Korean Family Law Lessons from the Barbie Hsu International Inheritance Case

When I first heard of the late Ms. Hsu's passing during the Lunar New Year holiday, I too looked at the news for some time, wondering if it was a mistake. The report that she had suddenly passed away from pneumonia in her early 40s was deeply sorrowful, not only as an expert in a field but as a fellow human being. That said, as an attorney handling inheritance, this case presents several dimensions of family and inheritance issues worth examining, and I would like to organize them in writing.

As organized through media reports, the facts are as follows.

• The late Ms. Hsu held Taiwanese nationality. With her former husband Mr. Wang Hsiao-fei, she had a minor child and an adult child (based on news reports).
• She later remarried Mr. Koo Joon-yup, a former member of the group Clon.
• The estate was reported to be approximately 120 billion won (based on Taiwanese media).
• Most assets are located in Taiwan.

This structure is a typical international inheritance case in which both Korean and Taiwanese law may come into play.

First, parental authority and custody of the minor child. Where the biological father is alive, parental authority and custody generally vest in the biological father. In this case, the former husband Mr. Wang is the biological father of the minor child, so absent adoption, parental authority and custody go to the biological father. Reports indicate that Mr. Koo did not adopt the minor child.

As a result, the inheritance to be received by the minor child and the assets in the minor child's name are also managed by the parent with parental authority, i.e., the biological father.

If you have set out in advance through a will-substitute trust or notarized will how the inheritance the child will receive will be managed and by whom, the flow changes.

• A separate administrator is designated to manage the assets until the child reaches majority
• The funds are distributed in stages when the child reaches certain ages (e.g., 25, 30)
• Conditions of distribution by reason such as education, marriage, or housing

A will-substitute trust blocks arbitrary management by the parent with parental authority while stably protecting the child's long-term welfare. For families with substantial assets and a minor child, as in this case, it is generally the most suitable instrument.

The first question in inheritance law is always the same. Did the deceased leave a will, and is that will valid? The form of the will (notarized will, handwritten certificate will, secret instrument will, oral instrument will, recording will, will-substitute trust) is the next question.

Where a valid will exists, the typical flow is as follows.

• Notarized will, will-substitute trust: generally executable in line with the will's contents without court proceedings
• Handwritten, secret instrument, oral instrument, recording wills: in principle require a probate procedure; if all heirs and devisees consent, the will is executed as is
• If even one party does not consent, a separate suit is required for a judgment on the will's effect before execution

If the late Ms. Hsu's will entirely excluded Mr. Koo, Mr. Koo can claim a minimum share through Taiwan's reserved portion system, which is similar in structure to Korea's legal portion. The claim itself is at the holder's option. Reports indicate Mr. Koo stated that he had no inheritance to receive and would pass it on to his mother-in-law.

If there is no will, the procedure proceeds as follows.

• All heirs may agree on distribution
• However, in cases involving a minor child as here, the biological father cannot represent the minor child in the estate-partition agreement (conflict of interest). A special representative must be appointed through the court
• If agreement is not reached, the case moves to a petition for adjudication of estate partition

Because the deceased was a Taiwanese national and most of the assets are in Taiwan, distribution will likely proceed through the trial procedure of the Taiwanese court.

On the occasion of this case, let me also organize the decisive deadlines in Korean inheritance procedure.

• 1 month — Deadline for the death report
• 3 months — Deadline to decide on qualified acceptance or renunciation of inheritance. Decisive where the deceased has substantial debts or where there is significant risk of contingent debt from a business
• 6 months — Inheritance tax return is due within 6 months from the end of the month in which the deceased passed away. Filing alone secures generally available deduction benefits

These three deadlines are generally the most important. There is no legal deadline for the distribution of inheritance itself, but as time passes, proof becomes more difficult and ancillary disadvantages such as additional acquisition tax tend to accumulate.

I recommend first reviewing the following when checking your family's inheritance design.

• If you have a minor child, has it been pre-designed who will manage the assets in the child's name?
• If you are in a remarriage household, have potential disputes between children from a prior marriage and the current spouse been considered in advance?
• If you have foreign assets, has it been reviewed which country's inheritance law applies?
• If you intend to leave a will, has the form that best suits your circumstances been decided?

Q. If I am a Korean national and my spouse is a foreign national, which country's law applies? A. Generally, the law of the deceased's home country is the governing law of inheritance. However, in some cases the law of the country where the real estate is located applies to the real estate portion, so the matter may be split depending on the case. Advance review is needed depending on the asset location and nationality composition of your family.

Q. Can anyone use a will-substitute trust? A. Generally executed through a trust contract with a financial institution. Even where asset size is not large, it is worth examining for households with minor children or family members requiring long-term care.

If you would like to briefly check whether your family's inheritance design might involve a flow as complex as this case, simply share your asset composition and family structure at Start a consultation by chat now.

Attorney Yoon Ji-sang / Family and Inheritance Team, Jonjae Law Firm Former chief judge, inheritance defense team Last reviewed 2026-05-30

This article is general legal information and does not replace legal advice on individual matters. Because outcomes can vary by case, please obtain separate consultation if you have a specific dispute.

When nationality and assets span two or more countries, as here, the following additional variables generally appear.

• Dispute over which country's court has jurisdiction
• Determination of which country's law is the governing law
• Procedure for recognition and enforcement of foreign judgments in Korea
• Difficulty securing information from foreign financial institutions

For this reason, international inheritance cases typically proceed with cooperation between Korean and local counsel. If your family holds foreign assets, it is more efficient in terms of cost and time to review both legal systems at the pre-design stage rather than acting after an inheritance case arises.