The number of donees who had reported gift taxes upon receiving at least 100 million won ($94,000) as of 2016 surpassed 50,000, increasing 21 percent from the previous year, data from the National Tax Service showed.
By age, most, or 14,840, were in their 40s, followed by those in their 50s and 30s.
By rate of increase, the number of those aged 10-19 who inherited 100 million won or more shot up 31 percent.
A total of 715 aged under 10 were in the group as well, up 11 percent from 2015.
Industry watchers said the rise in younger donees is a result of the preliminary handover of assets before their values further increase in order to minimize the amount of inheritance or gift tax.