In this article, I survey the present condition of the three UNESCO World Heritage Sites in Laos under the cultural and historical view. The first site is the “Town of Luang Prabang”, which is inscribed in 1995, which was the ancient capital of Lan Xang dynasty and the modern colonial state city. The second site is “Vat Phou and Associated Ancient Settlements within the Champasak Cultural Landscape” in Champasak region. This site was composed of the ancient religious monuments with sacred landscape of Lingaparvata mountain, which were built in Angkor style of Khmer culture. The third and new site is “Plain of Jars: Megalithic Jar Sites in Xiengkhuang” in the northern region. The government of Korea has been involved in the Cultural ODA project of UNESCO World Heritage Sites for the reconstruction works at the Vat Phou Heritage Site in Laos after 2011. The reconstruction project for Hong Nang Sida temple site in Vat Phou World Heritage Site by Korea Cultural Heritage Foundation has been performed during last ten years and it will sustain until 2030 by Korean Governmental Fund. Here I also review the current cultural landscape and problems of these three radical changing World Heritage Sites in Laos regarding with the recent Lao-Korean Cooperation Projects and cultural relationships.