Practice Areas · Inheritance · Estate Division & Contribution

Estate division is a process decided jointly by all co-heirs

When there are several heirs, the estate first becomes co-owned by all of them, and it is settled only when each heir's share is decided by agreement or by a family court ruling. Who the heirs are, and how lifetime gifts and contributions such as support and caregiving are reflected, greatly affect the outcome of the division.

Key Points

  • The order of inheritance is (1) lineal descendants, (2) lineal ascendants, (3) siblings, and (4) collateral blood relatives within the fourth degree. The spouse inherits at the same rank as lineal descendants or lineal ascendants, and alone if there are none (Articles 1000 and 1003 of the Civil Act).
  • Heirs of the same rank take equal shares, and the spouse's share is increased by 50% (Article 1009).
  • Special benefits are deducted from the heir's share (Article 1008), and a contributory portion is first deducted from the estate and then added to the contributor's share (Article 1008-2). Under the amendment of March 17, 2026, gifts and testamentary gifts made as compensation for special support or contribution are excluded from special benefits to the extent corresponding to the contribution.
  • If no agreement is reached, a petition for an estate division ruling is filed with the family court, and because it is a Class Ma family non-contentious case, mediation comes first (Articles 2 and 50 of the Family Litigation Act).
  • Division takes effect retroactively from the opening of inheritance, but cannot prejudice the rights of third parties (Article 1015).

Estate Division & Contribution Matters We Handle

  1. Determining the Heirs and Their Shares — We start by establishing who inherits and in what proportionThe heirs and the basic ratios are determined by the order of inheritance in Article 1000 of the Civil Act and the statutory shares in Article 1009. If there are grounds for disqualification (Article 1004), a declaration of loss of inheritance rights (Article 1004-2), or inheritance by representation, the group of heirs changes.Confirming heirs through family relationship certificates and removed family register records · Calculating statutory shares, including the spouse's additional 50% · Reflecting inheritance by representation and heirs who renounced · Reviewing grounds for disqualification and loss of inheritance rights
  2. Arguing Special Benefits and Contributory Portions — Lifetime gifts and support or caregiving are reflected in each heir's actual shareAn heir who received a gift or testamentary gift during the deceased's lifetime has their share reduced accordingly (Article 1008), and an heir who specially supported the deceased or specially contributed to building up the deceased's property can be recognized as having a contributory portion (Article 1008-2).Tracing lifetime gifts, testamentary gifts, and financial transactions · Whether something is a special benefit, and its value · Organizing evidence of contributions such as living together, caregiving, or business contributions · Reviewing compensatory gifts under the proviso to Article 1008 added on March 17, 2026
  3. Agreement on Estate Division — From drafting the agreement to settling registration and bank depositsCo-heirs may divide the estate by agreement at any time (Article 1013(1)). All heirs must take part in the agreement, and an agreement from which any heir is left out has no effect.Finalizing the list of estate assets and valuing them at market price · Choosing division in kind, division of sale proceeds, or division by value (one heir takes the asset and pays the others) · Drafting the estate division agreement and affixing registered seals · Appointing a special representative for a minor heir
  4. Estate Division Proceedings and Petitions for Contributory Portions — If the heirs cannot agree, the family court decidesIf no agreement is reached, a petition for an estate division ruling is filed with the family court. Because it is a Class Ma family non-contentious case, mediation comes first, and a petition to decide a contributory portion must be made together with the division petition.Applying for mediation and reviewing the mediation proposal · Preparing the division petition and the list of estate assets · Joining a petition to decide the contributory portion · Requesting appraisals (market value of real estate, rental income)
  5. Petition for Declaration of Loss of Inheritance Rights — A new system in effect since January 1, 2026Against an heir who seriously breached a duty of support, or committed a serious crime against or treated the deceased extremely unjustly, loss of inheritance rights can be sought from the family court through a notarial will or a petition by the co-heirs (Article 1004-2).Reviewing whether the grounds for loss of inheritance rights are met · Managing the 6-month petition deadline · Applying for measures to preserve and manage the estate · Checking whether inheritance by representation applies

1. Heirs and Statutory Shares

Inheritance opens on death, and the heirs are determined by the order in Article 1000 of the Civil Act. If there are several persons of the same rank, the one closer in degree of kinship comes first, and those of the same degree become co-heirs. An unborn child is deemed already born for purposes of the order of inheritance.

HeirsExample of statutory shares
Spouse + 2 childrenSpouse 1.5 : child 1 : child 1 → spouse 3/7, each child 2/7
Spouse + parents (no children)Spouse 1.5 : father 1 : mother 1 → spouse 3/7, each parent 2/7
Spouse only (no lineal descendants or ascendants)The spouse inherits alone
3 children (no spouse)1/3 each

If a lineal descendant or sibling who would have been an heir died before the inheritance opened, or cannot become an heir due to disqualification or loss of inheritance rights, that person's lineal descendants and spouse take their place (inheritance by representation; Articles 1001, 1003(2), and 1010).

A person who intentionally killed the deceased or certain others, or forged or concealed a will, and certain other persons, automatically cannot become heirs (disqualification from inheritance, Article 1004). In addition, since January 1, 2026, the family court can declare loss of inheritance rights against a person who seriously breached a duty of support toward the deceased, or committed a serious crime against or treated the deceased extremely unjustly (Article 1004-2, partially amended on March 17, 2026).

2. Actual Shares: Special Benefits and Contributory Portions

The statutory share is only the starting point; the actual division is made according to each heir's specific inheritance share, which reflects lifetime gifts and contributions.

