According to pre-existing studies that show public opinion of transgender rights in South Korea and the United States, the level of social acceptance on transgender people in the two countries are found to greatly vary, that of the U.S. being higher than in South Korea. (Horim YiWinston, 2019) (Winston LuhurTaylor, 2019) Additionally, contrasting degree of social acceptance of transgender people in the two countries, especially in military and same sex universities as revealed in cases of recent years, inspired the author to examine what featural differences led to contrasting social acceptance on transgender people in South Korea and the United States. Among numerous potential features that may have led to current distinct level of social embracement of transgender people in the two countries, this study pays attention to the cultural differences of the two social entities and examines them by Geert Hofstede's cultural dimensions theory. Through the comparative analysis, differences in five cultural dimensions out of total six dimensions were found have been related to current contrasting attitudes toward transgender people in South Korea and the United States.