The purpose of this study is to broaden understanding of each cultures rather through cultural education than through linguistic abilities. According to the previous studies, cultural study is in procedure of, firstly, understanding students' cultural backgrounds; secondly, acknowledging and contrasting among cultures; and lastly, accepting the differences and widening the cultural knowledge. Based on the procedure, Tandem learning is applied in this study. This study choose to take face-to-face Tandem type is what makes the students to attend their lectures in a same room. In the real class, native Japanese and Korean students, capable of speaking each others' language, studied together two hours per class, once a week for total of eight hours. 24 learners were divided into three groups and each group prepared a presentation. For the presentations, students collected their data through researching the Internet, visiting certain places, taking surveys, etc. During the process, Japanese and Korean students exchanged their ideas with target language. In the process of preparing the presentations, students from two different countries supported each other. As a result of the study, students were able to have opportunities of not only acknowledging different cultures, but also understanding students' own cultures deeply as well. Thus, the education for mutual understanding between Korean culture and Japanese culture is resulted in two characteristics of Tandem learning, reciprocity and autonomy.