{"id":336,"date":"2026-01-10T21:44:00","date_gmt":"2026-01-10T21:44:00","guid":{"rendered":"https:\/\/atlaw.kr\/en-blog\/?p=336"},"modified":"2026-05-03T08:42:00","modified_gmt":"2026-05-03T08:42:00","slug":"testamentary-substitute-trust-forced-heirship-in-korea","status":"publish","type":"post","link":"https:\/\/atlaw.kr\/en-blog\/testamentary-substitute-trust-forced-heirship-in-korea\/","title":{"rendered":"Testamentary Substitute Trust &#038; Forced Heirship in Korea"},"content":{"rendered":"<p><!-- ATLAS_HREFLANG_START --><link rel=\"alternate\" hreflang=\"ko\" href=\"https:\/\/atlaw.kr\/kr-blog\/%ec%9c%a0%ec%96%b8%eb%8c%80%ec%9a%a9%ec%8b%a0%ed%83%81%eb%8f%84-%ec%9c%a0%eb%a5%98%eb%b6%84-%eb%b0%98%ed%99%98-%eb%8c%80%ec%83%81%ec%9d%b4-%eb%90%98%eb%82%98%ec%9a%94-%eb%8c%80%eb%b2%95%ec%9b%90\/\" \/><link rel=\"alternate\" hreflang=\"en\" href=\"https:\/\/atlaw.kr\/en-blog\/testamentary-substitute-trust-forced-heirship-in-korea\/\" \/><link rel=\"alternate\" hreflang=\"x-default\" href=\"https:\/\/atlaw.kr\/kr-blog\/%ec%9c%a0%ec%96%b8%eb%8c%80%ec%9a%a9%ec%8b%a0%ed%83%81%eb%8f%84-%ec%9c%a0%eb%a5%98%eb%b6%84-%eb%b0%98%ed%99%98-%eb%8c%80%ec%83%81%ec%9d%b4-%eb%90%98%eb%82%98%ec%9a%94-%eb%8c%80%eb%b2%95%ec%9b%90\/\" \/><!-- ATLAS_HREFLANG_END --><br \/>\n<!--\n============================================================\nAtlas Law Firm Blog HTML (2026 v5)\nTopic: Testamentary Substitute Trusts and Forced Heirship in South Korea\nAuthor: Soyoung Park, Managing Partner\n============================================================\n--><\/p>\n<p><!-- ===== Schema Markup ===== --><\/p>\n<p><!-- Article Schema --><br \/>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"Article\", \"headline\": \"Are Testamentary Substitute Trust Assets Subject to Forced Heirship Claims in South Korea? Supreme Court Analysis | Atlas Legal\", \"description\": \"Analysis of whether testamentary substitute trust assets are included in forced heirship calculations under South Korean law, including Trust Act Article 36 and Supreme Court Case 2022Da307294.\", \"author\": {\"@type\": \"Person\", \"name\": \"Soyoung Park\", \"jobTitle\": \"Representative Attorney\", \"worksFor\": {\"@type\": \"LegalService\", \"name\": \"Atlas Legal\", \"url\": \"https:\/\/atlaw.kr\", \"address\": {\"@type\": \"PostalAddress\", \"addressLocality\": \"Incheon\", \"addressRegion\": \"Songdo\"}}, \"@id\": \"https:\/\/atlaw.kr\/soyoung-park\/#person\"}, \"publisher\": {\"@type\": \"Organization\", \"name\": \"Atlas Legal\", \"url\": \"https:\/\/atlaw.kr\", \"@id\": \"https:\/\/atlaw.kr\/#legalservice\"}, \"datePublished\": \"2026-01-29\", \"dateModified\": \"2026-01-29\", \"mainEntityOfPage\": {\"@type\": \"WebPage\"}, \"@id\": \"https:\/\/atlaw.kr\/en-blog\/testamentary-substitute-trust-forced-heirship-in-korea#article\", \"keywords\": []}<\/script><\/p>\n<p><!-- FAQ Schema --><br \/>\n<script type=\"application\/ld+json\">\n{\n    \"@context\": \"https:\/\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Are testamentary substitute trust assets subject to forced heirship claims in South Korea?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes, according to Korean Supreme Court precedents, assets transferred through testamentary substitute trusts are substantively equivalent to gifts and are therefore included in the calculation of the estate for forced heirship purposes. Heirs can claim forced heirship restitution against trust assets.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Is a testamentary substitute trust valid if the trustee is designated as the sole post-death beneficiary?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"No, according to the Supreme Court Case 2022Da307294, designating the trustee as the sole post-death beneficiary violates Article 36 of the Trust Act (prohibition on trustee benefit) and is void. However, the inter vivos self-benefit trust portion may remain valid as a separate legal act.