<p>Despite well-established evidence on the mental health consequences of child maltreatment, prior research is limited by the assumption that changes in maltreatment status have symmetrical impacts. This study investigated the association between child maltreatment and depressive symptoms, distinguishing transitions into and out of abuse and neglect. Potential gender differences were also examined. This study used six waves of longitudinal data from the nationally representative Korean Children and Youth Panel Survey 2010 (KCYPS 2010), which included students from three cohorts (Grades 1, 4, and 7). Based on transition variables measured as changes in exposure to maltreatment between survey waves, we employed a novel asymmetric fixed effects model to estimate the individual effects of transitioning into and out of maltreatment, accounting for time-invariant, unobserved individual-level heterogeneity. Gender-stratified and gender interaction models were employed to examine potential differences between boys and girls. The effect of transitions into abuse was larger in magnitude than that of transitions out of abuse but not statistically significant. Similarly, no significant asymmetry was observed for neglect. Gender analyses revealed that asymmetric effects of maltreatment were significant only for abuse among girls: the effect of transitions into abuse was greater in magnitude than that of transitions out of abuse. Moreover, the effect of transitions into abuse was more pronounced for girls compared to boys. The findings highlight the need for gender-specific interventions to address the mental health challenges associated with maltreatment. In addition to supporting victims of maltreatment, developing preventive measures—particularly tailored for girls—may prove highly effective.</p>