution of estate division, the executor or nominated custodian who acquires the immovable property registration is only the nominally real estate owner and does not enjoy the true Full ownership.