This paper is to study on Koreans' thoughts and ceremonies at the urgent period about the time of death which is very limited scope among the funeral ceremonies. It will show clear understanding on Koreans' viewpoint of death through this research. We can clearly certify that Koreans have lived with an outlook on the world which is mixed with the system of confucian idea, Buddhist belief, and folk belief with every ceremonial steps. As Karl Jaspers pointed out, death is inevialbel and the most painful thing among the hyman's limitations. Therefore, our ancestors have endured to overcome the pain with Confucian idea, Buddhist belief, and folk belief. We can also recognize that elements of Five Primary Substance esist in the funeral ceremonies all around. As the ancestors thought that human soul which etenally exists whth their descendants would be immortal, they have lived with the idea of coexistence on life and death that living person exists within the dead person, and vice versa. Therefore, they believed that the living and the dead con communicate each other whenever they want. They also believe that the dead can give fortune and misfortune to the living directly of indirectly. These belief caused the grave, complete, and complicated funeral ceremony. Thought this study, I would like to suggest the idea that human could finally find out the true value for our life after finishing to prepare for death with which we should face.