This study investigated the possibility of reducing sodium and sugar intake in the Bulgogi bowl and yogurt, respectively, by utilizing food and non-food factors. Sodium and sugar replacers were the target food factors, and eating environment was the target non-food factor. The sodium content of Bulgogi bowls was reduced by 40%, and a flavor enhancer was applied to compensate for the reduced saltiness. Low calorie sweeteners, such as sucralose and stevia, were used to lower the sugar content of yogurt by 30%. Consumers were asked to evaluate the samples in one of the three eating environments: private booth evaluation, BOOTH; watching video clips during evaluation, VIDEO; conversation with friends during evaluation, FRIEND. The results showed that applying sodium or sugar replacers were effective in lowering sodium or sugar intake, respectively, without compromising the acceptance level of samples. Significant influences of the eating environment were observed on liking and perception of samples, but the influence patterns were not consistent between Bulgogi bowl and yogurt.