This stone seated Buddha is enshrined in the Yaksajeon Hall of Gwallyongsa Temple, which is one of the eight major temples of the Silla Dynasty. It seems to have been modeled after the Stone Seated Buddha at Yongseondae Cliff of Gwallyongsa Temple, Changnyeong (Treasure No. 295) of the Unified Silla Period, located in a valley to the west of the temple. A large usnisa (a protuberance symbolizing supreme wisdom) can be seen on top of Buddha’s head, and on the upper part of the forehead is a half-moon pattern, a feature commonly found in Buddha statues made during the Goryeo Dynasty. The Buddha’s ears are elongated, extending to the shoulders, and the samdo, i.e. the three wrinkles usually seen on the neck, can here be seen on the upper side of the chest. The Buddha’s beobui (sacerdotal robe), drapes over both shoulders and its folds are expressed formally in thin lines, as are the folded low ends of the clothes inside the outer garment. The Buddha’s right hand is placed on the left foot, while its left hand rests on the right foot, and it appears that a medicine bowl would have been placed on top of the left hand. The pedestal of the statue has the complete structure consisting of top, middle, and lower parts. The top part, in particular, is engraved with lotus flowers using the consecutive patterns of a turtle’s back. Judging from the half-moon pattern on the forehead and details of the formal expression, it is possible that this Buddha was made during the Goryeo Dynasty by a local artisan who modeled it after the Stone Seated Buddha at Yongseondae Cliff of Gwallyongsa Temple, Changnyeong (Treasure No. 295).