While the existing research took approach method that uniformly divided the cultural difference between specific countries into individualism - collectivism in the dimension of comparative culture, this research defines the cultural sense of value of domestic university students and company employees in accordance with horizontalism-verticalism pattern within it to corroboratively define the diverse effects of advertisements of standardization and localization of global enterprises. Researching the difference of cultural sense of value owing to this generation of Korean university students and company employees, Korean university students showed prominent propensity of vertical-individualism value and company employees, propensity of horizontal-collectivism value. Researching comparatively the effect of advertisements for standardization and localization of global enterprises in connection with Korean university students and company employees, it turned out Korean university students prominently prefer localization advertisement in the TV advertisement of global enterprises and company employees, standardization advertisement. Especially, the difference between standardization advertisement and localization advertisement of university students and company employees was very remarkable in trademark attitude and advertisement information rather than advertisement attitude. With respect to model appearing in the advertisement, it turned out university students prefer localization advertisement where domestic models appear and company employees prefer standardization advertisement where foreign models appear.