Seokgatap and Dabotap are representing the tower patterns in 「Gyeonbotappum」of the Lotus Sutra. It is very peculiar, for the description on 「Gyeonbotappum」is usually made in terms of 'the two Buddhas sitting side by side'. If 'the two Buddhas sitting side by side' is describing the situation in Dabotap, the double structure of Seokgatap and Dabotap can be said to symbolize the scriptural description in a different viewpoint. Its correct comprehension is pretty important in understanding Bulguksa. For this, this paper first arranged the critical minds and flows about the faith objects in Indian Buddhism. And, it was considered how these aspects were accumulated through Saddharma-puṇḍarīka sūtra. Secondly, it was considered why 「Gyeonbotappu m」took the typical symbolism in Saddharma-puṇḍarīka sūtra(Lotus Sutra). These parts should be necessarily considered in advance in that Seokgatap and Dabotap were derived from the form of 「Gyeonbotappum」. Based on this approach, the author checked the actual aspects of Seokgatap that the tower was built on a natural rock ground and the stones surrounding the tower are constituting the 8-directional Lotus site. With these two aspects, we could get the clue on the foundation time of Bulguksa that its founder had intended. In that Dabotap was formed on the basis of 「Gyeonbotappum」, the features of Dabotap is very important in comprehending its foundation viewpoint. As a result, the viewpoint of double towers in Bulguksa can be said to be the one that the world of suffering was to change to the Pure Land after Sakyamuni preached the Lotus Sutra on the top of Mt. Gṛdhrakūṭa and Prabhūtaratna-tathāgata proved it. This foundation viewpoint shows us clearly that 'the Lotus Buddhist Country' existed in parallel to the Avatamska Buddhist Country. It secures an appropriate meaning in that it can complement or adjust our understanding on the 'Buddhist country (Bulguk)' of Bulguksa where the Avatamska Idea is emphasized relatively highly as shown in the whole title of Bulguksa as 'Avatamska Bulguksa.'