Jeoseungsaja

The attire of a being said to appear in a distant Eastern foreign land, guiding the dead.
Holding the ledger of the departed in hand, it appears before those whose deaths are fated, taking their souls to the next world.

The black robes and immense hat are a final courtesy to the deceased, yet to the unprepared, they are a declaration of death itself.

Jeoseungsaja : clothes
gat_(hat) : hat