The purpose of this study was to research and analyze which classes teachers and students, who are the subjects on the education field, view as ‘good physical education classes,’ and thus analyzing the differences in response, conceptualize the concrete realities and apply them to the actual classes. In order to achieve the stated goal above, a survey was conducted of 190 secondary school physical education teachers and 742 secondary school students of Seoul Metropolis who were chosen through random sampling. The survey was reconstructed with reference to previous researches, after which it was tested with regard to credibility and validity before use. The conclusions were as follows: First, with regard to the values that should be pursued in ‘good PE classes,’ both teachers and students stated that relationships were seen as the most important, with 'transmission' and 'product' viewed as least important on the part of the teachers and students respectively. Second, with regard to the factors hindering ‘good PE classes,’ both groups chose the education policy as the main obstacle, with teachers selecting the available facilities and environment as the second greatest factor, and students in turn choosing reciprocal relationships with teachers. Third, with regard to the subcomponent factor, it was found that students viewed meaningful and interesting class contents as important, whereas teachers were of the opinion that it was important to lay down definite goals and contents. With regard to the teaching method, teachers viewed methods that provoke student interest and take into account individual student aptitude and ability highly, while students viewed interesting classes as ‘good PE classes.’ Both groups felt that active interaction and an atmosphere of mutual respect were important to the class ambience and environment. Although there was a relatively low response rate with regard to the general view on evaluation, teachers were of the opinion that in order to get a thorough evaluation on ‘good PE classes’ there needed to be an assessment on student attitude and emotion in addition to athletic capability, whereas students felt that a reliable, impartial, and objective assessment was the best way to evaluate good PE classes. Thus, based on the research above, we can define ‘good PE classes’ as classes where interesting and meaningful contents can be delivered to students through various, interesting means, where teachers and students can interact actively, and where not only athletic capabilities, but attitudes and emotions can also be evaluated in an impartial and credible way.