This study commences with the collection and collation of existing research literature related to marketing localization. Based on the degree of marketing localization of overseas subsidiaries as a relationship and determinant of the subsidiary's operating results, the study is conducted with a particular focus on the environmental characteristics, corporate characteristics, product characteristics and industrial characteristics factors of marketing localization. Furthermore, the results of the analysis and comparison of these factors are used to analyse the strategic implications for Korean companies entering China. According to the findings, So far, some Korean cross-border enterprises have failed to make investment in China due to the relatively lower level of localization and incomplete market research problem. But most of Korean enterprises have made great achievement in implementing efficient brand strategy, enhancing localization of labor force and raw materials, as well as strengthening enterprises’ sense of responsibilities to the society and developing new products favorable for local areas. Besides, it has proposed several plans to help Korean enterprises successfully open up Chinese market in this paper. First, the Korean enterprises must overcome cultural barriers in China. Secondly, Korean enterprises in China should formulate regulations and laws related to China. Thirdly, these enterprises should enhance their partnership relationship with China.