This study aims to draw out planning principles and structure of Iksan imperial capital city in late Baekje, especially in view of the relationship among imperial capital city planning area, skeletal axis and the location of royal castle. With site survey and analysis of historical records, old maps, topographical maps, archeological excavation data, land registration map of 1915, some significant inferences were drawn out. Firstly from the point of topological conditions, the contiguous line of a stratum from Mireuk mountain(彌勒山) to Wangkung-ri castle(王宮里遺蹟) and two waterways made a topological axis of Iksan Imperial capital city. Secondly district of Iksan imperial capital city can be deduced to the inner area north to Kummado soil wall(金馬都 土城), south to the confluence of Iksan river(益山川) and Busang river(扶桑川), west to Okum mountain fortress(五 金山城) and Galjeon river(葛田川), east to line near to eastern wall of Jesuksa temple(帝釋寺). Iksan ssang-reung(益 山雙陵) was located outside western boundary line of capital city. Thirdly axis from Wangkung-ri castle to northern Kummado soil wall made a skeletal axis of city structure. It got through northern lowland along Buk river(北川) between Yonghwa(龍華山) and Mireuk mountain. Fourthly the location of royal palace can be deduced to the north part of the city around Kumma town area along the planning principle of northern royal palace.