Department store service is undergoing a rapidly changing social phenomena that is, the qualitative evaluation is getting more attention than the quantitative evaluation. Therefore, in this study, a standard has been prepared according to a service quality evaluation and the result has been analyzed to prepare major points for quality improvement. The differences in perception between department store consumers and department store employees were verified based on these factor categories. Also an attempt was made to reveal the relationship between satisfaction and service quality. When considering all the results of this study, the department store consumers and the department store employees perceived service quality differently from each other. The result is that the characteristics of the users and the suppliers reflect exactly as they are because of the characteristic of the distribution environment.