This study examines the Artificial Intelligence (AI) transformation policies of South Korea and Japan through a comparative case study approach, analyzing policy documents from the OECD AI Policy Observatory and other recent legislation. Policies targeting emerging sectors like AI offer the groundwork for understanding policy directionality through how policy objectives and mechanisms evolve. The analytical framework employed includes policy objectives, level of implementation, and dynamics. The findings reveal that both countries follow similar stepwise approaches, but their strategic focus differs significantly. South Korea pursues a sector-oriented strategy, leveraging its existing semiconductor manufacturing capability through vertical integration. In contrast, Japan adopts a more society-centered approach, prioritizing the addressal of challenges such as an aging population and disaster response while building on its strengths in materials science and precision manufacturing. Both cases demonstrate the critical importance of government coordination in AI transformation, although gaps persist in balancing technological innovation with social issues, including safety and ethics. These findings emphasize the need for national AI policies that build upon existing national strengths and call for flexible governance to facilitate communication necessary for AI ecosystem building.