The main purpose of this study is to give the basic information for the direction in the planning of theater building through the taxonomy of the needs of performing artists in various genre. The results of this study are as follows: 1) The planning directions for the theater must have the various ways of approach which are specialized and multi-used according to the size of city, population and location etc. 2) The theater for the future needs to have the flexible main space which never restraint writer's and producer's imagination. 4) The future theater must have the peculiarity that can arouse the wants of presence to the audience and have possibility to create new type of performing arts through the digital technic which progress rapidly in nowadays. 3) The theater for future demands the equipmentizing of theater building to accommodate various performing arts and to make the interchange between various genre possible in transitional period.