Objectives : The quotation of Seongyeong found in the chapter of danjeonyusam in Donguibogam uses a type of allocation of Gi(氣), Sin(神), and Jeong(精) each in Upper, Middle and Lower, three Danjeon, that is different from the type was widely accepted at the time. The paper attempts to interpret this in a new way. Methods : The paper collected the understanding of Jeong-Gi-Sin found in the Korean medicine based on Naedan Theory of Taoism, and tried to approach and structurally analyze the contents of Seongyeong, Ojinpyeonju, and Hwanggeuggyeongseseo found in Donguibogam’s danjeonyusam. Results : The control of the body by Gi stored in Upper Danjeon is related to brain function, control of Gi at Lower Danjeon which preserves Jeong in Kidney is related to proliferation of Original Qi from kidney region throughout the body by triple energizers. Sin located at Middle Danjeon is contrasted with Jeong in Lower Danjeon, and Sin controls activity of life in the part between body and Gi. Conclusions : A new understanding on the assignment of Jeong-Gi-Sin in Seongyeong is possible, and it is expected to contribute to the future study of Korean Medicine and Taoism.