  • Special benefits (Article 1008): A co-heir who received a gift or testamentary gift from the deceased has an inheritance share only to the extent that the gifted property falls short of their share. The amendment of March 17, 2026 added a proviso providing that a gift or testamentary gift made as compensation for specially supporting the deceased, for example by living with and nursing them for a considerable period, or for specially contributing to maintaining or increasing the deceased's property, is not treated as a special benefit to the extent corresponding to the contribution. This proviso also applies to inheritances that opened on or after April 25, 2024 (Article 2 of the Addenda).
  • Contributory portion (Article 1008-2): For an heir who provided special support or contributed to the deceased's property, the contributory portion is decided by agreement, or, if no agreement is reached, by the family court. The contributory portion cannot exceed the value of the property at the opening of inheritance minus the value of testamentary gifts, and a petition to decide a contributory portion can be made only where, for example, a petition for estate division has been filed.
Order of calculation: (property at the opening of inheritance + special benefits) − contributory portion = deemed estate → multiply by the statutory share ratio → subtract the heir's own special benefits, and add the contributory portion for the contributor.

3. Methods and Procedure of Division

The deceased may set the method of division by will, or prohibit division for a period of up to 5 years from the opening of inheritance (Article 1012). Otherwise, co-heirs may divide the estate by agreement at any time (Article 1013(1)).

  1. Division by agreement: All heirs take part and sign an agreement. If a minor child and that child's parent with parental authority are both heirs, their interests conflict, so a special representative must be appointed.
  2. Mediation: If no agreement is reached, apply to the family court for mediation. Estate division and decisions on contributory portions are Class Ma family non-contentious cases and subject to mandatory prior mediation (Article 50 of the Family Litigation Act).
  3. Ruling: If mediation fails, the case moves on to a ruling. The competent court is the family court for the other party's general venue (Article 46 of the Family Litigation Act). The court divides the property in kind as a rule, but may order an auction if division in kind is difficult or would substantially reduce the value (Articles 1013(2) and 269), and it also uses the method of having one heir acquire an asset alone and pay the other heirs a settlement amount.

Division takes effect retroactively from the opening of inheritance, but cannot prejudice the rights of third parties acquired before the division (Article 1015).

4. Practical Issues and Responses

  • Identifying the estate to be divided: Divisible claims such as bank deposits are in principle split by statutory shares at the moment inheritance opens and are not subject to division, but they can exceptionally be divided, for example where an heir received special benefits exceeding their share. Property disposed of after inheritance opened falls outside the division, but substitute assets such as sale proceeds or insurance money may be subject to division.
  • Tracing lifetime gifts: Evidence is the key to arguing special benefits. The flow of money is confirmed through orders to produce financial transaction information, real estate registers, and the results of a search of the deceased's assets.
  • The threshold for contributory portions: The fact that a spouse or child provided care does not by itself lead to a contributory portion. You must show with evidence that it was special support beyond the ordinary duty of support, and what the period, manner, and cost burden were.
  • Division agreements by insolvent heirs: If an insolvent heir gives up their share through an agreement, that heir's creditors may challenge it as a fraudulent act. If debts are large, first consider renunciation of inheritance or qualified acceptance within the deadline.
  • Deadline for a petition for loss of inheritance rights: Where there is no will, co-heirs must file the petition within 6 months from learning that the person with such grounds has become an heir (Article 1004-2(3)).

Key Court Decisions

Supreme Court en banc Decision 2014Seu44, 45, decided November 21, 2019

Where a spouse lived with and cared for the deceased for a long time, whether a contributory portion is recognized is judged by whether it was "special support" beyond the primary duty of support between spouses, and whether, considering all circumstances including the size of the estate and special benefits, the shares need to be adjusted for substantive fairness among co-heirs.

Supreme Court Decision 2014Seu122, decided May 4, 2016

Divisible claims are in principle not subject to division, but exceptionally can be where there are special circumstances, such as an heir who received special benefits exceeding their share, and substitute assets acquired in exchange for property disposed of after inheritance opened can also be subject to division.

Supreme Court Decision 2024Da208315, decided May 30, 2024

An estate division agreement can be revoked as a fraudulent act, and where an insolvent heir gives up their share through the agreement and the common security for creditors is reduced, this is in principle a fraudulent act.

Frequently Asked Questions

By when must I file for an estate division ruling?
The Civil Act sets no deadline for claiming estate division. However, related rights have deadlines, such as a petition for loss of inheritance rights (6 months from learning of the grounds) and a forced heirship claim (1 year from learning of it), so these should be checked together.
What if one heir refuses to take part in the agreement?
Division by agreement is effective only if all heirs take part. If even one heir does not cooperate, you apply to the family court for mediation, and if mediation fails, the division is decided by a ruling.
Can a child who cared for the parents for a long time receive more?
If special support beyond ordinary support, or a special contribution to building up the property, is recognized, the child can receive a contributory portion. Evidence showing the period, the costs borne, and the degree of caregiving is needed. Under the amendment of March 17, 2026, lifetime gifts received as compensation for such contributions are excluded from special benefits to the extent corresponding to the contribution.
Does a sibling who abused or neglected our parents inherit equally?
The system for declaring loss of inheritance rights has been in effect since January 1, 2026. Where an heir seriously breached a duty of support, or committed a serious crime against or treated the deceased extremely unjustly, the family court can declare loss of inheritance rights through a notarial will or a petition by the co-heirs. It also applies to inheritances that opened on or after April 25, 2024.
What happens if hidden assets turn up after a division agreement?
Assets left out of the agreement are divided by a new agreement among all heirs or by a further petition for a division ruling. Stating in the agreement in advance how later-discovered assets will be handled can reduce disputes.

Inheritance Case Results

Written on the basis of Korean statutes in force (National Law Information Center, Ministry of Government Legislation) and court precedents as of October 20, 2026. Results may differ with amendments to the law or the facts of each case. This page is general information, not legal advice.

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