During epitaxial lateral overgrowth, the lateral polarity inversion of c‐GaN domains from Ga to N polarity, triggered at the boundary of an SiO2 mask pattern, resulted in inversion domain boundaries (IDBs) forming preferentially on the plane, although the formation energy of IDBs on the plane is known to be lower than that on the plane. A model that takes a geometrical factor into consideration can explain this preferential tendency of IDB formation on the plane, and computational simulations based on the proposed model are consistent with experimental results. In contrast with the vertically upright IDBs observed in N‐to‐Ga polarity inversion, vertically slanted IDBs were formed in some samples during the inversion from Ga to N polarity. These polarity inversions, which appeared to randomly occur on the mask pattern, turned out to be triggered at the mask pattern boundaries.