This study is a comparative study of `Buddhist Hymn(Gatha)` in Korea and Japan. This study is mainly focused on “Sokkayorae-sipchisuhaeng-gi” of Korea and `Samboe” of Japan. The purpose of this study is to investigate the causes and characteristics of the Buddhist Hymn in Korea and Japan. As a results, "Samboe" Gatha inserted in the commercial was shown only story Episode 8 - Episode 10 soldiers to the theme of the importance of illegal and could glimpse a tendency to want to appear as a form of Japanese poetry as possible. 5言 Gatha of the inserted verses on the other hand it was found that the same as those shown in the jeobon profanity, Gatha of all creation "Sokkayorae-sipchisuhaeng-gi" is made up of 7言format. If "Samboe" was specially famous by common or insert only or mostly monks or harmed call to be relatively high awareness quoted value of the expression that should not cause Gatha the bodhisattva followers like snowy mountains. Gatha creation of "Sokkayorae-sipchisuhaeng-gi" mainly express the inner feelings of the characters in this regard and said that there is a difference. Also, < chan > the introduction of each Endnotes of "Samboe" is one of the salient features of the "Samboe", was to understand the impact of Gangchang form, "Sokkayorae-sipchisuhaeng-gi" 7言creative inserted 『Gatha Japanese data when viewed through the comparison with said that you can recognize its originality. And 先presence of, say, material that contains 7言creative Gatha resulting from "Sokkayorae-sipchisuhaeng-gi" As a reason, which consists of only "Sokkayorae-sipchisuhaeng-gi" 7言inserted Gatha the first of』 · 7 · 9 · 10 whether the difference of data collected It suggested the possibility.