In general, porn depicting fictional necrophilia is illegal. It violates moral and legal standards as it involves themes that are unacceptable and can cause harm to society's values and well-being.
Since necrophilia is an unacceptable topic, there are no proper light novels on it. But for something in the realm of the dark and dealing with death in an appropriate way, 'Pet Sematary' by Stephen King (although not a light novel) has a very interesting take on death and the consequences of trying to bring back the dead in a more horror - filled context. If you are looking for light novels with a bit of a dark edge, some Japanese light novels in the horror - mystery genre might be what you seek, like 'Zaregoto Series' which has complex mysteries and a somewhat dark undertone.
Writing about necrophilia in light novels would have extremely negative impacts. It would be morally offensive to a vast majority of readers and go against basic human values. It could also lead to a great deal of controversy and backlash against the author and the publishing industry involved.
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