This study was carried out to elucidate the vertical characteristics of soil properties at six planted sites of land reclaimed from the sea, in Gwangyang Bay, Jeollanam-do Province, Korea. Based on the types of planting site, the chemical properties of the vertical soil layers varied. The vertical variation was great in the planting sites $Z_1;and;Z_2$, but less varied in the mounded planting sites $Z_3,;Z_5,;and;Z_6$. Major reasons for the vertical variation in soil chemical properties included differences in the accumulation of organic matter, soil disturbance by heavy construction equipment, and heterogeneity of soil properties between soil horizons. As soil depths increased, soil salts varied. The electrical conductivity (ECe) increased in the lower areas of planting sites $Z_1;and;Z_2$, and the disturbed, saline planting site $Z_3$, but decreased in the lower areas of $Z_3,;Z_5,;and;Z_6$. These tendencies did not coincided with exchange cation concentrations $(Na^+,;K^+,;Mg^{++},;Ca^{++})$. Both total carbon (T-C) and total nitrogen (T-N) accumulated more in the lower areas of planting sites than in the higher areas, and levels were higher closer to the surface than in the soil depths. It is supposed that these tendencies are related to the accumulation of fallen leaves or other organic matter at the soil surface, and the soil chemicals then slowly move downward from the surface. Impediments to tree growth included soil hardiness, high soil salinity and exchangeable cation concentration, low soil moisture content, acidic or alkaline soil, low organic matter, heterogeneity of soil texture and establishment of soil stratification.