Abusive Language is the negative language expressions used when insulting or cursing persons. This is one of the forms of frustration aggression. It might be said that the linguistic offensive act of bursting out occurs when people are ignored or some desires collapsed. A human being has personality and morality as the lord of all creatures, and therefore if they reveal their animal instinct to others or break the moral standards, they would be condemned. The rate of this phenomenon appears remarkably in the countries based on Confucian culture. The ratio of abusive language related to sex and animals shows very highly in Korea and China. Both countries have a similar cultural background, specifically that of Confucian culture. Therefore, they have very similar moral sense and ethical consciousness. The abusive language through an insult or debasement of someone or something directly referring undesirable appearance, moral imperfection, low social position, physical or mental disability, undesirable family line, excrement and excretion and immoral sexual relationship has many similarities in countries with Confucian culture. The ones related to animals and punishment have many differences relatively because of the differences of metaphorical expressions and the means for punishment. Accordingly they have differences in the midst of similarities. There are remarkable differences in not only the content but the frequency in both countries’ abusive language culture. Chinese abusive language related to physical and mental disabilities and a talkative behavior among behaviors show very high frequency. Also, the rate of abusive language related to the extinction of one’s family line among ones related to the preservation of lineage appears highly. On the contrary, in Korean abusive language, the ones related to disease, death, excrement and excretion appear frequently. Hence Korean ones have more abstraction compared with Chinese ones. In indirect abusive language, there is the difference in content and frequency. In ones related to a punishment, there is difference in the content. The rate of frequency of what is higher in Korea. In ones related to animals, “rabbit, turtle and pig” are used in the ones related to sex and “cow, bear, pig and donkey” are used in ones related to intelligent ability in China. This is the typical tendency in Chinese abusive language. Also, a high frequency of them appear. The culture of abusive language has many differences in indirect expressions especially between Korean and Chinese ones, even though they have many similarities. Therefore, as mentioned before, it could be concluded that between Chinese abusive language and Korean ones many differences and similarities show at the same time.