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This statue of Avalokiteshvara is seated relaxingly with one leg pendant. It was crafted using the dry-lacquer method, which lays multiple sheets of hemp over the clay body of a statue, hardens the surface by applying black lacquer to the hemp layers, and then hollows out the clay inside. Dry-lacquered statues were rare, since black lacquer was difficult to procure and the crafting procedures were intricate. Still, a few cases produced in late Goryeo and early Joseon survive. This particular one, commissioned by Yi Won-lim, a prefect of Taenae, warrants attention for its superb artistry and patronage by an occupant of a governmental post.