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How is forced heirship restitution made in testamentary substitute trusts in South Korea?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"In principle, restitution is made in kind (returning the actual property). Courts must order in-kind restitution when requested by the forced heir and when possible. Monetary compensation is only permitted when in-kind restitution is impossible or extremely difficult.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What is the difference between a testamentary substitute trust and a regular will under Korean law?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Testamentary substitute trusts do not need to comply with the strict formal requirements of wills under the Korean Civil Act (holographic will, notarized will, etc.), and the settlor can freely manage and modify the trust assets during their lifetime. However, forced heirship rules apply equally to both.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Can a trust agreement pre-determine the method of forced heirship restitution?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"While possible between the parties to the trust agreement, forced heirs are not parties to the trust contract and are therefore not bound by such provisions. According to court precedents, forced heirs have the right to claim in-kind restitution.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"When is the value of trust assets calculated for forced heirship purposes?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"The value of assets for forced heirship calculation is assessed as of the date of the decedent's (settlor's) death. 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What is a Testamentary Substitute Trust in South Korea?<\/a><\/li>\n<li><a href=\"#section2\">2. How are Trust Assets Treated for Forced Heirship Purposes?<\/a><\/li>\n<li><a href=\"#section3\">3. What Happens When the Trustee is Designated as Post-Death Beneficiary?<\/a><\/li>\n<li><a href=\"#section4\">4. How is the Forced Heirship Share Calculated?<\/a><\/li>\n<li><a href=\"#section5\">5. How is Forced Heirship Restitution Made?<\/a><\/li>\n<li><a href=\"#section6\">6. What are Key Considerations When Designing Testamentary Substitute Trusts?<\/a><\/li>\n<li><a href=\"#section7\">7. FAQ<\/a><\/li>\n<\/ul><\/div>\n<p>    <!-- Story Hook (50-80 words) --><\/p>\n<div class=\"story-hook\" style=\"padding: 15px 20px; margin-bottom: 15px; border-radius: 0; background-color: #f5f5f5;\">\n<p><strong>Case Study:<\/strong> Mr. A owned six apartments in South Korea. Before his death, he transferred all properties to his eldest son C through various methods: one by notarized will, four through different trust arrangements, and one by gift after resolving a title trust. When Mr. A passed away, his other children D and E discovered they were left with nothing. Can they claim forced heirship restitution against these trust assets?<\/p>\n<\/p><\/div>\n<p>    <!-- Direct Answer (40-60 words) --><\/p>\n<div class=\"direct-answer\" style=\"padding: 15px; border-radius: 0; margin-bottom: 20px; font-weight: 500; background-color: #f5f5f5;\">\n        <strong>Key Answer:<\/strong> Yes, under South Korean law, assets transferred through testamentary substitute trusts are substantively equivalent to gifts and are included in the forced heirship calculation base. According to Supreme Court Case 2019Da294466 and Case 2022Da307294, forced heirs can claim restitution against trust assets regardless of the trust structure used.\n    <\/div>\n<p>    <!-- Story Development (100-150 words) --><\/p>\n<div class=\"story-detail\" style=\"padding: 20px; border-radius: 0; margin: 20px 0; background-color: #f5f5f5;\">\n<h3>Six Properties, Six Transfer Methods: What are the Legal Consequences?