Korea's stone buildings are varied in their types such as stone pagodas, stone lanterns, stone bridges, stoneworks, etc. These account for more than 30% over the entire cultural properties, but research achievements are lacking compared to wooden buildings. Accordingly, this study aims to identify the shape, role and transition of Tapgu, which had been used to set up boundary at a stone pagoda, one of the stone buildings. The 20th stone pagodas, which have relative accuracy in its forming year, have been studied around national treasure or treasure between 7th century and 9th century. There are a lot of different opinions about the role and meaning of Tapgu, and at this writer's option, Tapgu is defined as follows: First, each structure plays a different role. A structure to pass the load in the upper part to the ground can be seen as a stair or a pedestal, but a structure to form double foundations can be considered as Tapgu. Second, Tapgu can be used to divide areas with stones or stepping stones. As a result, the shape, role and transition of Tapgu is as follows: Firstly, when it comes to its shape, Tapgu includes flagstone type, belt type, double foundation type, compound type. Flagstone type had been used to set up boundary at stone pagodas by using foundation stone, belt type by keeping apart from stone pagodas, and double foundation stone by installing dual foundation stones. Secondly, Tapgu is considered to set up boundary in the case of flagstone and plate stone, and acts like a structure which can prevent surrounding area of stone pagoda from coming up while being stuck around stone pagodas. Belt type was installed only for the purpose of forming boundary. At the bottom, double foundation stone had been used to pass the load in the upper part to the ground in the same way as the foundation stone in the upper part, and the boundaries were set varying the size. Thirdly, when it comes to the transition of Tapgu, flagstone type of boundary stone had been installed in the 7th century, and belt type of boundary stone had been mainly installed in the 8th century. And double foundation stone had been installed in the 9th century. Comprehensively, flagstone type and belt type had been made around the 7th and 8th century when Tapgu was regarded important and stone pagoda started to be built. At the turn to the 9th century, the role of Tapgu had been increasingly losing in the construction of stone pagoda, and foundation stone started to appear.