The accuracy rate of P2G (Phoneme-to-Grapheme) is one of the important factors determining the quality of unlimited voice recognition (VR) systems. Few studies were, however, conducted to reduce ambiguities of a phoneme string which can be segmented into a variety of different linguistic units (i.e. morphemes, words, eo-jeols), thus be transformed into more than one grapheme string. This paper is a preliminary research for building a large knowledge base of those homonymic & heterographic units(HHUs), which will provide unlimited Korean VR systems with more accurate P2G information. This paper analyzes 2 main factors generating HHUs: (1) boundary determination of the prosodic unit; (2) its segmentation into linguistic units. In this paper, linguistic characteristics determining variable boundaries of a prosodic unit are investigated, and the ambiguity types of HHUs are classified in accordance with their morphological and syntactic structures as well as with the phonological rules governing them.