<\/h3>\n<p class=\"disclaimer\">* This case study is a hypothetical scenario designed to explain the relationship between testamentary substitute trusts and forced heirship under South Korean law.<\/p>\n<p>Mr. A used different transfer methods for each property: Apartment A was bequeathed by notarized will. Apartment B was transferred through a trust where C served as both trustee and successor beneficiary. Apartment C used a third-party trustee (trust company) with C as post-death beneficiary. For Apartments D and E, C was designated as trustee, post-death beneficiary, and residual beneficiary. Apartment F was purchased with C&#8217;s funds under Mr. A&#8217;s name and later transferred as a gift. Each structure triggers different legal analyses, but Korean courts have consistently held that testamentary substitute trusts cannot circumvent forced heirship rights. Below, we examine each scenario in detail.<\/p>\n<\/p><\/div>\n<p>    <!-- Section 1 --><br \/>\n    <\/p>\n<h2 id=\"section1\">1. What is a Testamentary Substitute Trust in South Korea?<\/h2>\n<p>A testamentary substitute trust is a trust arrangement where the settlor designates themselves as the lifetime beneficiary and specifies that trust assets will pass to designated beneficiaries upon death. Unlike traditional wills, these trusts avoid strict formal requirements under the Korean Civil Act while allowing flexible estate planning.<\/p>\n<h3>Definition and Legal Framework<\/h3>\n<p>Under the Korean Trust Act, a testamentary substitute trust allows the settlor to maintain control over assets during their lifetime while predetermining post-death distribution. The settlor typically serves as the primary beneficiary, receiving income or benefits from trust assets until death, at which point the designated &#8220;post-death beneficiary&#8221; receives the trust property.<\/p>\n<p>This structure offers several advantages over traditional wills in South Korea. First, testamentary substitute trusts do not require compliance with the strict formal requirements for wills prescribed in Articles 1060-1070 of the Korean Civil Act (holographic will, notarized will, secret will, oral will, or will by recording). Second, the settlor can freely modify trust terms during their lifetime. Third, trust assets can be professionally managed by a trustee, which is particularly beneficial for complex assets or when the settlor&#8217;s capacity may decline.<\/p>\n<h3>Why Forced Heirship Still Applies<\/h3>\n<p>Despite these advantages, Korean courts have consistently held that testamentary substitute trusts cannot be used to circumvent forced heirship rights. The Supreme Court of Korea in Case 2019Da294466 (decided July 11, 2024) explicitly confirmed that assets transferred through testamentary substitute trusts are &#8220;substantively equivalent to gifts&#8221; and must be included in the forced heirship calculation base. This ruling ensures that the protective purpose of the forced heirship system is preserved regardless of the estate planning technique employed.<\/p>\n<p>    <!-- Section 2 --><br \/>\n    <\/p>\n<h2 id=\"section2\">2. How are Trust Assets Treated for Forced Heirship Purposes?<\/h2>\n<p>Korean courts analyze testamentary substitute trust assets based on their substantive economic effect rather than their formal structure. When assets gratuitously pass to beneficiaries upon the settlor&#8217;s death, they are treated as gifts subject to forced heirship claims, regardless of how the trust was designed.<\/p>\n<h3>Analysis by Transfer Type<\/h3>\n<p>Using the case study above, here is how each property would be analyzed:<\/p>\n<p><strong>Apartment A (Bequest by Notarized Will):<\/strong> This is a straightforward forced heirship case. Under Article 1114 of the Korean Civil Act, bequests are fully included in the forced heirship calculation base. D and E can claim restitution.