This paper studies the changing process of the honorific name of the Stone Seated Bodhisattva from Hansongsa T emple Site according to the modern and contemporary political and social circumstances. The National T reasure no. 124, the stone image, was carried out to Japan in 1911, donated to T okyo Imperial Museum, and got the honorific name, 'T ara Bodhisattva,' and the record of the remaining T reasure no. 81, the stone statue, considered as Manjusri, was discovered in Korea. Also, The return of National T reasure no. 124 in 1966 is considered to be the significant event for the change of the honorific name again. There was a disagreement between Korea and Japan on the significance of the image. Japanese academia agreed to return the image because it considered the treasure was not worth possession whilst Korean academic circle treated it as a sculpture that represents the return of Korean remains scattered in Japan. After the return of the National T reasure no. 124, Stone Seated Bodhisattva from Hansongsa T emple Site has been studied actively through the methodology of stylistic analysis in Korean academia. As a result, the overall opinion that Manjusri as the National T reasure no. 124 and Samantabhadra as the treasure no. 81 should be reconsidered because, at present, due to the impairment of animal- shaped pedestals which is considered as the clear evidence for two figures, there is no way to distinguish which stone is Manjusri and which Samantabhadra. Through the above discussion this paper tried to reflect on the significance of the stone seated statues of Hansongsa temple site by looking at the changes of the honorific name tracing the modern and contemporary research history of the stone seated images.