This study conducts a precise analysis of the formation process of the Eonmun Spelling System (1930) by examining its primary source materials: the Eonmun Spelling System (Internal Draft) (1928) and the Eonmun Spelling System (Base Text of the Revision) (1929). The 1930 orthography served as a significant turning point in the history of Korean writing systems by establishing the foundation for morphophonemic spelling through the expansion of the final consonant system and refinement of syllabic separation rules. Notably, this research uncovers and compares the Japanese version of the Base Text of the Revision, which had previously been studied only through Korean translations in newspapers such as Dong-a Ilbo. The findings reveal that these translations were not mere renditions, but intentional revisions reflecting the Deliberation Committee’s discussions and the translators’ normative orientations. Furthermore, by analyzing handwritten notes in the mimeographed original of the Base Text, this paper reconstructs debates on core issues, such as morphological representation, initial sound rules, fortis, and the epenthetic sound notation. Ultimately, this study illuminates the dynamic process through which the 1930 orthography emerged from negotiations between the government-general’s policy demands and the academic aspirations of Korean linguists.