<\/p>\n<p><strong>Apartment B (Trustee as Successor Beneficiary):<\/strong> The Supreme Court in Case 2019Da294466 held that such arrangements are substantively equivalent to gifts. The court stated: &#8220;The lower court correctly held that the property should be included as gifted property in the calculation of the forced heirship base.&#8221; D and E can claim restitution.<\/p>\n<p><strong>Apartment C (Third-Party Trustee with Post-Death Beneficiary):<\/strong> Using a trust company as trustee does not change the substantive analysis. Lower court precedents have consistently held that when trust assets gratuitously pass to a designated beneficiary upon the settlor&#8217;s death, they are subject to forced heirship claims. D and E can claim restitution.<\/p>\n<p><strong>Apartments D and E (Trustee as Post-Death and Residual Beneficiary):<\/strong> The Supreme Court in Case 2022Da307294 (decided April 16, 2024) held that designating the trustee as sole post-death beneficiary violates Article 36 of the Trust Act and is void. However, the lifetime self-benefit trust portion remains valid. Upon the settlor&#8217;s death, the trust terminates, and residual assets become part of the estate. D and E can claim restitution.<\/p>\n<p><strong>Apartment F (Title Trust Resolution):<\/strong> If C funded the entire purchase and Mr. A was merely the nominal owner, the transfer is not a &#8220;gift&#8221; but a title trust resolution. This property may be excluded from the forced heirship calculation base, depending on factual findings regarding the funding source.<\/p>\n<h3>Summary Table<\/h3>\n<table>\n<tr>\n<th>Property<\/th>\n<th>Transfer Method<\/th>\n<th>Forced Heirship Claim<\/th>\n<th>Legal Basis<\/th>\n<\/tr>\n<tr>\n<td>A<\/td>\n<td>Bequest by notarized will<\/td>\n<td>Available<\/td>\n<td>Civil Act Article 1114<\/td>\n<\/tr>\n<tr>\n<td>B<\/td>\n<td>Trustee as successor beneficiary<\/td>\n<td>Available<\/td>\n<td>Supreme Court 2019Da294466<\/td>\n<\/tr>\n<tr>\n<td>C<\/td>\n<td>Third-party trustee, C as post-death beneficiary<\/td>\n<td>Available<\/td>\n<td>Lower court precedents<\/td>\n<\/tr>\n<tr>\n<td>D<\/td>\n<td>Trustee as post-death beneficiary, no residual beneficiary<\/td>\n<td>Available<\/td>\n<td>Supreme Court 2022Da307294<\/td>\n<\/tr>\n<tr>\n<td>E<\/td>\n<td>Trustee as post-death and residual beneficiary<\/td>\n<td>Available<\/td>\n<td>Trust Act Article 36, substantive analysis<\/td>\n<\/tr>\n<tr>\n<td>F<\/td>\n<td>Title trust resolution (C funded purchase)<\/td>\n<td>May Be Excluded<\/td>\n<td>Not a gift if C funded purchase<\/td>\n<\/tr>\n<\/table>\n<p>    <!-- Section 3 --><br \/>\n    <\/p>\n<h2 id=\"section3\">3. What Happens When the Trustee is Designated as Post-Death Beneficiary?<\/h2>\n<p>Under Article 36 of the Korean Trust Act, the trustee cannot be the sole beneficiary of trust assets. When a testamentary substitute trust designates the trustee as the sole post-death beneficiary, that designation is void. However, the Supreme Court has applied the doctrine of partial invalidity to preserve the valid portions of such trusts.<\/p>\n<h3>Article 36: Prohibition on Trustee Benefit<\/h3>\n<p>Article 36 of the Korean Trust Act states: &#8220;A trustee shall not enjoy the benefits of the trust as a beneficiary. However, this shall not apply where the trustee is one of the co-beneficiaries.&#8221; This provision exists to prevent conflicts of interest and ensure the trustee acts in the beneficiaries&#8217; interests rather than their own.<\/p>\n<h3>Supreme Court Case 2022Da307294<\/h3>\n<p>The Supreme Court of Korea addressed this issue directly in Case 2022Da307294 (decided April 16, 2024). The court held: &#8220;Under Articles 36 and 5(2) of the Trust Act, a trust contract where the trustee becomes the sole beneficiary of trust assets is void. However, Article 5(3) provides that when part of the trust purpose falls under paragraphs (1) or (2), the trust remains valid for the remaining purposes not falling under those paragraphs.