The purpose of this study is to compare South Korean elementary school’ Korean textbooks under the revised 2015 curriculum with North Korean elementary school’ Korean textbooks under the revised 2013 curriculum to examine controversial factors related to vocabulary education in the development of “common elementary Korean textbooks between the two Koreas”. The issues identified through this study can be summarized as, how to (1) set the “proportion of vocabulary education”, (2) deal with “the pronunciations and spellings of words in the text”, (3) deal with “words that easily confused”, (4) deal with “vivid expressions/perceptive expressions”, (5) deal with the “onomatopoeia and mimetic words”. A solution to these major issues between the two Koreas’s elementary school textbooks to develop a common elementary Korean textbook for the two Koreas.