There are various kinds of euphemism expressions, which are used by Korean people and Chinese in their daily lives. In the course of time, Korea and China have developed different kinds of euphemism expressions in each country. Through the different social consciousness and cultural background, people can easily figure out the differences between Korean euphemism expressions and Chinese euphemism expressions. Comparing and analysing different examples, such as movies, dramas, and novels and so on, open out the similarities and the differences in the euphemism expressions between Korea and China. I hope that this paper could provide some helpful inspirations for people, who work in the arena of the politics, economics and cultures between these two countries. This paper focuses on the similarity and differences of using euphemism expressions in Korean language and Chinese language. There are eight parts of explanations, which are ‘death’, ‘disease’, ‘sexy’, ‘excretion’, ‘body’, ‘employment’, ‘thought’ and so on. These would help people to have a better understanding of the paper. I take different examples from people’s daily lives, dramas and novels to improve the persuasion of the paper. This paper has four chapters. Chapter 1 presents the purpose, method and preparatory studies to know about the current euphemism expressions. Chapter 2 expresses the concepts and characters of the euphemism expressions in China and Korea. And it also figures out the point of similarity as below. Taboo is one of the reasons, which caused the euphemism expressions. Through the origin and conception of taboo, people may observe how the euphemism expressions were effected by the taboos, which have been used since the ancient world. Even though the conceptions of the honorific expression and the euphemism expression have many parts being superposition in Korean language, people can figure out the differences based on the examples easily. Chapter 3 uses movies, dramas and novels’ dialogues, such as death, sexuality, excretion, body, employment, thought and others, as examples to compare the differentia of euphemism expressions in Korea and China. Also, this chapter shows the changes of the euphemism expressions through time and social development. Especially, because movies, dramas and novels reflect the characteristics era, the euphemism expression of these shows the strongest specialty. In the meantime, Korean and Chinese were expanded in the same Chinese character system, and both of them were influenced by the Confucianism. Because of it, they have a lot of similarities in the ways of thinking about sexuality, excretion and body. However, based on the different cultures and social consciousness, there also are a lot of differentiates in using euphemism expressions between Korea and China. For example, Korea uses more English in their euphemism expressions to talk about sexuality, body and employment. Finally, Chapter 4 organizes the contents above three chapters and sketches the euphemism expression and represent by tables. In conclusion, through the results of comparison of Korean euphemism expressions and Chinese euphemism expressions, we learn how to use the euphemism expressions and understand what the similarity and difference between these two kinds of expressions are. I hope it is useful for people who work in the area of politics, economy and culture between China and Korea in terms of exchanging ideas.