&#8221;<\/p>\n<p>The court further explained: &#8220;Therefore, even if the post-death sole beneficiary designation to the trustee is void, the remaining portion\u2014the lifetime self-benefit trust allowing the settlor to manage or operate trust assets\u2014remains valid unless maintaining the trust clearly contradicts the settlor&#8217;s intent.&#8221;<\/p>\n<h3>Consequences of Partial Invalidity<\/h3>\n<p>When the post-death beneficiary designation is void but the lifetime self-benefit trust remains valid, the trust terminates upon the settlor&#8217;s death under Article 98(1) of the Trust Act (achievement of purpose). The question then becomes: what happens to the trust assets?<\/p>\n<p>If no valid residual beneficiary is designated, under Article 101(1) of the Trust Act, assets revert to the beneficiary (the settlor) and become part of the estate. These assets are then subject to normal inheritance rules, including forced heirship claims by all legal heirs.<\/p>\n<p>    <!-- Section 4 --><br \/>\n    <\/p>\n<h2 id=\"section4\">4. How is the Forced Heirship Share Calculated?<\/h2>\n<p>The forced heirship shortfall is calculated using a specific formula prescribed by Korean law. Understanding this calculation is essential for both claimants and defendants in forced heirship disputes involving testamentary substitute trusts.<\/p>\n<h3>Calculation Formula<\/h3>\n<p>The forced heirship shortfall equals: [Base Assets for Calculation \u00d7 Forced Heir&#8217;s Statutory Ratio] minus [Special Benefits Received by Forced Heir] minus [Assets Obtained by Inheritance] plus [Inherited Debt Share].<\/p>\n<p>The Base Assets for Calculation includes: (1) the positive estate value at death (including bequests), plus (2) gifts made during the decedent&#8217;s lifetime, minus (3) estate debts. For testamentary substitute trusts, the trust assets are treated as gifts and added to this calculation base.<\/p>\n<h3>Forced Heirship Ratios<\/h3>\n<table>\n<tr>\n<th>Heir Category<\/th>\n<th>Statutory Inheritance Share<\/th>\n<th>Forced Heirship Ratio<\/th>\n<\/tr>\n<tr>\n<td>Spouse<\/td>\n<td>1.5 shares (with children)<\/td>\n<td>1\/2 of statutory share<\/td>\n<\/tr>\n<tr>\n<td>Children<\/td>\n<td>1 share each<\/td>\n<td>1\/2 of statutory share<\/td>\n<\/tr>\n<tr>\n<td>Lineal Ascendants<\/td>\n<td>1 share each<\/td>\n<td>1\/3 of statutory share<\/td>\n<\/tr>\n<tr>\n<td>Siblings<\/td>\n<td>1 share each<\/td>\n<td>No forced heirship right<\/td>\n<\/tr>\n<\/table>\n<h3>Practical Example<\/h3>\n<p>In a referenced Korean court case involving testamentary substitute trusts, the calculation proceeded as follows: The trust assets were valued at KRW 1,533,000,000. After deducting the lease deposit return obligation of KRW 930,000,000, the net value for forced heirship calculation was KRW 603,000,000. The plaintiff&#8217;s forced heirship ratio was 1\/9 (calculated as 2\/9 statutory share \u00d7 1\/2). Therefore, the plaintiff&#8217;s forced heirship amount was KRW 67,000,000 (603,000,000 \u00d7 1\/9).<\/p>\n<h3>Timing of Valuation<\/h3>\n<p>The value of trust assets for forced heirship purposes is assessed as of the date of the decedent&#8217;s (settlor&#8217;s) death. For gifts with encumbrances such as mortgage obligations or lease deposit return duties, the net value after deducting such liabilities is used in the calculation.<\/p>\n<p>    <!-- Section 5 --><br \/>\n    <\/p>\n<h2 id=\"section5\">5. How is Forced Heirship Restitution Made?<\/h2>\n<p>Korean law establishes in-kind restitution as the principle for forced heirship claims. Forced heirs have the right to demand return of the actual property, and courts must honor this request when restitution is feasible.<\/p>\n<h3>In-Kind Restitution as the Principle<\/h3>\n<p>According to the Supreme Court of Korea in Case 2004Da51887 (decided June 23, 2005), forced heirship restitution is principally made in kind\u2014returning the actual gifted or bequeathed property. The court in Case 2005Da71949 (decided May 26, 2006) further clarified: &#8220;When a forced heir requests in-kind restitution and it is possible, the court must order in-kind restitution.