Even if a parent wills everything to one child, Korean law keeps a share for the other children and the spouse: the reserved share (yuryubun) in Civil Act Article 1112 — half the statutory share for descendants and the spouse, a third for ascendants. Siblings’ reserved share (item 4) was deleted on 20 September 2024 after the Constitutional Court struck it down. The basis is the estate at death plus gifts, minus debts (Art. 1113), and gifts count only from the year before death as a rule (Art. 1114). Since an amendment on 17 March 2026, a shortfall is claimed as payment of the value (Art. 1115).
1. Children and spouse: half the statutory share; parents: a third; siblings none (Art. 1112).
2. Basis = estate at death + gifts counted − debts — gifts in the final year as a rule (Arts. 1113, 1114).
3. One year from learning, ten from death, and the claim lapses (Art. 1117). Spouse and two children, basis 700 million won: each child’s reserved share is 100 million.
Calculator
Updates as you type. A spouse’s share is 1.5 times a child’s or parent’s. Siblings have had no reserved share since 20 September 2024. Gifts: only those in the year before death count, unless both sides knew they would harm reserved-share holders (Art. 1114) — enter the amount yourself. Rounded down to the won.
The provisions
| Type | What the source says | Worth noting (ours) |
|---|---|---|
| Art. 1112 | (1) Descendants: half their statutory share (2) Spouse: half (3) Ascendants: a third (4) Deleted <20 Sep 2024> | Siblings’ item struck down 25 Apr 2024 |
| Art. 1009 | Heirs of the same rank share equally; a spouse inheriting with descendants or ascendants gets 50% more than each | Spouse = 1.5 times |
| Art. 1113 | Value of the estate at death plus the value of gifts, less all debts | The basis |
| Art. 1114 | Gifts count if made in the year before death; earlier ones too if both parties knew they would harm reserved-share holders | — |
| Art. 1115(1) | Where gifts or legacies leave a shortfall, the holder may claim payment of the value to that extent, with interest from the claim date | Amended 17 Mar 2026 |
| Arts. 1116, 1117 | Gifts are claimed only after legacies; the claim lapses one year after learning of the death and the gift or legacy, or ten years after death | Limitation |
Article 1118 applies representation (Art. 1001), heirs’ prior benefits (Art. 1008) and representation shares (Art. 1010) to reserved shares. Article 1008 gained a proviso on 17 March 2026: a gift or legacy given in return for special support of the deceased, such as living with or nursing them for a long time, or for special contribution to their property, isn’t a prior benefit to the extent of that contribution. The law database notes beside Arts. 1112 and 1118 that the 17 March 2026 amendment (Act No. 21454) reflects the Constitutional Court’s 25 April 2024 ruling.
Three sums — our example
| Family and estate (our example) | Reserved share | Worth noting (our sum) |
|---|---|---|
| Spouse + 2 children; estate 500m + gift 200m in the final year; all willed to the elder son | Child 100m · spouse 150m won | 700m × 2/7 × 1/2 · 700m × 3/7 × 1/2 |
| No spouse, 2 children, basis 400m; the younger already got 30m | Reserved 100m, shortfall 70m | 400m × 1/2 × 1/2 |
| No children; spouse + 2 parents; basis 1,050m | Each parent 100m · spouse 225m won | Parent 2/7 × 1/3 · spouse 3/7 × 1/2 |
In the first case the statutory shares run spouse 1.5 : child 1 : child 1, so each child has 1/3.5 = 2/7 and the spouse 3/7. On a 700 million basis that’s 200 million and 300 million, and the reserved share is half. The elder son is a child too, and his own reserved share is already covered.
Whether co-heirs’ lifetime gifts older than a year count isn’t settled by Article 1114 alone (Art. 1118’s reference to Art. 1008, and case law), so the calculator asks you to enter the gifts to count. This is our working of the statutory framework; the court decides actual amounts. Inheritance tax is in inheritance tax calculator.
Checklist
- ☐ Are you a holder — child or spouse, or a parent if there are no children?
- ☐ List of estate and debts at death
- ☐ Gifts in the final year, or earlier ones both sides knew would harm you
- ☐ Was the gift a reward for support or contribution (Art. 1008 proviso)?
- ☐ Claim within a year of learning
Questions that remain
Do siblings now get nothing?
Only their reserved share is gone; with no will, or a will covering only part, siblings can still inherit by rank under Article 1000.
Can I get the house itself back?
Article 1115(1) as amended says the claim is for “payment of the value”. Whether a return in kind is possible in some cases we didn’t check.
Sources
- Korean law database (law.go.kr) — Civil Act Arts. 1000, 1003, 1008, 1009, 1112–1118 — source (current text, effective 17 March 2026, Act No. 21454; checked 21 October 2026). Order of heirs, spouse, prior benefits (proviso of 17 March 2026), statutory shares, reserved-share ratios (siblings deleted), basis, gifts counted, payment of value, order, limitation, cross-references.
- Not read. Case law on co-heirs’ gifts; the Constitutional Court ruling itself.
- What we added. The “worth noting” column and the Korean everyday gloss.
Where to check further
- Korea Legal Aid Corporation — reserved-share claims.
- The competent court — how to claim.
Written on 21 October 2026. The content is from the source; the glosses are ours.
