This thesis is a study on the folk tales about Sunghwangs that exist in China and Korea.Sungwhang gods have been tutelary gods protecting a castle. In China Sunghwangs trace as far back as to Oh dynasty in the Three Kingdom Period and had been worshiped across the nation in the Tang, Song, Won and Ming dinasties. The Sungwhwang gods were introduced to the Korean peninsula before 996 A.D., the 15TH year of Kong Sung Jongs reign.On the peninsula, Sunghwangs, which were invested with titles of nobility and then became the object of national worship services, were enshrined.They have become the unofficial object of worship services along with Chongsa, piled-up stones, that were considered to protect travelers in king Songjongs reign in Chosun dynasty. Since that period, Suhnang and Sunghwang have been used so interchangeably in various forms, such as piled-up stones, shrines, and god-trees that Suhnang has replaced Sunghwang as an official name and piled-up stones are considered the authentic form of Sunghwang.Sunghwang folk tales are responsible for these changes.This paper compares Chinese folk tales with Korean ones in terms of origin, deity, acts of Sunghwang gods, function of Sunghwang and the relationship between the government and the people.Following are the summary of that. First, as the deity of Sunghwang assumed the form of piled-up stones, folk-tales of Sunghwangs location have become spread nationwide, while in China, there have been many folk-tales of the number of Sunghwang tombs. Second, the deity of Sunghwang often originated from an honest provincial public official in Chinese folk tales, while in Korea it often turned into a malignant spirit from a progenitor of a local family. Third, with regard to the acts of the deity, Korean Sunghwangs punish the proud and protect the docile, while Chinese counterparts degenerated into greedy and stupid beings from their original character as one to punish evil spirits. Fourth, in terms of its function, Sunghwang provided a shelter to a traveler as well as a place for worship, Chinese Sunghwang served as a tribunal just like a government office. Fifth, Korean Sunghwang represented a goodwill between the government and the people, Chinese Sunghwang later became an object of derision after it became alienated from the general public. However, both Sunghwangs have something in common. That is they contributed to the unity of communities by moving the Sunghwang faith from the government control to public self-practice. In China, Sunghwhangs this transition of deity took place as Sunghwangs were defiled and new folk tales glorifying the superiority of people sprang up, whereas in Korea the transition came as the deity gave way to the mortified malignant spirits. Chinese Sunghwang folktales, after being introduced into Korea, were localized in Korea during the Korea dynasty and in Chosun dynasty they in most cases, assumed the form of piled-up stones.