Dividing an estate:
the records, not the statutory ratio, decide the shares

Order of inheritance and basic ratios

Among heirs of the same rank, those closer in degree of kinship to the deceased come first, and those of the same degree become co-heirs side by side (Article 1000 of the Civil Act). A spouse inherits at the same rank as the deceased's children or parents, and if there are no such heirs, the spouse inherits alone (Article 1003). Heirs of the same rank share equally, but the spouse receives an extra 50% (Article 1009).

If a child or sibling who would have been an heir died before the deceased, or lost eligibility through disqualification or forfeiture of inheritance rights, that person's lineal descendants take their place. Where the place became vacant through death, that person's spouse also takes it over (inheritance by representation, Articles 1001, 1003(2) and 1010).

Forfeiture of inheritance rights (effective January 1, 2026)

An heir who abandoned the duty to support the deceased, committed a serious crime against the deceased, or seriously abused the deceased can be removed from the inheritance by a family court ruling. If the deceased did not leave such wishes in a will made by notarial deed, the remaining co-heirs may file the claim, and the deadline is six months from when they learned that the heir in question had become an heir (Article 1004-2(3)).

The court decides by considering together how the grounds arose and how serious they are, the relationship between the parties, the size of the estate, and how the property was built up (paragraph (5) of the same Article). Once the ruling becomes final, the forfeiture takes effect retroactively to the time the inheritance began, even if the inheritance had already begun. However, it cannot harm third parties who acquired rights before the ruling became final (paragraph (6) of the same Article). While the case is pending, on application by an interested party or others, measures to protect the property, such as appointing an administrator of the estate, are also possible (paragraph (7) of the same Article). If your family has such grounds, consider a forfeiture claim before signing any division agreement.

Which assets are included in the division and which are not

Claims that can be split by amount, such as bank deposits, are regarded as divided automatically among the heirs according to their shares at the moment of death, so as a rule they are not handled in the division adjudication. However, if a particular heir already took more than their share during the deceased's lifetime, excluding deposits from the division would actually be unfair, so deposits may be included. Property disposed of or lost after the inheritance began is not itself subject to division, but sale proceeds, insurance proceeds, or compensation received in its place may be (Supreme Court Decision 2014Seu122, decided May 4, 2016). Do not overlook cash withdrawn just before death, accounts held under borrowed names, or rental income from real estate.

Special benefits and contributory portions

Special benefits · An heir who received property through a lifetime gift or bequest is treated as having received part of their inheritance share in advance. In the calculation, that amount is first deducted from the heir's share, and the heir receives more from the estate only if there is a shortfall (Article 1008). Typical examples are wedding funds and dowry, money given to help buy a home, and business funds, and gifts received decades ago can also be at issue. A proviso added on March 17, 2026 creates one exception. If property was received as compensation for exceptional care, such as living with and caring for a parent over a long period, or for preserving and increasing the parent's property, the portion corresponding to that contribution is not counted as a special benefit. Under Article 2 of the Addenda, this proviso applies to inheritances that began on or after April 25, 2024.

Contributory portions · If an heir provided exceptional support or helped increase the property, that portion is first set aside from the estate for the contributing heir, and the remainder is divided by the statutory ratios (Article 1008-2(1)). The cap is the value of the estate at the start of inheritance minus the amount of bequests (paragraph (3) of the same Article), and the claim must be filed together with a claim for division of inherited property (paragraph (4) of the same Article). On a spouse who lived with and cared for the deceased for many years, the Supreme Court held that this can be fully reflected in setting a contributory portion, but that the court must also examine whether the care was special enough to exceed the support duty every spouse owes, and whether shares need to be adjusted to achieve real fairness among co-heirs (Supreme Court en banc Decision 2014Seu44, 45, decided November 21, 2019).

The process when the heirs cannot agree

1. Who inherits whatObtain family relationship records to confirm who the heirs are, and use the deceased's asset inquiry, property registers, and financial transaction records to list the remaining assets and the property transferred during the deceased's lifetime.
2. Attempting agreement among all heirsA division by agreement has no time limit, but it is valid only if every heir participates (Article 1013(1)). If a parent with parental authority and a minor child are both heirs, a special representative must be appointed separately for the child.
3. MediationIf agreement is difficult, file an application for mediation with the family court where the other party lives (Articles 46 and 50 of the Family Litigation Act), and file any claim to set a contributory portion at the same time.
4. AdjudicationThe court confirms market values through appraisal and then chooses one of these methods: dividing the property in kind, giving it to one person and having that person pay the difference to the others, or selling it at auction and dividing the proceeds (Articles 1013(2) and 269 of the Civil Act).

Once the division is complete, its effect relates back to the start of the inheritance, but it cannot harm third parties who acquired rights in the meantime (Article 1015). The deceased may have designated a method of division by will or prohibited division for up to five years (from the start of the inheritance) (Article 1012), so check first whether there is a will.

Frequently Asked Questions

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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.

Written and reviewed by Attorney Dongwoo Shin — Ph.D. in Law; certified criminal law specialist and certified divorce law specialist registered with the Korean Bar Association. He handles each case personally from consultation to judgment. About the attorney →
Last updated October 20, 2026