The purpose of this study is to analyze the influences on resource transfers between middle-aged parents and their married children. This study used 2009 data from the National Research Foundation of Korea regarding inter-generational resource transfers and preparation for later life (kfr-2009-c00010). A sample of 1208 households of middle-aged parents with married children was used. The study found that parents provided financial resource transfers to their married children in the following circumstances: where parents received financial resource transfers from their married children, where the household income of parents was high, where the children were younger, and where the children were male. Parents provided instrumental resource transfers to their married children in the following circumstances: where parents received instrumental resource transfers from their married children, where the gender of children was female, where the children were employed, where married children had their own children who were either younger than a preschooler, and where household incomes of married children were high. Parents received financial resource transfers from their married children in these circumstances: where their emotional ties with their children was high, where the household income of the parents was low, where the household income of the married children was high, and where married children had preschoolers. The circumstances in which parents received instrumental resource transfers from their married children were where parents provided instrumental resource transfers and the household incomes of married children were high.