Folk belief, which originated with the rise of human existence is a fundamental and comprehensive mode of living that reflects sociocultural conditions. Adherents of folk belief accept a certain thing to be true and real without scientific authority and absolute certainty. Taboo can be seen as a king of folk belief. The object of this study is to examine the taboos in relation to the manufacturing process and the quality of the shroud and to shrouding customs. I will also try to find out the meaning and significance in this. Through this task, I hope to contribute to the enhanced understanding of the cultural characteristics, the spiritual life, and the views on after life of the Korean people. In Korea, it is considered to be propitious to prepare the shroud on the intercalary month of the leap year , as it allows one to enjoy longevity healthy and sound. Moreover, as this belief gives credence and repose while preparing for the “final departure”, this custom is relatively well observed. From the taboo concerning leap months, we infer that death as viewed as a commencement of a new life, which reveals a positive view on afterlife. This can be seen as a return to the origin of anti-universal space in this “bonus” month of anti-universal time. Taboos on the manufacturing process of the shroud is related to the belief that it allows the deceased to go the nest world without any hesistation or disturbances. This symbolizes the immortality of the human soul: I. e. that the human spirit does not end in this world but continues on to the next. Taboos concerning the preparation process of the shroud as well as various other taboos are related to the belief that preparation for the shroud should be done in sincerity and secredness with a thoughtful consideration for the deceased. This can be perceived as an implication to sanctity for the dead.