Nowadays, the progress of high technology in modern society provides humankind with the opportunity to obtain diverse information easily and quickly. Among those rapidly progressing fields of high technology, digital media field has the ability to substitute for the multimedia information society by being applied to many related fields and daily life. Specifically, the concern and enthusiasm for the restoration of cultural property has risen. So, effective methods are required to decide on the preservation, restoration and academic value of cultural property. Among these, image processing technology using computers has been introduced. The restoration of cultural property using this technique has been studied vigorously in many advanced countries because this would allow us to restore damaged parts without destroying the original asset. However, in Korea, though we have numerous examples of cultural property with recorded history, research related to the items has scarcely been conducted. Accordingly, this study focuses on the investigation of virtual reality and the techniques applicable to restoring cultural property in addition to suggesting the significance and possibility of digitally restoring cultural property following the introduction of applicable examples both domestically and abroad.