As long as there are rounded box corners there will be a slight separation at the border between two boxes at the corners.
The tcolorbox
environment introduces top and bottom parskip values, which can be omitted by setting nobeforeafter
, however, this indents the box a little bit. This can be prevented by using `\noindent.
\documentclass[]{article}
\usepackage{lipsum}
\usepackage{tcolorbox} %kolor wokół sekcji
\usepackage{geometry}
\usepackage{tikz}
\usetikzlibrary{shadows}
\usepackage{tcolorbox}
\tcbuselibrary{skins}
\newtcolorbox{FirstBox}[2]{%
sidebyside,sidebyside align=top,
boxsep=1mm,left=1mm,right=1mm,top=1mm,
bottomrule=0pt,
colback=black!5!white,
colframe=black!75!white,
nobeforeafter,%
title={Box {\textbf{#1}}},
auto outer arc,
arc=0mm
skin=enhanced#2
}%
\newtcolorbox{SecondBox}[2]{
boxsep=1mm,left=1mm,right=1mm,top=1mm,
colback=black!5!white,%
colframe=black!75!white,
nobeforeafter,
toprule=0pt,
notitle,
arc=0pt,
auto outer arc,
skin=enhanced#2
}%
\begin{document}
\noindent
\begin{FirstBox}{ABC}{first}
Lorem ipsum dolor
\tcblower
Lorem ipsum dolor
\end{FirstBox}
\begin{SecondBox}{ABC}{last}
\lipsum[4]
\end{SecondBox}
\end{document}

Edit Improved(???) version using one \newcommand
, doing all in one:
\documentclass[]{article}
\usepackage{lipsum}
\usepackage{tcolorbox} %kolor wokół sekcji
\usepackage{geometry}
\usepackage{tikz}
\usetikzlibrary{shadows}
\usepackage{tcolorbox}
\tcbuselibrary{skins}
\newcommand*{\SuperBox}[6][]{%
\begin{tcolorbox}[colback=black!5!white,colframe=black!75!white, skin=enhanced,#1,title=#2]
\begin{tcolorbox}[sidebyside,sidebyside align=top,notitle,boxrule=-1pt,left=0pt,top=0pt,titlerule=0pt,leftlower=0pt,nobeforeafter,bottomtitle=-10pt,notitle]
#4%
\tcblower%
#5%
\end{tcolorbox}
\begin{tcolorbox}[boxsep=0mm,left=1mm,right=1mm,%
nobeforeafter,%
boxrule=-1pt,%
notitle]%
#6%
\end{tcolorbox}%
\end{tcolorbox}%
}%
\begin{document}
% [opt arg]{box title}{unused skin}{left box content}{right box content}{lower box content}
\SuperBox{Box ABC}{First}{Lorem ipsum dolor left}{Lorem ipsum dolor right}{\lipsum[4]}
\SuperBox[colframe=red,colbacktitle=red,coltitle={yellow}]{Box ABC}{First}{Lorem ipsum dolor left}{Lorem ipsum dolor \textcolor{blue}{\textbf{right}}}{\lipsum[8]}
\end{document}
