In today's global environment, human resource management becomes a core competitiveness of corporate management. Since the diplomatic relations in 1992, Korean and China have actively engaged in various exchanges, and as an economic community, business expansion to the other country has also become more active. However, about 80% of Korean companies entering China since the 1990s have experienced business failure due to the lack of skills in human resource management. As human resource management has become a core competitiveness of a corporate management, it is essential to understand the other country's HRM systems for the success in business expansion. However, previous studies have dominantly addressed the HRM systems of the either countries and have neglected the comparison of the HRM systems of the two countries. Thus, this study aims to compare and analyze the HRM systems of both countries by 3 time periods and to investigate the commonalities and differences through the cases of Samsung and Huawei, LG and Haier that are representative companies of both countries. As a result of this study, China has a strong political color in the overall HRM systems including organizational culture, training and development, appraisal and labor relations due to the high level of government control and interference under the socialist and communist systems. On the contrary, Korea has no government interference and thereby no political colors in the HRM systems due to its capitalist and free market systems. Such political interference has been a major obstacle to the development of human resources management in China, but it is fortunate that China gradually introduced advanced Western HRM systems and switched to performance-based HRM systems and emphasized performance even more than Korean companies. The concrete evidence for the similarities of HRM systems between Korea and China is the comparative case analysis of the leading companies of the two countries such as Samsung and Huawei, LG and Haier. The Chinese companies have higher degree of short-term based performance management and performance hierarchy. However, China's HRM systems had a rich political color until the mid-1990s due to government intervention or control, so its historical remnants may still remain in various aspects of Chinese companies. Thus, Chinese government and relevant companies including foreign subsidiaries should actively manage and deal with such remnants or political culture.