Accidental presence becomes a material issue in the insurance cases. Then, who should burden of proof of the presence accidental influences the result of the insurance lawsuit. The insurance case that becomes a problem is a damage insurance and a casualty insurance here. Because accidental is insurance person`s immunity reasons for life insurance, it doesn`t become a problem. The necessity for discussing who has the burden of proof of accidental in the damage insurance and the casualty insurance practically and theoretically is not a little. By the way, the burden of proof of accidental is not discussed too much. There are neither a lot of judicial precedents nor theories. On the other hand, a lot of judicial precedents and theories concerning the burden of proof of accidental are progressed in Japan. Moreover, a new insurance law is enacted in Japan along with such development. First of all, the judicial precedent and the theory of Korea are taken up in this study. Next, the judicial precedent and the theory of Japan are taken up, the view in the future is described, and it takes the place of the connection.