The Dry-lacquered Seated Amitabha Buddha of Daedunsa Temple is mostly preserved in its original state, except for the bead decoration on the ushnisha, which was repaired sometime in the past. The X-ray imaging of the statue revealed that the Buddha’s head and body are made in dry lacquer, while the hands are made of wood. The statue displays such typical characteristics of Buddha statues made in the late Goryeo Period, from the 14th century as a well-proportioned body, two layers of garments, the conch-shaped curls, realized using resin glue, the two ends of the robe gathered below the knees and the end of a sleeve draped over the left knee. This is one of the very rare dry lacquer Buddha statues from the Goryeo Dynasty. The dry-lacquered Buddha of Simhyangsa Temple in Naju and a handful of others in a few other temples in the Jeolla-do area are the only extant examples of this kind. This work is in the style of the transition period between the overly complicated style of the 13th century and the next phase of simplification and sobriety. It is over 1m (105.5cm) in height. Although its date of creation, the names of the artist and the patron who sponsored the project are unknown, given the fact that it is a well-made dry lacquer statue, examples of which are rarely found in the Gyeongsangbuk-do area, and that it has an even thickness throughout, the statue is deemed of great significance for the understanding of the evolution of Korean Buddhist sculpture between late Goryeo and early Joseon.