This article aims at examining the differences between the normative funeral institutions(including the funeral laws and ordinances) and the actual burial execution, and suggesting some reasonable managements of burial graves for effective national land use. The problem is that the current burial execution brings about national land reduction against the funeral law and ordinances. This article reviews the literature concerned, related laws, regulation of the local governments and foreign examples. Conventional burial execution has been used as a common form for funeral culture in Korea. But funeral form and culture is changing rapidly in Korea. Cremated Human Remains Deposition Room and family burial ground are in fashion in recent years. Cremated Human Remains Deposit Room and family burial ground allowing for many more sites in the same areas as conventional burials. Cremated Human Remains Deposit Room and family burial ground make maintenance of the cemetery will be easy, and the cemetery will have a minimum impact on the landscape and national land use. By the law, the local governments have to take measures(that is, cremation, Cremated Human Remains Deposit Room and natural burials) against national land reduction caused by increasement of burials. According to the law, the local governments also have to prepare for and expand funeral facilities to meet future demands. Besides, by the law a new grave has been given permission to bury body for 15 years in Korea. But most of people don't know these regulations by the law. Few local governments equip the specific measures to observe these laws and ordinances and to expand burial facilities. In this lineage, this article suggests some measures to make both meet together, the actual funeral execution and the normative funeral institutions; changing people's mind for funeral execution, developing and expanding various funeral facilities to meet the future demands.