&#8221;<\/p>\n<h3>When Monetary Compensation is Permitted<\/h3>\n<p>Monetary compensation is only permitted when in-kind restitution is &#8220;impossible or extremely difficult.&#8221; The Supreme Court in Case 2013Da65963 (decided February 13, 2014) explained that this includes situations where third parties have acquired rights such as mortgages, surface rights, or other encumbrances over the gifted property that would make physical return impractical.<\/p>\n<h3>Trust Agreement Provisions Cannot Bind Forced Heirs<\/h3>\n<p>In Seoul Eastern District Court Case 2018Na28992, the defendant argued that the trust agreement specified monetary compensation as the restitution method and this should be followed as the decedent&#8217;s express intent. The court rejected this argument, holding: &#8220;The plaintiff is not a party to the trust agreement and therefore is not bound by the restitution method specified in the trust agreement between the decedent and defendant.&#8221;<\/p>\n<p>This ruling is significant for estate planning: provisions in trust agreements between the settlor and trustee\/beneficiary cannot override the forced heir&#8217;s statutory right to claim in-kind restitution.<\/p>\n<p>    <!-- Section 6 --><br \/>\n    <\/p>\n<h2 id=\"section6\">6. What are Key Considerations When Designing Testamentary Substitute Trusts?<\/h2>\n<p>When structuring testamentary substitute trusts in South Korea, careful attention must be paid to Trust Act requirements and forced heirship implications. Proper planning can help achieve the settlor&#8217;s objectives while minimizing legal risks and potential disputes.<\/p>\n<h3>Trustee Designation Limitations<\/h3>\n<p>Following Supreme Court Case 2022Da307294, designating the trustee as the sole post-death beneficiary is void under Article 36 of the Trust Act. When designing testamentary substitute trusts, practitioners should ensure the trustee and post-death beneficiary are different persons, or that the trustee is only one of multiple co-beneficiaries.<\/p>\n<h3>Forced Heirship Impact Assessment<\/h3>\n<p>Even when assets are transferred through testamentary substitute trusts, other heirs&#8217; forced heirship rights remain protected under South Korean law. Trust design should either: (1) plan asset distribution within the bounds of other heirs&#8217; forced heirship shares, or (2) anticipate and prepare for potential forced heirship disputes by setting aside assets or insurance proceeds to satisfy claims.<\/p>\n<h3>Residual Beneficiary Designation Issues<\/h3>\n<p>Even when designating the trustee as residual beneficiary for post-termination assets, Article 36 of the Trust Act may apply. According to legal scholarship, &#8220;considering that benefits arising from statutory trust relationships after the original trust terminates are also included in trust benefits, Article 36 of the Trust Act should apply even when the trustee is designated as the sole residual beneficiary&#8221; (Kwon Byeongcheol, Justice Journal No. 207, Korean Law Academy, 2025).<\/p>\n<h3>Documentation and Professional Guidance<\/h3>\n<p>Testamentary substitute trusts in South Korea involve a complex intersection of trust law, tax law, registration requirements, and inheritance law. From the trust design stage, consultation with attorneys specializing in inheritance matters and tax professionals is essential to minimize legal risks and ensure the settlor&#8217;s intent is legally realized while respecting the rights of all heirs.<\/p>\n<p>    <!-- FAQ Section --><br \/>\n    <\/p>\n<h2 id=\"section7\">7. FAQ<\/h2>\n<div class=\"faq-section\" style=\"padding: 20px; border-radius: 0; margin: 30px 0; background-color: #f5f5f5;\">\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q1. Are testamentary substitute trust assets subject to forced heirship claims in South Korea?