The perspective representation and its effect that appeared in the tombs and mural paintings of koguryo are summarized as follows: First, The inside structure of the tombs is likely to show the deepness effect, placing each function in the front and both sides centering around the mane pillars and creating the boundaries and the spaces that have various visibility between the inside and outside spaces of the structure just like a traditional Korean house shows. In addition, The deepness effect is emphasized by suggesting that the spaces are countinued with a storage attached behind the main house or by forming the level and deployment in a narrow space like the scene that a large array is looked out from the main house. Second, The deepness effect is expressed by making the form of ceiling turn to a vertical space of an ascending image, constructing it just as the lotus lamp ceiling of a wooden architecture or drawing it just like the imaginary heavenly world with the sun the moon and mythical fairies and animals spread in it. Thried, The perspective effect is disclosed by drawing the mural pictures in an equally set bird's-eye view without regard to the disfance proportion according to the conceptual visualization which is not a visual penetration, adopting the multiple view points and moving view points that are moving around as an important manner of seeing. Fourth, The deepness effect is emphasized through the scene of changing spaces when they are looked out far or looked into depending on a viewpoint of the daily life by forming the fromes of paintings that we made up with actual pillars, Du Gong, crossbeams or that are painted in most tombs. Fifth, The rich spatial senses are reflected by originating the characters of the three directions, level, deployment and ascending. An example which can support the conclusion of this study can be given here. that is, the construction ground plan of a dwelling house of a nobleman at the end of Koguryo as a remain which was excavated at Dongdae Ja in Jip An.