This article analyzed Vietnam's religious policy in comparing with the Republic of Korea (South Korea). The South Korea's political regime is different from Vietnam but two countries have the homogeneity in social structure, culture and history. The differences in religious policy between two countries cause by the political regimes. While Vietnam bases on the Marxist- Lcninist theory to make the religious policy, South Korea bases on the State of law - as the Western model such as the United State of America - to solve the religious issues. Although the passing of vicissitudes on the relations between State and Church inithe period from 1950 to 1980, South Korea is dealing with the issue of the new religious phenomenon in recent years. In the past two decades, South Korea has generally succeeded in promoting the role of religions in social life.