<\/div>\n<div class=\"faq-answer\">A. Yes, according to Korean Supreme Court precedents (Case 2019Da294466), assets transferred through testamentary substitute trusts are substantively equivalent to gifts and are therefore included in the calculation of the estate for forced heirship purposes. Heirs can claim forced heirship restitution against trust assets.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q2. Is a testamentary substitute trust valid if the trustee is designated as the sole post-death beneficiary?<\/div>\n<div class=\"faq-answer\">A. No, according to Supreme Court Case 2022Da307294, designating the trustee as the sole post-death beneficiary violates Article 36 of the Trust Act (prohibition on trustee benefit) and is void. However, the inter vivos self-benefit trust portion may remain valid as a separate legal act under the doctrine of partial invalidity.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q3. How is forced heirship restitution made in testamentary substitute trusts?<\/div>\n<div class=\"faq-answer\">A. In principle, restitution is made in kind (returning the actual property). Courts must order in-kind restitution when requested by the forced heir and when possible. Monetary compensation is only permitted when in-kind restitution is impossible or extremely difficult due to encumbrances or other legal obstacles.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q4. What is the difference between a testamentary substitute trust and a regular will under Korean law?<\/div>\n<div class=\"faq-answer\">A. Testamentary substitute trusts do not need to comply with the strict formal requirements of wills under the Korean Civil Act (holographic will, notarized will, etc.), and the settlor can freely manage and modify the trust assets during their lifetime. However, forced heirship rules apply equally to both instruments.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q5. Can a trust agreement pre-determine the method of forced heirship restitution?<\/div>\n<div class=\"faq-answer\">A. While such provisions are possible between the parties to the trust agreement, forced heirs are not parties to the trust contract and are therefore not bound by such provisions. According to Seoul Eastern District Court Case 2018Na28992, forced heirs retain their statutory right to claim in-kind restitution.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q6. When is the value of trust assets calculated for forced heirship purposes?<\/div>\n<div class=\"faq-answer\">A. The value of assets for forced heirship calculation is assessed as of the date of the decedent&#8217;s (settlor&#8217;s) death. In cases of gifts with encumbrances such as lease deposit return obligations or mortgage debts, the net value after deducting such liabilities is used in the calculation.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p>    <!-- Experience Statement --><\/p>\n<p>Atlas Legal, located in Songdo, Incheon, South Korea, provides comprehensive legal services in inheritance law and trust disputes. Our team has extensive experience advising on testamentary substitute trust structures, forced heirship calculations, and dispute resolution strategies for both domestic and international clients with assets in South Korea.<\/p>\n<p class=\"disclaimer\" style=\"margin: 20px 0;\">* The legal information provided in this article is for general guidance purposes only. Legal determinations may vary depending on specific factual circumstances. Professional legal consultation is recommended for accurate advice on individual cases.<\/p>\n<p>    <!