This research aims to identify the possibility of developing A horizon resources that can be used for construction and civil engineering work. As such, the utility of A horizon resources was examined by establishing planting ground through a mixture of soil layers and by analyzing the growth and development of Pinus densiflora. The physicochemical and physical properties of the soil were as follows: the A horizon was sandy clay loam, B horizon was sandy loam, and the mixture of two layers appeared as sandy loam, which was identical to the B horizon. The experimental groups did not show any significant difference in their physical properties of porosity and degree of water-stable aggregates. With regards to chemical properties, the A horizon as well as the mixture of A and B horizon showed acidity while the B horizon showed alkalinity. The figures of organic matter, total nitrogen, available phosphate, and replaceable potassium were greater as the A horizon content increased, whereas the figures of replaceable calcium, replaceable magnesium, and conductivity increased as the A horizon content decreased. As a result of the growth and development of Pinus densiflora in each planting ground, the final survival rates were all above 100%. However, the tree height and the rate of growth for the diameter of root were higher in the order of A horizon > A horizon + B horizon > B horizon,indicating that the increased A horizon content is related to the growth and development of Pinus densiflora. The treatment of soil with improvement agents, used to recover the functions of in-situ soil showing poor growth and development, did not have a clear impact on the soil texture and porosity. However, the degree of water-stable aggregates increased significantly when using O horizon as the soil improvement agent among the types of in-situ soil. In contrast, all items related to the chemical properties showed significant differences following the treatment by soil improvement agents. The survival rate according to the treatment of soil improvement agents for the growth and development of Pinus densiflora was higher in the order of organic horizon = no treatment > compound fertilizer > organic fertilizer + compound fertilizer > organic fertilizer; this result was statistically significant with a marginal significance value of the log-rank test(p < 0.05).