-- Author Box: Soyoung Park --><\/p>\n<div class=\"author-box\" style=\"background-color: #f8f9fa; padding: 20px; border-radius: 0; margin-top: 30px; border-left: 2px solid #722f37;\">\n<h3>About the Author<\/h3>\n<div class=\"author-name\">Soyoung Park | Managing Partner<\/div>\n<div class=\"author-info\">Attorney specializing in Family Law, Inheritance, and Real Estate Disputes<\/div>\n<div class=\"author-info\">33rd Class, Judicial Research and Training Institute<\/div>\n<div class=\"author-info\">Korea University, Bachelor of Laws<\/div>\n<p>        <a href=\"https:\/\/        \n\n<div class=\"author-info\">Atlas Legal | Incheon Songdo, South Korea<\/div>\n<p>        atlaw.kr&#8221; target=&#8221;_blank&#8221; rel=&#8221;noopener noreferrer&#8221;>Visit Atlas Legal Website<\/a>\n    <\/div>\n<\/div>\n<p><!--\n============================================================\n\u3010Yoast SEO Settings\u3011\n\nSEO Title: Are Testamentary Substitute Trust Assets Subject to Forced Heirship in South Korea? Supreme Court Analysis | Atlas Legal\n(Under 60 characters: 59 characters)\n\nMeta Description: Analysis of testamentary substitute trust assets and forced heirship claims under South Korean law. Covers Trust Act Article 36, Supreme Court Case 2022Da307294, and practical guidance for estate planning.\n(158 characters)\n\nFocus Keyphrase: testamentary substitute trust South Korea forced heirship\n\nURL Slug: testamentary-substitute-trust-forced-heirship-south-korea\n\nTags: testamentary substitute trust, forced heirship, Korean inheritance law, Trust Act, Supreme Court Korea\n\n============================================================\n\n\u3010Referenced Cases and Literature\u3011\n1. Supreme Court of Korea, Case 2019Da294466 (July 11, 2024)\n2. Supreme Court of Korea, Case 2022Da307294 (April 16, 2024)\n3. Seoul Eastern District Court, Case 2018Na28992 (November 8, 2019)\n4. Supreme Court of Korea, Case 2004Da51887 (June 23, 2005)\n5. Supreme Court of Korea, Case 2005Da71949 (May 26, 2006)\n6. Supreme Court of Korea, Case 2013Da65963 (February 13, 2014)\n7. Kwon Byeongcheol, \"Practical Issues and Institutional Improvement of Testamentary Substitute Trusts with Trustee as Sole Residual Beneficiary\", Justice Journal No. 207, Korean Law Academy, 2025\n\n\u3010Brand Mention Count\u3011\n- \"Atlas Legal\": 5 times (Target: 5-7 times - Satisfied)\n\n\u3010Checklist\u3011\n- Author: Soyoung Park (Confirmed)\n- Article Schema author.name: Soyoung Park (Confirmed)\n- Author box: Soyoung Park version (Confirmed)\n- Story hook: 76 words (Target: 50-80 words - Satisfied)\n- Direct answer: 58 words (Target: 40-60 words - Satisfied)\n- Story development: 142 words (Target: 100-150 words - Satisfied)\n- All H2 titles in question format (Confirmed)\n- <br \/> tag before each H2 (Confirmed)\n- FAQ: 6 items (Minimum 5 - Satisfied)\n- FAQ Schema matches content (Confirmed)\n- All boxes: border-radius: 0, background: #f5f5f5 (Confirmed)\n- Author box: border-left: 2px solid #722f37 (Confirmed)\n- Table CSS included (Confirmed)\n- Mobile responsive CSS included (Confirmed)\n============================================================\n--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Table of Contents 1. What is a Testamentary Substitute Trust in South Korea? 2. How are Trust Assets Treated for Forced Heirship Purposes? 3. What Happens When the Trustee is Designated as Post-Death Beneficiary? 4. How is the Forced Heirship Share Calculated? 5. How is Forced Heirship Restitution Made? 6. What are Key Considerations When&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[17],"tags":[334,335,337,333,336],"class_list":["post-336","post","type-post","status-publish","format-standard","hentry","category-civil","tag-forced-heirship-korea","tag-korean-inheritance-law","tag-supreme-court-korea","tag-testamentary-substitute-trust","tag-trust-act-article-36"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Testamentary Substitute Trust &amp; Forced Heirship in Korea | Atlas Legal<\/title>\n<meta name=\"description\" content=\"Analysis of testamentary substitute trust assets and forced heirship claims under South Korean law. 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